Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

This paper attempted to study the effect of cutting parameters (spindle speed and feed rate) on delamination phenomena during the drilling glass-polyester composites. Drilling process was done by CNC machine with 10 mm diameter of high-speed steel (HSS) drill bit. Taguchi technique with L16 orthogonal layout was used to analyze the effective parameters on delamination factor. The optimal experiment was no. 13 with spindle speed 1273 rpm and feed 0.05 mm/rev with minimum delamination factor 1.28.                                       &

Many attacks may be carried out against communications in Local Area Networks (LANs). However, these attacks can be prevented, or detected, by providing confidentiality, authentication, and data integrity security services to the exchanged data. This paper introduces a security system that protects a LAN from security attacks. On each host in the protected LAN, the security system transparently intercepts each outbound IP (Internet Protocol) packet, and inserts a crypto header between the packet IP header and payload. This header is used to detect any modification to the content of the packet in transit, and to detect replayed packets. Then, the system encrypts the IP packet payload and some fields of the inserted crypto header. On the o

لتخطيط التدريب الرياض دور فاعل في تحقيق الانجازات والبطولات في كرة القدم وتعتمد أغلب الدول المتطورة على التخطيط اعتمادا كليا ومشكلة البحث تتركز في اهمال الجانب التخطيطي بكرة القدم من خلال أغلب الدورات التدريبية المقامة في العراق مما دفع الباحثون الى وضع مراحل مقترحة تساعد المدربين في عملية تخطيط التدريب الرياضي بكرة القدم. أذ تم شرح هذه المراحل على عينة من المدربين المشاركين بالدورة التدريبية الاسيوية (B)

The monomer phenyl acrylamide was synthesized by reacting acrylamide with chloro benzene in the presence of pyridine. Copolymer of phenyl acrylamide (PAM) with methyl methacrylate (MMA) was synthesized by free radical technique using dimethylsulfoxide (DMSO) as solvent and benzoyl peroxide (BPO) as initiator. The overall conversion was kept low (≤ 15% wt/wt) for all studies copolymers samples. The synthesized copolymers were characterized using fourier transform infrared spectroscopy (FT-IR), and their thermal properties were studied by thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC). The copolymers compositions were determined by elemental analysis. The monomer reactivity ratios have been calculated b

Shatt Al-Arab River in Al Basrah, Iraq, has recently recorded massive levels of TDS values (Total Dissolved Solids) in the water as a result of reduced fresh water discharge from sources, causing the river to become salinized due to salt wedge intrusion. Therefore, a block dam in the south reach is required to salt intrusion prevention. The main objective of this research is to simulate the hydraulic impact of a suggested barrage in Ras Al Besha on the Shatt Al-Arab River. The HEC-RAS (5.0.7) model was used to develop a one-dimensional unsteady model to gaining an understanding of the proposed barrage's influence on river behaviour. The daily discharges of the Tigris River provided as the upstream boundary conditions, wh

Background: Diabetes mellitus is a well
known metabolic and vascular illness associated
with high incidence of bacterial urinary tract
infections especially in diabetic complications
including both micro and macro-vascular types.
Objective: To study the incidence of bacterial
urinary tract infections in type 2 diabetic
patients, the type of micro-organism responsible
in relation to age, sex of patients, duration of the
disease & related micro & macrovascular
diabetic complications.
Methods: A prospective study of the diabetic
patients including 40 males with mean age of
54(±9) years and 50 females, mean age of 51(±7)
years and duration of the and sex matched
controls (27 males and 33

لقد تعاظمت مخاطر الإرهاب بشكل ملفت خلال العقود الثلاثة الأخيرة، فبعدما كانت العمليات الإرهابية تتم وفق أساليب تقليدية وتخلف ضحايا وخسائر محدودة في الفئات والمنشآت المستهدفة, أصبحت تتم بطرق بالغة الدقة والتطور مستفيدة من التكنولوجيا الحديثة وأضحت تخلف خسائر جسيمة تكاد تعادل خسائر الحروب النظامية سواء في الأرواح أو الممتلكات والمنشآت...

