The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

The Moslem women between west and Islam ,This study deals with Muslim women
from the west Pont of view in the oriental studies or the western media and how it was
exposed to ill-treatment or evil-eyed by the west due to misunderstanding or it was done on
purpose that they didn’t comprehend how the women deals with Islam ,so this western view
assured that Islam had disparaged the women's position and hindered her freedom, aiming at
stabbing Islam and dislocate the Islamic tissue which is formed from man and women.
This study has established with evidences the distance of this western view from reality
Islam in fact raised and lifted women's position while the western women was living on
the margin of life, robbed

The marshes are one of the important environmental features affecting human and animal systems, so the studying of changes they undergo is one of the important topics. This study is concerned with the changes occurring in the Al Saadya marsh for the period from 1987 to 2017 exclusively in the winter season (the marshes’ revival season in Iraq revive). In order to inspect the changes in this marsh, we choose 7 years to cover the study period as a criterion years, namely 1987, 1990, 1995, 2000, 2007, 2014 and 2017. The “Maximum Likelihood” classifier was used to separate the stacked land cover features, where the minimum overall accuracy ratio that recorded for all years of study was 96%. The results revealed that Al-Saadya marsh went t

The quality of groundwater in the Al-Hawija area was assessed using a water quality index. Data of nine physico-chemical parameters of 28 groundwater wells were used to calculate the water quality index (WQI). A heterogeneous water quality was reported, where in close proximity to the Lesser Zab River (LZR), it has low WQI values and permissible for human consumptions due to the dilution processes by fresh water; whereas, it becomes deteriorated in areas located far away the river. The values of WQI ranges from 22 to 336, indicating a good to very poor groundwater quality.

An experimental study was conducted on pressure drop of water flow through vertical cylindrical packed beds in turbulent region and the influence of the operating parameters on its behavior. The bed packing was made of spherical and non-spherical particles (spheres, Rasching rings and intalox saddle) with aspect ratio range 3.46  D/dp  8.486 obtaining bed porosities 0.396 0.84 and Reynolds number 1217  21758. The system is consisted of 5 cm inside diameter Perspex column, 50 cm long; distilled water was pumped through the bed with flow rate 875, 1000, 1125, 1250,1375 and 1500 l/h and inlet water temperature 20, 30, 40 and 50 ˚C. The packed bed system was monitored by using LabVIEW program, were the result

The current study was conducted on the southern part of Gharaf  River in   order to define the physical-chemical properties and the impact of the Tigris River’s floodplain water on its ecological characteristics during 2019. Four sites were selected along the southern part of the river. The findings showed a strong connection between the temperature of air and water at all sites. A value ranging from 4.85 - 84.65 NTU was reported for turbidity. The water was found to be oligohaline, low alkaline, and well ventilated due to high dissolved oxygen concentrations. Gharaf  River is considered to be of questionable clean water, according to the results of BOD5. The total a

Water Quality Index (WQI) as a tool to assess the water quality status provides advice related to the use of water quality monitoring data and it is a way for combining the complex water quality data into a single value or single statement.The present study was conducted on Al- Hilla river in the middle of Iraq from August 2012 to July 2013 at five selected stations in the river, from Al- Musaib city to Al- Hashimya at the south of Hilla to determine its suitability for aquatic environment (GWQI), drinking water (PWSI) and irrigation (IWQI).This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management, and decision making. According to th