The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

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

Plant tissue culture techniques were exploited for the micropropigation of Lisianthus (Eustoma grandiflora). Different concentrations of Benzyl adenine (BA), 6- Furfural amino purine (Kinetin), Indol butyric acid (IBA), were investigated in their effects at different micropropagation stages. Three explants (apical shoots, internodes, leaf discs) were used in this study. The effect of the interaction between BA and IBA on shoot multiplication was investigated in increasing the number of shoots on explants. Rooting was also studied after inclusion of IBA and NAA to Murashige and Skoog, 1962 culture medium (MS). During acclimatization stage, different ratios of river sand and peat moss as agricultural media were tested and plantlets survival w

In the present research a new test rig has been proposed to be suitable for different cyclic loads such as cyclic bending, cyclic torsion, proportional and non proportional loads. In this work the efforts were concentrated on the cyclic bending loads concerning cracked pipes with or without internal pulsing pressure to study crack propagation in small bore pipes (up to 1'') for transverse or inclined cracks. The rig simulates the real service conditions under different stresses by means the least dangerous case will be suggested, so the experiments were considered for copper pipe, and the results have been tabulated and drawn to demonstrate the crack growth behavior as well as to justify the outcomes practically, consequently the durabil

Background: The aim of this study was to evaluate the effect of three types of light curing devices QTH, LED and Flashmax on the surface microhardness of three types of bulkfill composite resins; Filtek Bulkfill posterior composite ( 3M), Tetric Evo Ceram ( Ivoclar Vivadent) and Sonicfill composite ( Kerr) Materials and methods: Total number of 90 samples was prepared, 30 samples for each type of bulkfill composite, were divided into three main groups, group A: Filtek posterior bulkfil (3M), group B: Tetric Evo Ceram (Ivoclar Vivadent) and group C: contain Sonicfill composite (kerr). Which then divided into three subgroups (n= 10) (1) Samples cured by QTH system (2) Samples cured by LED system and (3) samples cured by Flashmax system the

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The effect of 410nm with 100 mW output power and one centimetre spot size (0.128 W/cm2 power density) Diode laser irradiation at different exposure times on the growth of Gram-negative Pseudomonas aeruginosa and Gram-positive Staphylococcus aureus was evaluated. Seventy swap samples were collected from burn and infected wounds of 35 patients admitted to the burn-wound unit in Al-Yarmouk Teaching Hospital in Baghdad during the period from December 2014 to February 2015. These bacteria were isolated and identified depending on their growth on selective media, cultural characteristics, Gram stain morphology and biochemical tests and finally were confirmed by Vitek 2 compact system test .Susceptibility of bacterial isolates to 15antibiotics

Various activities taking place within the city of Baghdad have significantly contributed to organic pollution in Rivers Tigris and Diyala. The present study aimed to assess some physical, chemical and biological aspects of six sites on Rivers Tigris and Diyala as they flow through the city of Baghdad. Monthly samples were collected for the period January to December, 2005. Marked differences in the physical and chemical characteristics of water were noted between the two rivers’ sites. Average values during the study period of dissolved oxygen, biochemical oxygen demand, particulate organic matter, nitrate, phosphate and total dissolved solids for Tigris and Diyala were 7.8,4.7; 2.4,10.4; 350.1,921.4;7.8,13.9;1.2,4.8;814,2176 mg / l re

In order to evaluate the effect of seed size, plant growth regulators and some chemical materials on seed vigour and seedling growth of rice (Oryza sativa L.) an experiment was conducted in 2015 at Laboratories of Agriculture and Marshes College, University of Thi-Qar. Factorial experiment in CRD was used with four replications in two factors. The first factor included three seed sizes (4.6-5.1, 5.2-5.7 and 5.8-6.3 mm). The second factor was seeds soaking treatments (KNO3 6 gl-1, CaCl2 20 gl-1, salicylic acid 20 mg l-1, cytokinin 40 mg l-1, gibberllic acid 400 mg l-1, ascorbic acid 40 mg l-1 and seeds soaked in distilled water). The results showed that the largest seed size influenced significantly and gave the higher averages of germinatio