The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

Abstract:

the current research aims at analyzing the efficiency of the private university teaching  that recently expanded after 2003 ,;besides , the commitment of the private colleges ,definitely Al-Maamun and Al-Mansour colleges with strategy  of the ministry of higher  education and scientific  research.  This could be done through many indications that measure the efficiency of the  private university teaching , including ( the indication of  the efficiency of   using human resources and efficiency  in using  the materialistic indications.  But the human efficiency in these colleges , including the sample  of the research ( Maamun 

A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.

Derivational word formation process is one of the most substantial linguistic procedures that solves many problems in the translation of the language new vocabulary and helps to comprehend the smallest language component that not simply semantically and structurally explain the elements  of both Russian and Arabic but also enables translators to comprehend the derivational method procedures of both languages. It also reveals the structural aspects of translation equivalences, cognitive and semantic foundations of translation. The rapid development of languages and the appearance of a new vocabulary like ṭabaʿa "print → ṭābiʿat "printer", kataba "to write" → kātib → kātibat, rafaʿa "to raise" → rāfiʿat "a crane" d

This paper is a review of the genus Sitta in Iraq, Five species of this genus are recognized
Sitta kurdistanica, S. neumayr, S. europaea, S.dresseri and S. tephronota. Geographical
distribution and systematic nots were given for separation and identification, also some notes
on nest building and nest sites of S. tephronota supporting by figures are presented.

This study deals with knowing the public relations activities of the Integrity Commission for the year 2007, knowing the contents of these activities, knowing the contents of the advertisements that it published, whether the contents of the advertisements were convincing, and whether press photographs were used in these advertisements, as well as whether symbols and slogans were used. What language and words were used to address the recipient? 1- What feelings do the contents of advertisements arouse? 2- Research objectives: This research aims to answer the following questions: What are the public relations activities carried out by the Integrity Commission? B: Are the contents of the advertisements published by the Authority convincing to

<p><span>This research deals with the feasibility of a mobile robot to navigate and discover its location at unknown environments, and then constructing maps of these navigated environments for future usage. In this work, we proposed a modified Extended Kalman Filter- Simultaneous Localization and Mapping (EKF-SLAM) technique which was implemented for different unknown environments containing a different number of landmarks. Then, the detectable landmarks will play an important role in controlling the overall navigation process and EKF-SLAM technique’s performance. MATLAB simulation results of the EKF-SLAM technique come with better performance as compared with an odometry approach performance in terms of measuring the

    This paper reviews the distribution range of wild goat Capra aegagrus (Erxleben, 1777) in Iraq with new sighting of very small herd of wild goat occur in Alqosh mountain, north of Nineveh province, where wild goat have a little informations on the distribution areas in Iraq according to the Red List of the International Union for Conservation of Nature (IUCN).