فحتى وقت قريب كانت العمليات الإرهابية عادة ما تستهدف اختطاف الطائ

The article approaches the characteristics of Russian literature in the time of Khrushchev or the "thaw" period a very short period of Soviet history, characterized by the easing of the dictatorship of power and relaxation in various areas of people's lives. The interest in the research is focused on the importance of interpreting the family portrait in a short but distinct period in the development of Russian/Soviet literature. The research material is the story of Sholokhov's “The Fate of Man” 1956, the story of Panova “Serioga” 1955, and Abramov’s story “Fatherless” 1961. В статье рассматриваются особенности художественной литературы периода хруще

Bacterial strains were isolated from oil-contaminated soil, in 2018, these isolates were identified, and with the aim of finding out the ability of these isolates to degrede the oil compounds, the color change of medium which added to it isolates was read by the method of Pacto Bushnell Hans. Then the change in the petroleum compounds was read by gas chromatography, for the most effective isolates.

The nine isolated bacterial showed different degrees of color change, and the isolates (Pseudomonas, Bacillus, Micrococcus) outperformed the color change amount (78, 78, 77) %, respectively, compared to the control, and the three isolates together showed the best color change of 90.7. % Compared to the control, and the

This paper describes the financial performance of the banking sector in Iraq using the PATROL early warning model. The research found the strengths and weaknesses in bank operations and forecasted the financial crises using data from 2018 to 2022 to enhance performance. The indicators included capital adequacy, credit risk, profitability, organizational efficiency, and liquidity, with performance rated on a scale from "very good" to "poor." Related findings proved that the Iraqi banks would be entirely successful in financial performance regarding most indicators and scaling-high in capital adequacy, profitability, organization, and liquidity, in accordance with sound management and robust operations. However, credit risk posed challenge

Nowadays, the use of natural bio-products in pharmaceuticals is gaining popularity as safe alternatives to chemicals and synthetic drugs. Algal products are offering a pure, healthy and sustainable choice for pharmaceutical applications. Algae are photosynthetic microorganisms that can survive in different environmental conditions. Algae have many outstanding properties that make them excellent candidate for use in therapeutics. Algae grow in fresh and marine waters and produce in their cells a wide range of biologically active chemical compounds. These bioactive compounds are offering a great source of highly economic bio-products. The prese

          The experiment was conducted in two stages: first stage: determination of the most effective dose of Cyperus rotundus tubers aquatic extract in male rats for 5 days, which was concentrated as (200 mg/kg body weight). The second stage was designed to observe and test the protective effects of C. rotundus tubers aquatic extract in the liver and kidney functions of male rats exposed to cadmium chloride poisoning (5 mg/kg bw) for 30 days. The animals were divided into (4) groups within each group (5) animals weighted (200-220g). The results of oral dose of cadmium chloride showed a significant increase of (P˂0.05) in the activity of both enzymes Alanine aminotransferas

الخلفية العلمية: تمثل المضاعفات القلبية الوعائية إحدى نتائج أمراض المناعة الذاتية المزمنة مثل الذئبة الحمامية الجهازية  (الذئبة الحمراء)، والتي لها معدلات كبيرة من الوفيات والمراضة. يمكن حدوث عسر شحميات الدم عن طريق الأدوية الستيرويدية، والتي تُعطى بشكل متكرر لمرضى الذئبة الحمراء وتعتبر أحد عوامل الخطر الرئيسية لأمراض القلب والأوعية الدموية.

الأهداف: حاولت هذه الدراسة التحقق من وجو

The general aim of an experimental design in this paper was to estimate the different treatments effects on the responses by statistical methods. The estimates must be averting biases and the random errors minimized as much as possible. We used multivariate analysis of variance (MANOVA) to analyze design of experiments for several responses. In this paper, we provided three fertilizers (mineral, humic, micro-elements) applied on Yellow Maize experiment. This experiment was conducted by completely randomized design (CRD). We tested four responses (Chlorophyll in paper, total ton / ha, paper area / cm2 and plant height / cm) together to find significant test between them. The partial correlations are between Chlorophyll in paper and total ton

