In this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c

      The reservoir characterization of Lower Qamchuqa (Shu'aiba) Formation (Aptian) is studied at the well BH-86 of Bai- Hassan Oilfield in Kirkuk area, Northern Iraq. The lithological study (of 91 thin sections) revealed that the formation consists of shaly limestone, a thin bed of marl within the limestone, and dolomitic limestone. Four petrographic microfacies were noticed Lime mudstone microfacies, Dolomudstone microfacies, Lime wackestone microfacies, subdivided into benthonic foraminifera lime wackestone submicrofacies and bioclasts lime wackestone submicrofacies, and the last microfacies is the Lime packstone microfacies, which is subdivided into pelloidal lime packstone submicrofacies and Orbitolina lime packstone microfaci

    The study of the geochemical characterization of sandstone rocks contributes to understand the nature of the source rocks, their tectonic setting and the effects of paleoclimate and paleo-weathering. Accordingly, twenty sandstone samples from the red sandstone units of the Gercus Formation were collected from the northeastern limb of Safin Anticline at Shaqlawa Area – Northern Iraq. The studied sandstone samples show depletion in major, trace elements contents, except for CaO, MgO and Ni, Co and Cr respectively, and general depletion in the rare earth elements (REE) contents. Major element geochemistry indicates that the red bed sandstones of the Gercus Formation are of an oceanic island arc (OIA) tectonic setting. On the other

Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

يعد التنافس امر اعتيادي في المعاملات الدولية وبين الدول لاسيما في الوقت الحالي فهي لا تدخل في نزاع او حرب او حتى ازمة

Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

The study aimed to build a suggested conception for employing gamification in teaching the general education curricula. Using the analytical method of the previous analytical studies in Teaching, which agreed with the determinants of the analysis of 20 studies from 2014 to 2019, they come on order: points, badges, leaderboards, and then levels. The four most commonly used theories are the theory of self-determination, flow theory, the theory of planned behavior and social theory. In addition, the researcher identified the most commonly used models in gamification, respectively: the ARCS model and the user-based design model. Based on the results of the analysis and using the descriptive approach, the researcher presented a practical perc

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f