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

Due to a party's violation of his obligations or responsibilities indicated in the contract, many engineering projects confront extensive contractual disputes, which in turn need arbitration or other forms of dispute resolution, which negatively impact the project's outcome. Each contract has its terms for dispute resolution. Therefore, this paper aims to study the provisions for dispute resolution according to Iraqi (SBDW) and the JCT (SBC/Q2016) and also to show the extent of the difference between the two contracts in the application of these provisions. The methodology includes a detailed study of the dispute settlement provisions for both contracts with a comparative analysis to identify the differences in the appli

The construction sector consumes large amounts of energy during the lifetime of a building. This consumption starts with manufacturing and transferring building materials to the sites and demolishing this building after a long time of occupying it. The topic of energy conservation and finding the solution inside the building spaces become an important and urgent necessity. It is known that the roof is exposed to a high amount of thermal loads compared to other elements in a building envelope, so this needs some solutions and treatments to control the flow of the heat through them. These solutions and treatments may be achieved by using nanomaterials. Recently, nanomaterials have high properties, so that this made them go

Abstract. In this paper, a high order extended state observer (HOESO) based a sliding mode control (SMC) is proposed for a flexible joint robot (FJR) system in the presence of time varying external disturbance. A composite controller is integrated the merits of both HOESO and SMC to enhance the tracking performance of FJR system under the time varying and fast lumped disturbance. First, the HOESO estimator is constructed based on only one measured state to precisely estimate unknown system states and lumped disturbance with its high order derivatives in the FJR system. Second, the SMC scheme is designed based on such accurate estimations to govern the nominal FJR system by well compensating the estimation errors in the states and the lumped

The aim of the research is to identify psychological toughness and its relationship to some coordination, physical abilities and accuracy of some basic performance skills among the players of the Iraqi junior national handball team players. The hypothesis is the existence of a correlation between psychological toughness, coordination, physical abilities, and the accuracy of some basic skills performance among the players of the Iraqi junior national handball team players. The descriptive approach in the style of correlational relations used to suit the research problem, as the community was determined by (18) players for the Iraqi junior national handball team players, while the sample was (14) players, and the samp

Directional control valve is the main part in hydraulic system which has complex construction, such as moving spool to control the direction of actuator for required speed. Utilizing MR fluid properties, direct interface can be realized between magnetic field and fluid power without the need for moving parts like spool in directional control valves. This paper dedicates the experimental test of four ways, three position MR directional control valve. The experimental methods were done by connecting the MR directional control valve with hydraulic actuators. The experiment was conducted to show the principle work of the valve functionally and performance test for valve was done. The valve works proportionally to control the direction a

This study was aimed to determine a phytotoxicity experiment with kerosene as a model of a total petroleum hydrocarbon (TPHs) as Kerosene pollutant at different concentrations (1% and 6%) with aeration rate (0 and 1 L/min) and retention time (7, 14, 21, 28 and 42 days), was carried out in a subsurface flow system (SSF) on the Barley wetland. It was noted that greatest elimination 95.7% recorded at 1% kerosene levels and aeration rate 1L / min after a period of 42 days of exposure; whereas it was 47% in the control test without plants. Furthermore, the percent of elimination efficiencies of hydrocarbons from the soil was ranged between 34.155%-95.7% for all TPHs (Kerosene) concentrations at aeration rate (0 and 1 L/min). The Barley c