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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 questionnaires reached (100), or 76% of the total number of questionnaires distributed. The researchers concluded several results, the most important of which was that the auditor in auditing offices and companies in Iraq, in addition to the auditor of supervisory bodies, are aware of the positive effects of using expert systems in the work of the external auditor on the quality of audit work. The researchers also concluded many recommendations, the most important of which are: the need for the regulatory authorities, whether in the public sector represented by regulatory bodies, or audit offices and companies, to benefit from these modern technologies, the need for professionals and audit offices to invest in this modern technology, the need to integrate modern technologies related to the accounting profession And auditing the curricula of Iraqi universities, institutes, and colleges

Background: Pregnancy-induced hypertension is a major health issue in the obstetric population, as it is one of the leading causes of maternal and perinatal morbidity and mortality. The Present study aims to determine the nurses' knowledge, effect of education program about pregnancy induced hypertension, and find out the association between the effect of education program with their demographic characteristic such as (age, gender, level of education, year of experiences, and training course. Method: A quasi-experimental study design was carry out in the primary health care centers at Holy Karbala City between the periods 15th of November 2021 to 5th of April 2022. A non-probability (purposive) sample of (52) nurses were selected. Results: The results of the study indicated that there were high statistical significant difference between the pre and post-test of the education program related to the pregnancy induced hypertension. The study found no statistical significant association between the effects of the education program related to the pregnancy induced hypertension with the demographic characteristics. Conclusion: The study concluded that the education program had a positive impact on nurses’ knowledge concerning pregnancy induced hypertension. Recommendations: Recommendation, Continuous educational program to improve nurses’ knowledge regarding pregnancy induced hypertension.

The current research aims to present and analyze the reporting requirements for service privilege arrangements according to interpretation SIC29, IFRIC12 and related standards, and to identify areas of deficiencies in relevant accounting practices in economic units, and to measure the role of reporting on these arrangements on the quality of financial reporting (qualitative characteristics of accounting information). The researchers reached a set of results, the most important of which was the operator's failure to recognize the infrastructure as a component of tangible fixed assets, because the contractual service agreement does not give the operator the right to use the assets, as the operator only has the right to access but does not have the right to use them, and therefore this criterion allows For users of accounting information to better understand who owns the infrastructure, The researcher made a number of recommendations, the most important of which was the need to develop the unified accounting system currently applied in the Iraqi economic units to reflect the appropriate treatments for service privilege arrangements and in line with the accounting concepts and principles adopted in international accounting standards. Seek to adopt international financial reporting standards and related interpretations and adapt them to the requirements of the local environment, especially the instructions of the unified accounting system, in a way that ensures the activation of sound accounting treatments related to service privilege arrangements. Federation, the Accounting Association, auditors and specialized academics in cooperation with international organizations.

Expanding the scope of reporting for economic units to include, in addition to financial information, non-financial information that discloses non-financial performance and merging it with financial information in unified lists called integrated reporting lists. The main objective of integrated reporting is to report to stakeholders about everything related to the economic unit from its strategy and performance of its financial, economic, environmental and social activities for the purpose of value creation and sustainability over time. Therefore, some Iraqi economic units adopted this perspective and disclosed the non-financial, environmental, social and economic information in addition to the financial information, which led to the enhancement of their financial returns. To prove this, a statistical analysis was conducted using the (Mann-Whitney Test) for two independent samples, and when it was proven that there are significant differences between the returns of the research sample units, the arithmetic means of the units that adopt work in integrated reporting were compared with those that do not work with it, and they are Two banks that operate with integrated reporting and two banks that do not work for the period from (2017-2020). The research found that there is a significant difference between the economic units that adopt integrated reporting reports on their counterparts that do not, and that this difference is an increase in the revenues of the economic unit and thus an increase in the share of one share of profits, which led to an increase in the value of the share in the market. Which leads to enhancing the market value of the economic unit.

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments. To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed. The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic impacts to formulate a proposed mechanism for accounting for Sustainable Investment. And the experimental approach was adopted to provide a proposed mechanism for financial reporting on sustainable investment per international accounting and reporting standards and then applied at the Iraqi Midland refineries company. There are three main findings from the research: the first finding shows the possibility of financing these projects, because this project may not generate significant economic returns (aims to achieve environmental and social returns as well), by configuring a sustainable reserve allocated to finance these projects. The second finding shows the possibility of presenting accounts for sustainable investment separately from traditional accounts (sustainability reserves, sustainable assets, sustainable revenues, sustainability expenses), as this classification can play an important role in the financial sustainability analysis. The third finding is the application of the proposed mechanism that contributes to increase the company's added value. The practical effects of the research are to encourage Iraqi companies (oil companies in particular) to invest in sustainable assets and develop a way to assess the sustainability of companies, because Iraq is one of the most Arab countries burning Gas flare. The researcher tried to highlight this project because it is the best example of sustainable investment that achieves economic returns (the sale value of recovered gases), social returns (protection of citizens living in the vicinity of the refinery) and environmental returns (reducing greenhouse gas emissions that contribute to global warming), where companies avoid investing in these assets because of their high cost and lack of expected financial return, and the relevant international organizations seek to promote this type of investment and develop appropriate tools, and this research comes in line with international trend. The concept of sustainable investment is a relatively recent one, where the originality of the current research shows in its attempt to present a proposed mechanism of financial reporting that supports this new type of investment due to the relative importance of this new type of investment

Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of standard measurement, so easy to understand and use in comparison with standard reference (benchmark). The problem of research is the neglect of the cost of non-sustainability borne by society and the planet as a result of companies exercising their activities inefficiently, where these costs do not appear in the records of the companies causing them because of the common saying (that what cannot be measured cannot be managed and therefore cannot be held accountable) and this encourages companies to neglect sustainability. As a result, the research aims to find an objective way to measure the cost of non-sustainability incurred by society and the planet as a result of the inefficiency of these companies in the management of their activities, therefore, these costs can be charged to the companies that cause them, as this will play a significant role in changing the perception of corporate managers towards sustainability. The research led to a set of results, including the palaces of accounting tools (all branches) in measuring the cost of non-sustainability in cash. The research presented a set of recommendations, the most important of which is the need to take into account macro sustainability accounting by the stakeholders of this profession, and develop value-added statement using the technologies developed by the researcher (SVA$) because of its role in measuring the cost of non-sustainability critically, which will have a significant role in changing the corporate view for neglecting sustainability

In this study, a dynamic soil pile interaction has been adopted to capture and address the pile response under the effect of combined lateral and axial loads during earthquake motion. A laterally loaded pile is subjected to shaking motion with a laminar shaking box installed in dry sand prepared at different initial relative densities. The pile–soil system was subjected to different excitation intensities (Kobe and Ali-Al gharbi). The pile behavior and the performance of pile–soil interaction were further discussed and compared with numerical modeling using three-dimensional finite element code (ABAQUS CAE) software. The test results indicated an increasing trend in pile (for both earthquakes) displacement as lateral loads decrease, while the acceleration increases progressively upward when input motion propagates and slightly affects vertical displacement. On the other hand, there is a good agreement between shaking table tests and finite element modeling.

This paper deals with comparing different estimators of the two parameters of general failure exponential model as well as estimating reliability function, also with application to real data represent time to failure with certain electric products. The estimators obtained by applying different methods like maximum likelihood, moments, and ordinary least square, then the estimator's are obtained through simulation procedures using different sample size n=25, 50,75,100. Also the estimator's of reliability function is done and the programs are written by (Minitab) to find the best estimators and then to solve the equations for applications.

Background: The auditory system is a potential target of the damaging effect of diabetes mellitus. Objective: To assess the clinical impact of diabetes mellitus on hearing. Methodology: This is a case control study in which we assess the hearing of 60 diabetic patients of both types (type 1 and type 2 diabetes) regarding (age, gender, type, duration and control) of diabetes mellitus and compare it with 60 normal (age and gender match) control group. Thorough history and full ENT examination done for both diabetic patients and control group to exclude those with other causes of sensorineural hearing loss. Pure tone audiometry were done for all patients and normal control group and (5cc) of blood were taken of diabetic patients for assessment of HbA1c level. Results: This study shows that there is significant increase (p value