Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

the physical paraneters of oxadizole derivaties as donor molecules have been measured the charge transfer and methanol as solvent have been estimated from the electonic spectra

Simple, sensitive and economical spectrophotometric methods have been developed for the determination of cefixime in pure form. This method is based on the reaction of cefixime as n-electron donor with chloranil to give highly colored complex in ethanol which is absorb maximally at 550 nm. Beer's law is obeyed in the concentration ranges 5-250 µg ml-1 with high apparent molar absorptivities of 1.52×103 L.mole-1. cm-1.

Mass transfer was examined at a stationary rectangular copper electrode (cathode) by using the reduction of cupric ions as the electrochemical reaction. The influence of electrolyte temperature (25, 45, and 65 ^oC), and cupric ions concentration (4, 8, and 12 mM) on mass transfer coefficient were investigated by using limiting current technique. The mass transfer coefficient and hence the Sherwood number was correlated as Sh =

In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.

Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from  asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor

       Measurement of ²³⁸U, ²³³Th and ⁴⁰K concentrations in soil samples collected from Ziggurat of Dur-Kurigalzu west region of Baghdad, have been evaluated, using high purity germanium detector. The activity concentrations of ²³⁸U, ²³³Th and ⁴⁰K varied from 16.040  to 26.620 , 14.510  to 31.480 , and 153.820  to 266.320  with average values of 20.604±2.9 , 24.534±3.3 , 212.22±25.1 , respectively. The importance of these measurements lies in the estimation of radiation risk, radium equivalent, absorbed dose, annual effective dose, risk indices, gamma index, and cancer risk. The average value of the absorbed dose ranged from 33.187  outdoors to 63.111  indoo

This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

            It is depended on a questionnaire as key tools for achieving data, as designed on

This Research involves radiological study to assess the marl layer in the Euphrates Formation (Early Miocene) as a raw material for Portland cement industry. Nine wells are drilled penetrating the marl layer to the limestone beneath it. Nine samples were collected from core wells. Each sample represents one well. The concentration of the natural radionuclides 226Ra, 232Th and 40K are 14.91, 5.16 and 223.98 Bq/kg-1, respectively. They are determined by using the technique of gamma-ray spectroscopy with HPGe detector. The radiation doesn't exceed the globally
permissible limits. Then the results were compared with the reported data of other countries and with the world average activity of cement raw materials. The radium equivalent (Rae

Background: Gotu Kola (Centella asiatica) has been used as a traditional medicine for many years to cure different kinds of diseases. Studies have been reported that Gotu Kola extracts might be used as a cure for oral diseases such as periodontal disease. In the present study, Gotu Kola leaves extracted with water will be used to evaluate its effect on some microorganisms living in the human saliva using minimum inhibitory concentration (MIC) method. Material and Method:Gotu Kola fresh leaves extract have been used with water as a solvent, a rotary evaporator was used to separate the solvent from the extract. The following microorganisms: Streptococci, Lactobacilli, and Staphylococcus aureus have been isolated fromthe Saliva of ten voluntee