The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

News are considered the most press arts that supply the target audiences with daily information and events happened inside and outside society since it is formed by depending on its resources which have a deep relation with formal corporations to gain their satisfaction in order to support their authority and spreading their domination by using mass media in editing their viewpoints and achieving wide acceptance among public opinion. In the field of technological development and changing in the fields of politics, society, culture, economics etc. inside Iraqi society and democratic transition help to convert news agenda from independent variation to a fellow variation while in the past the variation of mass media was the independent one

Background: Adenosine mediates homodynamic
changes and resulted in the production of acute renal
failure (ARF) in female Albino-Wister rats, therefore,
adenosine level increases highly in ARF.
Objective: This experiment was designed to
investigate the effect of the adenosine antagonist
aminophylline and the adenosine agonist indomethacin on glycerol-induced ARF.
Method: Glycerol induced ARF was produced by a
single dose (10ml/kg, 50%v/v with distilled water i.m)
in rats, which were restricted to drinking water.
Aminophylline was used in our study in a dose of
25mg/kg, i.p) while the dose of indomethacin was
10mg/kg, i.p), assessment of renal function was done
by measuring blood urea
nitrogen (BUN

The current paper highlights an important character represented by the American president John Tyler 1841 – 1845, who is considered the tenth American president. The importance of this paper lies in identifying his personality in terms of his upbringing and the political activities he practiced before assuming the presidency and his most significant internal achievements, which showed his decisions as a president. He was fully prepared to support national policies since they do not exceed the authorities of the states. With his achievements in the foreign policy, he was capable to draw and define the features of the American foreign relations that were in harmony with the general situation in the United States of America at that time.

This study deals with the reality of the design of a washing machine automation available in the markets Mahlah.otata importance of this issue is through the development of technological and technical exploited for the benefit of the consumer and always seeking perfection in industrial product through providing comfort to the user and reduce fatigue and the effort and time-saving as well. On this basis, the research aims of this study put the foundations for the development of design automation washer. The boundaries of the study were products company LG producing Sna2012.uahtot this study on five chapters included Allvsal first importance of research and the need for a mechanism in addition to Alchuklh research objectives and Hdodh.ama

    A total of 215 sheep and 87 goats were carefully searched for ixodid ticks from January to December 2015 at different regions of the middle and south of Iraq. The detached ticks count 1533 ticks from sheep with intensity of 8.4 and count 332 ticks from goats with intensity of 6.8. Tick species recovered from sheep and their incidence rates were: Rhipicephalus turanicus (39%), Hyalomma anatolicum (28%), R. (Boophilus) annulatus (11%), Hyalomma sp. (9%), H. turanicum (6%), H. excavatum (6%) and R. leporis (1%) while the tick species recovered from goats and their incidence rates were: R. turanicus (64%), H. anatolicum (24%)

This is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0

https://creativecommons.org/licenses/by-nc-nd/4.0

Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea