The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

International satellite channels in Arabic are targeted to the region with their news bulletins and their innovative programs, attracting the interest of the Arab viewers in their news articles and programs with new ideas and methods as well as high technology in the production and synthesis of videos. Therefore, they work on framing the above, And the media policy that governs, so focused the problem of the study to try to answer the question of the President is how to frame the international satellite channels in Arabic to the phenomenon of terrorism? What are the aspects that are working to highlight and aspects that try to hide? The study adopted the survey methodology for the main news bulletins in the Russian channel today for the

Abstract: The research aims to assess the level of readiness of the Information and Communication Technology (ICT) infrastructure for business continuity at Earthlink Telecommunications and Internet Services Company in Iraq, in light of the requirements of the international standard ISO/IEC 27031:2025. The research adopts a case study approach as an appropriate methodological framework for understanding and analyzing the organizational and technical complexity inherent in telecommunications sector organizations. To achieve the research objectives, a set of integrated data collection tools was employed, including field interviews with technical and administrative staff, a review of organizational documents and approved policies, as well as d

The international system that established the United Nations after the end of the Second World War witnessed many changes. These changes overshadowed the nature of the work of the international organization, especially its first and most important executive organ (the Security Council). This has sometimes weakened and dulled the Security Council's role in performing the tasks stipulated in the Charter of the Organization, which has led the Organization itself to work on reforms within it in general and to seek reforms in the Security Council in particular. Academic and advisory efforts were made to submit proposals for amendment to be reflected on the Council's performance effectiveness.

The objective of the research is to identify the efficiency of risk management in various names at Baghdad International Airport in the face of various risks (financial - technical - human - natural ..) facing the sample of the search of the General Establishment of Civil Aviation and the Iraqi Airways Company where the researcher identified the hypothesis that summarizes There is a significant significant correlation between risk management, risk management and risk review and assessment. The researcher used the means of research from observation and interviews with the relevant officials in this field, as well as used the questionnaire and distributed a sample of 170 employees in the field of risk management (SMS Department) in Iraqi A

Abstract: When it comes to applications in welding, cutting, and surface engineering, the utilization of high-power fiber-delivered beams from solid-state lasers offers several benefits. This paper addresses the issue of cleaning the surface of the samples with different spot sizes (50, 100 and 200) (industrial ytterbium fiber laser) to prepared it to be welded. Angular laser cleaning with incident angles (5, 10, 15, 20, 25, 30) ° with different powers (3, 5, 7, 10) W and hatch distance 0.001 was use for implemented.

Abstract :  This research is concerned with studying the best type and method of  irrigation as well as the best cultivated area to reduce the cost of producing  dunums of wheat crop in Iraq , and was based on data taken from the Ministry of Planning / Central Statistical Organization About cost of wheat crop production for (12) Iraqi governorates except Kurdistan, Nineveh, Salah al-Din, Anbar) and the sample size (554) according to the cost survey carried out by the Ministry of Planning / Central Statistical Organization for 2017, The results of the research showed that there are significant statistical differences between production costs when using t

Nowadays, Wheeled Mobile Robots (WMRs) have found many applications as industry, transportation, inspection, and other fields. Therefore, the trajectory tracking control of the nonholonomic wheeled mobile robots have an important problem. This work focus on the application of model-based on Fractional Order  PI^aD^b (FOPID) controller for trajectory tracking problem. The control algorithm based on the errors in postures of mobile robot which feed to FOPID controller to generate correction signals that transport to  torque for each driven wheel, and by means of dynamics model of mobile robot these torques used to compute the linear and angular speed to reach the desired pose. In this work a dynamics model of

Abstract

 Nano-crystalline ZSM-5 zeolite was synthesized by hydrothermal method using chelating agent and two gel compositions:Compositionɪ:Al₂O₃:86SiO₂:5.5TPA:12.7Na₂O:3.4Trien:3320H₂O.Compositionɪɪ:Al₂O₃:68SiO₂:5.4TPA:10Na₂O:2.6Trien:2626H₂O.Study of hydrothermal reaction factors on characteristics of nano- sized zsm-5 has been carried on ,among them are crystallization temperature, crystallization time and concentration of template ( TPAOH ) solution. Synthesis was accomplished in PTFE lined autoclave ( reactor ) . The product were characterized by X-ray diffraction ( XRD ),Atomic force microsc