Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

The researcher aims to  detect the emotive equanimity in kindergartens teachers,also to uncover the anxiousness in children of kindergartens,then to detect the relationship between them,then to choose the simple random way which is about(180) teachers and children,when the twore searchers made two tools to measure the emotive equanimity and the anxiety for both teachers and children,statistical methods had been used include:(pearsons correlation coefficient,t-test for one sample,t-test for two independent samples are individuals).the researcher led to multiple results:

1-the teacher has an emotive equanimity.

2-children has no anxiousness.

Background: Post-extraction alveolar ridge resorption is unavoidable phenomenon ending with insufficient ridge width. Measuring the physical dimensions of the available bone before implant surgery is an important aspect of diagnosis and treatment planning. Bone height can be calculated from radiographs, while bucco-lingual ridge width can be measured by conventional tomography, CT scanning and ridge mapping.

Radiographic techniques have certain disadvantages. Therefore the ridge mapping technique was used as an option for determining alveolar ridge width.

The purpose of this study was to compare the validity of alveolar ridge width measurements obtained with ridge mapping technique before surgical flap reflection against

     The paper shows how to estimate the three parameters of the generalized exponential Rayleigh distribution by utilizing the three estimation methods, namely, the moment employing estimation method (MEM), ordinary least squares estimation method (OLSEM),  and maximum entropy estimation method (MEEM). The simulation technique is used for all these estimation methods to find the parameters for the generalized exponential Rayleigh distribution. In order to find the best method, we use the mean squares error criterion. Finally, in order to extract the experimental results, one of object oriented programming languages visual basic. net was used

        The Corona pandemic has raised many repercussions on all levels and fields, and several questions have arisen, especially in the legal field, where many responsibilities arise due to the way this pandemic is dealt with, exploited by some, or neglected some obligations imposed to confrontit. Civil responsibility emerges as an important part in the scope of dealing with the effects of the Corona pandemic, as some people deliberately or negligently tend to harm others, which calls for resorting to the provisions of civil responsibility. It seems that the burden of civil responsibility falls not only on individuals, but also on private and public legal persons alike.

The research risk of flooding on six water basins located in the eastern part of the western plateau, reached total area of the basin (22,998.9 km 2), has reached all the Basin area (basin to time 7056.1 km2 basin by 3585 km 2, Bath Alheiazi 6404 km 2, Abu beasts 544.1 km2 basin Abu Shannan 144.6 km 2, Bath Valley Faraj 5265.1 km 2), where it was specifically spatial degree of this risk by studying some of the hydrological basin transactions directly related to operations spate runoff study area and the occurrence of flood risks on the surface of ponds.

This study aims at recognizing the levels of comprehension of the students of basic schools to the concepts of mathematical geometric and discovering the existing of the differences among students in the level of understanding of the concepts of mathematical geometrical which is due to the change of gender.

The sample of the study is the students of Basic schools, eight level in the basic school of Erbil city, particularly 7-8-and 9 levels in the academic year 2013-2014. The sample consists of 444 students in both genders238 males and 206 females.

The tool of the study is test sheet included 20 items of multiple choice.  The items are valid since are given to a jury of expert

The study of the current study (to the concept of the aesthetics of the imagined in Iraqi ceramics (Saad Shaker) as a model for the study, as it represents one of the most important plastic arts that was characterized by renewal and modernity and its possession of many creative potentials. And by glazing, and the use of color oxides or by the creative act of borrowing the cultural heritage to turn it into a vocal piece of art for creation and innovation.
The researcher (Saad Shaker), being one of the first potters, his ceramics had a lot of development and semantic transmission, studying and decoding codes written in ceramic works. The current study included the theoretical framework in the first research (the philosophical beauty) an

Space is considered as an important element in constructing artwork, it can be a dominant and fulfilled part that adds new existence to the content. Each artwork must have a space artistically or analytically. The internal and eternal space of artwork have associated with each other in order to be ann important connected unit that establishes the work epressions and helps the audience to understand it. Such kind of works can be represented by the works of the potter (Sheinyor Abdu Allah) which have uarious expressions of space which this study is based on.The study aims at finding out the treatment of apace in the ceramic sculpture works of the potter (Sheinyar Abdu Allah).The second chapter has many sections. T

In this study, the effect of pumping power on the conversion efficiency of nonlinear crystal (KTP) was investigated using laser pump-power technique. The results showed that the higher the pumping power values, the greater the conversion efficiency (η) and, as the crystal thickness increases within limitations, the energy conversion efficiency increases at delay time of (0.333 ns) and at room temperature. Efficiency of 80% at length of KTP crystal (L = 1.75 X 10^-3 m) and P_in = 28MW, and also, compare the experimental results with numerical results by using MATLAB program.