Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

The success of the company's strategy depends to a large extent on the success of its functional areas, the marketing Mix makes the company more able to monitor the external environment and the rapid changes related to competitors and customers, as well as the innovation contributes to meet the needs of customers and the requirements of competition and try to find solutions to various problems in Innovation ways, and thus integrated marketing and Innovation efforts in the company towards the design of competitive services to meet the requirements of customers and competition. The research aims to determine how marketing Mix and innovation to design unique and distinct services compared to the competitors, through exporator a sample of en

The Quality  function deployment (QFD)  tool is an important  tool of total quality management because its a link between two important parts customer and production process of the product, using advanced House of quality, which contributed to provide more details about improving the product before it had a vision for the future of the product be improved. Also the identification of the two competitors (Alwazeer , Altouri) bases on the survey of retailers  which they identified five competitors products (Alwazeer , Altouri , Ferry , Jif , Dina)for the product (Zahi). Then House of quality  to product (Zahi) has been developed  By using a Kano Model  to classify of customer's requirements for the

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The research aims to measure the relationship and the impact of knowledge management processes to achieve the performance of insurance service, as well as analysis of the reality of the National Insurance Company to identify the level of overall performance, and to achieve this goal, it has been the selection of knowledge management processes according to the survey prepared a supplement to the study (Qubaisi, 2002), and of the four operations (knowledge generation, and storage of knowledge, and the distribution of knowledge, and application of knowledge), which represented the independent variable, and the performance has been the use of quantitative and qualitative measures, (sales growth, customer satisfaction), which represented the

In this work, a novel biocatalytic process for the production of 7-methylxanthines from theobromine, an economic feedstock has been developed. Bench scale production of 7-methlxanthine has been demonstrated. The biocatalytic process used in this work operates at 30 ^OC and atmospheric pressure, and is environmentally friendly. The biocatalyst was E. coli BL21(DE3) engineered with ndmB/D genes combinations. These modifications enabled specific N₇- demethylation of theobromine to 7-methylxanthine. This production process consists of uniform fermentation conditions with a specific metabolically engineered strain, uniform induction of specific enzymes for 7-methylxanthine production, uniform recovery an

José Echegaray, dramaturgo español, obtuvo premio Nóbel de literatura en (1904), político, orador, economista y dramaturgo. Con su obra "El gran Galeoto" en 1881, llegó a la cumbre de la popularidad.
Henrik Ibsen, dramaturgo noruega, creador del drama moderno, por sus obras realistas que abordan problemas psicológicos y sociales. Y a que fue el iniciador del teatro de tesis del teatro social. Ibsen, dramaturgo noruega, cuya obra influyó notablemente en el teatro europeo de finales del s. XIX y principios del XIX ; en gran parte en la obra de Echegaray, Galdós (1) y Benavente (2).
Los presentes autores empezaron sus producciones bajo el romanticismo que fue poco a poco añadiendo ideas del naturalismo y el realismo dramátic

José Echegaray, dramaturgo español, obtuvo premio Nóbel de literatura en (1904), político, orador, economista y dramaturgo. Con su obra "El gran Galeoto" en 1881, llegó a la cumbre de la  popularidad.

   Henrik Ibsen, dramaturgo noruega, creador del drama moderno, por sus obras realistas que abordan problemas psicológicos y sociales. Y a que fue el iniciador del teatro de tesis del teatro social. Ibsen, dramaturgo noruega, cuya obra influyó notablemente en el teatro europeo de finales del s. XIX y principios del XIX ; en gran parte en la obra de Echegaray, Galdós (1) y Benavente (2).

   Los presentes autores empezaron sus producciones bajo el romanticismo que fue poco a poco añadiendo ide

Background: During the pandemic, Corona virus forced many people, especially students, to spend more time than before on the computer and smartphone to study and communicate. The poor posture of the body may have worse effect on its body parts , most of which is the cervical spine (forward head posture). Objective: To assess the incidence of neck pain and the associated factors among undergraduate medical students related to position during E learning Subjects and Methods: Cross-sectional study was conducted among medical students in three Iraqi universities during 2021. The sample size was 152. Online questionnaire by Google forms sampling method were used to collect the data which was analysed using SPSS 25. Results: The perce