The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

This research came with the aim of showing the impact of governance mechanisms on tax avoidance practices, and in light of this, the financial data of the joint stock companies (industrial, service, agricultural, and hotels) listed in the Iraq Stock Exchange amounting to (35) companies were collected during the period (2009-2020). Through the financial reports published on the market website, multiple linear regression analysis was used as a tool to study the relationship between variables, and (Eviews 12) program was used for analysis and hypothesis testing. To achieve the objectives of the research,(administrative ownership, board size, board independence, women's membership) was adopted as an indicator of the dimensions of governance, an

Unlike fault diagnosis approaches based on the direct analysis of current and voltage signals, this paper proposes a diagnosis of induction motor faults through monitoring the variations in motor's parameters when it is subjected to an open circuit or short circuit faults. These parameters include stator and rotor resistances, self-inductances, and mutual inductance. The genetic algorithm and the trust-region method are used for the estimation process. Simulation results confirm the efficiency of both the genetic algorithm and the trust-region method in estimating the motor parameters; however, better performance in terms of estimation time is obtained when the trust-region method is adopted. The results also show the po

The growing population and the rising standard of living in cities as well as the increased commercial, industrial and agricultural activities around the world led to
massive production of waste containing different materials and one of them is the municipal solid waste (MSW), so there is a major problem facing the cities around the world about the waste, how to collect, transfer it and how to discard it. Because the accumulation of wastes, whether in the city alleys or in its squares and especially in its residential areas affect the health of their populations besides this situation will be a major indication of the deteriorating quality of life in the city, as hygiene considered a fundamental criterion for the city beauty as well

        This study aimed to collected 150 feces sample from calves suffering sever diarrhea ,then there were isolation and purification of Cryptosporidium parvum oocyst from samples contain it. These oocysts were used to induce experimental infection in the Immunosupperessed mice, then the mice treated by Bifidium bacteria , its supernatant and local yogurt were used for bacterial isolation.

       This study showed that the local yogurt was the best treatment which led to stop oocyst shedding from the mice in the 8^th day after treatment under sufficient treatment (89.72%) , at the same time the mice treated with bacteria stopped the oocyst shedd

These dust designed to identify the extent of the impact of alcohol Almstkhalss saponin from fenugreek seeds on fertility in male mice eggs by tracking some physiological changes and tela that may occur to some members of the device Altcatherthe

The study was conducted to determine the effect Toxoplasma gondii and the efficacy of azithromycin and garlic tablets on the treatment of acute murine toxoplasmosis and observe the histopathological changes due to infection. 60 Albino mice were divided into six groups, and their survival rate, pathology, bioassay trial and immunofluorescence were observed. Results revealed that azithromycin (250 mg/kg/day) given to infected mice increased the survival rate (90% on day 7 PI) and decreased the histopathological changes when compared with the control groups. Garlic tablets (500 mg/kg/day) had lesser effect on infected mice, and the survival rate (40% at days 6 and 7 PI) was lower than the groups treated with azithromycin. The group treated wit

Histologic changes were studied and physiological dosage crude alcoholic extract of seeds of the fenugreek plant for male mice eggs in different concentrations after oral to study testicular tissue and culverts where reason Abstract significant decrease

Epilepsy is the most common neurological disorder after Alzheimer and other cerebrovascular diseases. Antiepileptic drugs (AED's) are one of the most important methods to prevent epileptic seizers. Antiepileptic drugs can cause damage to the liver which is the largest and most important glandular organ in the body with many other drugs. Carbamazepine (CBZ) is a known anticonvulsant that is widely used and known for a decade, it was used to treat trigeminal neuralgia, bipolar disorder and epilepsy and it can cause hepatotoxicity. In this study female white mice received CBZ suspension at a dose of 20 mg/kg/mouse via gastric gavage for 30 days, tissue samples were collected for scanning electron microscopy. We observed the adverse effects of