Surface electromyography (sEMG) and accelerometer (Acc) signals play crucial roles in controlling prosthetic and upper limb orthotic devices, as well as in assessing electrical muscle activity for various biomedical engineering and rehabilitation applications. In this study, an advanced discrimination system is proposed for the identification of seven distinct shoulder girdle motions, aimed at improving prosthesis control. Feature extraction from Time-Dependent Power Spectrum Descriptors (TDPSD) is employed to enhance motion recognition. Subsequently, the Spectral Regression (SR) method is utilized to reduce the dimensionality of the extracted features. A comparative analysis is conducted between the Linear Discriminant Analysis (LDA) class

The present theoretical study analyzes the legacy of the Chicago School of Urban Sociology and evaluates it in the light of the growth and development of Chicago City and the establishment of sociology in it. Sociology has become an academic discipline recognized in the United States of America in the late nineteenth century, particularly, after the establishment of the first department of sociology in the University of Chicago in 1892. That was during the period of the rapid industrialization and sustainable growth of the Chicago City. The Chicago School relied on Chicago City in particular, as one of the American cities that grew and expanded rapidly in the first two decades of the twentieth century. At the end of the nineteenth centur

Background: Polyetheretherketone (PEEK) is a promising implant material due to its superior biomechanical strength. However, due to its hydrophobic nature and lack of cellular adhesion properties, it has poor integration with bone tissue. Methods: A fractional CO2 laser was used with various parameters for surface texturing of PEEK substrate to enhance its surface properties. An optical microscope and field-emission scanning electron microscope (FESEM) were used to examine the surface morphology of untextured and laser-textured samples. Energy dispersive X-ray spectroscopy (EDX) was performed to determine the effect of the laser on the microstructure of PEEK. Surface microroughness, atomic force microscopy (AFM), and wettability were invest

Polyetheretherketone (PEEK) has favorable biomechanical properties to be used as an implant material. Unfortunately, it is hydrophobic and does not promote cellular adhesion, which could result in poor integration with bone tissue. Bio-functionalization of PEEK surface with osteogenic peptides derived from bone extracellular matrix proteins is an exciting approach to encourage bone formation around the implant. In the current study, bone-forming peptide-2 was immobilized on PEEK surface using two different methods, using dopamine and a diglycidyl ether as conjugate compounds, respectively. Peptide quantification test revealed that the two strategies resulted in the most amount of peptides were attached with 0.5 mM concentration and no furth

This research investigates the impact of varying concentrations of silver oxide on the structure and morphology of phosphate bioactive glass (PBG). PBGs are gaining popularity as a potential replacement for traditional silicate glasses in biomedical applications due to their adjustable chemical resistance and exceptional bioactivity. Upon examination of the scanning electron microscope of the composites without Ag2O, it was observed that the grains tended to merge together, and the surface particles appeared to be larger than those in composites with Ag2O at concentrations of 0.25, 0.5, and 0.75 wt%. The study found that the diffraction pattern of phosphate bioactive glass composites sintered without Ag2O showed the presence of Stro

A simulation study of using 2D tomography to reconstruction a 3D object is presented. The 2D Radon transform is used to create a 2D projection for each slice of the 3D object at different heights. The 2D back-projection and the Fourier slice theorem methods are used to reconstruction each 2D projection slice of the 3D object. The results showed the ability of the Fourier slice theorem method to reconstruct the general shape of the body with its internal structure, unlike the 2D Radon method, which was able to reconstruct the general shape of the body only because of the blurring artefact, Beside that the Fourier slice theorem could not remove all blurring artefact, therefore, this research, suggested the threshold technique to eliminate the

The experiment was carried out in 2023 season in one of date palm orchard of Barhi cultivar cultivated at Dawar palm station belong to Ministry of Agriculture / Horticultural Department, to study effect of two pollinator cultivar and decomposed organic fertilizer on yield and leaves mineral content of date palms of 7-year-old cultivar Barhi, as 54 are selected. A palm tree of uniform height and age, as far as possible, free of disease and insect infestations, Factors of study experiment included addition of two pollinator cultivar, Ghanaami Akhdar (P₁), and local cultivar (P₂), while pollinations number was three times; once (N₁), Two pollinations (2 days after first pollination) (N₂)&n

