Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

Search marked (the reflection of diode technology light emitting (LED) on the modular design of external lighting) is an analytical study of the units, external lighting for gardens and adopted in its work on the diode technology emitting light to reach the magnitude of the effect and the change happening where according to this technique was the problem of the research in which is (what emotion the formal and functional units of external lighting according diode technology light emitting) and identified in the first part of it, including the goals came Search of b (statement reversal winning technical transformation of lighting from incandescent bulbs to light emitting diode technology (LED) on each of shape design and the nature of the

Abstract

The multiple linear regression model of the important regression models used in the analysis for different fields of science Such as business, economics, medicine and social sciences high in data has undesirable effects on analysis results . The multicollinearity is a major problem in multiple linear regression. In its simplest state, it leads to the departure of the model parameter that is capable of its scientific properties, Also there is an important problem in regression analysis is the presence of high leverage points in the data have undesirable effects on the results of the analysis , In this research , we present some of

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

The research aims to learn spatial disparities tracts of agricultural crops in the
province of Maysan and their relationship (the salinity of the soil and the degree of chemical
interaction (PH)) The research is divided into an introduction and three Investigation eat first
section spatial disparities agricultural crops (cereals, vegetables, legumes and forage). The
comparison between the years of production in the province where the province has seen
varied spatial by hand and taking second section degrees of soil salinity and its impact on
agriculture, as well as the chemical reaction (PH) and its impact on agriculture The third
section has been used three technical techniques first linkage and the second simple an

The purpose of this research is to synthesize a new mixed ligand Schiff base complexes of Co(II),Ni(II),Cu(II), Zn(II), Cd(II), and Hg(II),which are formulated from the Schiff base (L) that resulted from orthophathalaldehyde (2-PA) with 4-chloroaniline(4-NA). Diagnosis of prepared Ligand and its complexes is done by spectral methods as 1H–NMR, mass spectrometer, FTIR, UV-Vis, molar conductance, elemental microanalyses, atomic absoption and magnetic susceptibility. The analytical studyofall new complexes has shown octahedral geometries. Organic performance study of ligand Schiff base and its complexes reveals different activities agansit four types of bactria; two gram (+) and two gram (-) .

Cadmium oxide thin films were prepared by D.C magnetron plasma sputtering using different voltages (700, 800, 900, 1000, 1100 and 1200) Volt. The Cadmium oxide structural properties using XRD analysis for just a voltage of 1200 volt at room temperature after annealing in different temperatures (523 and 623) K were studied .The results show that the films prepared at room temperature have some peaks belong to cadmium element along the directions (002), (100), (102) and (103) while the other peaks along the directions of (111), (200) and (222) belong to cadmium oxide. Annealed samples display only cadmium oxide peaks. Also, the spectroscopic properties of plasma diagnostic for CdO thin films were determined and the results show that the el

Manganese sulfate and Punica granatum plant extract were used to create MnO2 nanoparticles, which were then characterized using techniques like Fourier transform infrared spectroscopy, ultraviolet-visible spectroscopy, atomic force microscopy, X-ray diffraction, transmission electron microscopy, scanning electron microscopy, and energy-dispersive X-ray spectroscopy. The crystal's size was calculated to be 30.94nm by employing the Debye Scherrer equation in X-ray diffraction. MnO2 NPs were shown to be effective in adsorbing M(II) = Co, Ni, and Cu ions, proving that all three metal ions may be removed from water in one go. Ni(II) has a higher adsorption rate throughout the board. Co, Ni, and Cu ion removal efficiencies were 32.79%, 75

This study includes using green or biosynthesis-friendly technology, which is effective in terms of low cost and low time and energy to prepare V2O5NPs nanoparticles from vanadium sulfate VSO4.H2O using aqueous extract of Punica Granatum at a concentration of 0.1M and with a basic medium PH= 8-12. The V2O5NPs nanoparticles were diagnosed using several techniques, such as FT-IR, UV-visible with energy gap Eg = 3.734eV, and the X-Ray diffraction XRD was calculated using the Debye Scherrer equation. It was discovered to be 34.39nm, Scanning Electron Microscope (SEM), Transmission Electron Microscopy TEM. The size, structure, and composition of synthetic V2O5NPs were determined using the (EDX) pattern, Atomic force microscopy AFM. The a