This research was carried out to study the effect of plants on the wetted area for two soil types in Iraq and predict an equation to determine the wetted radius and depth for two different soil types cultivated with different types of plants, the wetting patterns for the soils were predicted at every thirty minute for a total irrigation time equal to 3 hr. Five defferent discharges of emitter and five initial volumetric soil moisture contents were used ranged between field capacity and wilting point were utilized to simulate the wetting patterns. The simulation of the water flow from a single point emitter was completed by utilized HYDRUS-2D/3D software, version 2.05. Two methods were used in developing equations to predict the domains o

This paper presents a grey model GM(1,1) of the first rank and a variable one and is the basis of the grey system theory , This research dealt  properties of grey model and a set of methods to estimate parameters of the grey model GM(1,1)  is the least square Method (LS) , weighted least square method (WLS), total least square method (TLS) and gradient descent method  (DS). These methods were compared based on two types of standards: Mean square error (MSE), mean absolute percentage error (MAPE), and after comparison using simulation the best method was applied to real data represented by the rate of consumption of the two types of oils a Heavy fuel (HFO) and diesel fuel (D.O) and has been applied several tests to

The conservation of natural resources such as water is one of the areas that sustainable agriculture seeks to preserve, rationalize its use and protect it from pollution, because water is a specific factor for agriculture. Despite Iraq's possession of two international rivers, the Tigris and the Euphrates, which pour into the Shatt Al-Arab, it suffers from water shortages in recent times, As a result of several reasons combined, including water policies initiated by the riparian countries to reduce the quantities of water coming from the two rivers to Iraq, led by neighbor Turkey through the construction of dams and reservoirs and the establishment of irrigation projects, as well as climate changes from rising temperatures and lo

This study is conducted in order to, investigate the trophic state of Duhok Lake Dam located within Duhok city, Iraq. Water samples are collected seasonally from three monitored sites during 2011. The parameters used for assessing water quality and trophic status level include: water temperature, pH, EC, TDS, DO, BOD5, nutrients, Secchi disk transparency, and chlorophyll a. The results reveal that DO is above 5 mg.l-1 in all sites, BOD5 value is within permissible level for domestic uses. Water quality considered as a hard type. High sulfate concentration is recorded during the study period. Trophic state shows that water type is classified as mesotrophic during autumn season, while it is regarded as eutrophic in other seasons. TDN/TDP rati

That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th