Marketing are not just for business specialists alone, but rather it touches the life of every human being, as each of us is a member of the marketing movement.  Most importantly, marketing medicines due to their importance in the health aspect. Our research aims to manufacture pharmaceuticals derived from ciprofloxacin locally and also improvement from antibiotic on the marktes, rather than relying on imports from outside Iraq. Undoubtedly, this initiative has the potential to benefit individuals and the community both economically and qualitatively. Among the key advantages of these derivatives is their effectiveness in treating urinary tract infections and certain fungal infections. The primary goal is to support individu

Estimation of mechanical and physical rock properties is an essential issue in applications related to reservoir geomechanics. Carbonate rocks have complex depositional environments and digenetic processes which alter the rock mechanical properties to varying degrees even at a small distance. This study has been conducted on seventeen core plug samples that have been taken from different formations of carbonate reservoirs in the Fauqi oil field (Jeribe, Khasib, and Mishrif formations). While the rock mechanical and petrophysical properties have been measured in the laboratory including the unconfined compressive strength, Young's modulus, bulk density, porosity, compressional and shear -waves, well logs have been used to do a compar

Road-side dust samples were collected during August in 2020 from selected areas of, Al-Rusafa, Baghdad, Iraq. A sedimentological and mineralogical analysis of street dust was conducted. Three areas were selected to study street dusts which are Al-Baladitat, Al-Obaidi and Ziona. The laboratory analyses were done in the Department of Geology, College of Science, University of Baghdad. The heavy metal contents were determined in the roadside dust using XRF Method. It was found that the dust is of muddy texture, and is believed to be transmitted with the various storms blowing on Baghdad or by the wheels of Cars. The results of mineralogical investigation revealed that the dust samples composed of quartz, feldspar, calcite, gypsum and s

This article suggests and explores a three-species food chain model that includes fear effects, refuges depending on predators, and cannibalism at the second level. The Holling type II functional response determines food consumption between stages of the food chain. This study examined the long-term behavior and impacts of the suggested model's essential elements. The model's solution properties were studied. The existence and stability of every probable equilibrium point were examined. The persistence needs of the system have been determined. It was discovered what conditions could lead to local bifurcation at equilibrium points. Appropriate Lyapunov functions are utilized to investigate the overall dynamics of the system. To support the a

Background: Brush cytology is an accepted technique that gets renewed interest. It is now used as an aid for the diagnosis and observation of possible epithelial changes that could be associated with oral mucosal diseases. This study aimed to evaluate the cytomorphometric changes in gingiva and buccal mucosa of type II diabetics and to assess their relation to oral symptoms and glycemic status. Materials and methods: Cytological Papanicolaou stained smear were prepared from cheek and gingiva of 20 non treated cases, 20 treated diabetics and 20 healthy persons of both sex after measuring their HbA1c and recording their oral symptoms. Hundred unfolded epithelial cells were evaluated qualitatively using MCID software to measure nuclear and cy

The research attempts to diagnose the level of the effect of human resources flexibility (employees skills flexibility, employees behaviors flexibility, and human resource practice flexibility) in the south al-rusafa directorate of a power  station one of the formations and the Ministry of Electricity, and impact of a range of variables related to the performance operational, namely, (efficiency, effectiveness)recognizing the importance of the subjects studied,& because of the importance of expected results of the field under consideration,researcher selected a sample of size (121) engineers and technicians of workers in the directorate. Was my hypotheses the major search of a relationship and impact between human resources flex

الخلفية العلمية: ابيضاض الدم النخاعي الحاد (AML) هو أحد أكثر الأورام الدموية الخبيثة فتكًا و تتميز بوظائف خلوية غير طبيعية وتغيرات جينية. و تبين ان الطفرات في جينات نازعة هيدروجين إيزوسيترات (IDH) وخاصة IDH1 و IDH2 ، على أنها تشوهات وراثية متكررة في مرضى ابيضاض الدم النخاعي الحاد .و تؤدي هذه الطفرات إلى نشاط إنزيمي غير طبيعي، مما يؤدي إلى تراكم 2-هيدروكسي جلوتارات  (2-HG)،,والذي بدوره يعطل ا