The aim of this research is to identify the availability of quality standards for the websites of the Palestinian TV channels and to provide an assessment of the quality standards used by the websites of TV Channels web sites in general and Palestinian TV channels in particular. Through the use of the method of media survey method descriptive methods, and the research has reached the difference in the application of quality standards for TV Channels sites in the web sites of Palestinian TV Channels, and the development of language of visual communication for the design of those sites in exchange for the lack of access to those sites of the technical possibilities that is Provided by the Internet.

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

The aim of the research is to clarify the role of service quality through its dimensions represented by (tangibility, reliability, safety, response, empathy) in tax compliance with taxpayers, i.e. performance of the duties and obligations of the taxpayer through its dimensions (registration, accounting, payment of the amount of tax), and to know For this role, a sample was taken from the taxpayers of the branches of the General Authority for Taxes spread in the governorate of Baghdad and its affiliated districts, which amount to (15) tax branches, as (215) questionnaires were distributed to know the impressions and reactions of the taxpayers regarding the level of service quality through the aforementioned dimensions. Using the statistic

The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.

 The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d

      This work addressed the assignment problem (AP) based on fuzzy costs, where the objective, in this study, is to minimize the cost. A triangular, or trapezoidal, fuzzy numbers were assigned for each fuzzy cost. In addition, the assignment models were applied on linguistic variables which were initially converted to quantitative fuzzy data by using the Yager’sorankingi method. The paper results have showed that the quantitative date have a considerable effect when considered in fuzzy-mathematic models.

Electrospinning is a novel technique that can be used to produce highly porous fibers with highly tunable properties. In this research, this technique is adopted to prepare the electrospun nanofiber membrane for membrane distillation application. A custom-built electrospinning setup was made to prepare the nanofibers membrane. Polyvinylidene fluoride (PVDF) polymer was used in the electrospinning process due to its high hydrophobicity. Electrospun (PVDF) nanofibers were tested in direct contact membrane distillation (DCMD) process using 0.6 M sodium chloride as a feed solution. The resulting nanofiber membrane exhibited high performance in DCMD (i.e. relatively high water flux and high salt rejection). It has been found

In this paper we deal with the problem of ciphering and useful from group isomorphism for construct public key cipher system, Where construction 1-EL- Gamal Algorithm. 2- key- exchange Algorithm

Ultraviolet light radiation is applied to treat Plaque Psoriasis disease by targeted phototherapy. This is available through Narrowband-UVB light radiation devices peaked at wavelength 311 nm. Ten cases were chosen as a study group, 8 males aged 22-40 years old, and 2 females aged 25 and 32 years old who were exposed to ultraviolet light radiation. Their recovery or improvement was followed weekly. Different doses were used according to the severity of the lesion and as a trial for the outcome. The dose was given two times a week, starting with 200mJ/cm^2, and subsequently increased by 100 or 200 mJ/cm² reaching a maximum dose as tolerated by each individual patient. Improvement was observed after 4 – 6 weeks. The

Bovine milk is one of the richest nutrients that contain minerals and vitamins that enhance immunity, especially in children, but because many children do not want to drink the raw milk, therefore this study aimed to enhance the sensory characteristics of raw milk by using hibiscus plant extract, which is characterized by red color and distinctive flavor as well as studying the effect of aqueous extract of Hibiscus sabdariffa on inhibiting the growth of microorganisms, by using three concentrations of the aqueous extract (0.5, 1.0 and 1.5%), where the statistical results showed a significant difference (P≤0.05) between the concentrations in color, texture and general acceptance, and the best results appeared when using