Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

Modified optical fiber sensors received increasing attention because of their superior properties over electrical sensors. These properties include their immunity towards electromagnetic interference and the ability to be deployed in corrosive and volatile environment. Several optical fiber platforms have been developed for chemical sensing applications based on modifying optical fiber cladding layer such as etched, tapered, D-shaped and etched-tapered. The modifications purpose is to extend the evanescent wave propagating out of the core physical dimensions. Thus, evanescent wave interaction with analyte is enhanced. Modified optical transducing platforms are integrated in gas sensing applications, such as ammonia. Modified optical

Capacitive–resistive humidity sensors based on polythiophene (P3HT) organic semiconductor as an active material hybrid with three types of metallic nanoparticles (NP) (Ag, Al, and Cu) were synthesized by pulsed laser ablation (PLA). The hybrid P3HT/metallic nanoparticles were deposited on indium-tin-oxide (ITO) substrate at room temperature. The surface morphology of theses samples was studied by using field emission scanning electron micrographs (FE-SEM), which indicated the formation of nanoparticles with grain size of about 50nm. The electrical characteristics of the sensors were examined as a function of the relative humidity levels. The sensors showed an increase in the capacitance with variation in the humidity level.  Whil

Abstract

The current research aims to identify the effectiveness of social stories in increasing social interaction among children with an autism spectrum disorder. The researcher used the single-subject design methodology (Single Subject Designs, SSD) with

 (A-B) design to answer the research questions. The study sample consisted of (3) children with autism spectrum disorder enrolled in a transit daycare center in the Asir region, Saudi Arabia. The results of the study showed that there is a positive functional relationship between social stories and play to increase social interaction among children with autism spectrum disorder, which contributed to the acquisition and generalization of this behav

Abstract

Through this study, I tried to identify the grammatical efforts of one of the most important authors of the footnotes that were built on the luminous benefits marked with (Explanation of Mulla Jami in Grammar), and he is Sheikh Isamah Allah Al-Bukhari, who died in the eleventh century AH, trying as much as possible to stay away from the path of tradition in repeating the efforts of Those who preceded me in explaining the grammatical efforts of many grammarians, and perhaps what helped me in this is the characteristics that characterize the notes owners that may distinguish them from other owners of grammatical authorship, as a result of what characterized the personality of the notes owners from the predominance of the in

Virtual organization is similar to traditional organization in principles, but is different in the ways it operates. It requires small creation costs compared to the traditional and it uses electronic commerce as the market place and distribution channel for its products and services.The aim of this article is to applying electronic commerce for a proposed virtual organization. The tools used to build an effective web application for virtual organization to provide virtual environment to the customers to do the transaction activities online include PHP, MySQL and Apache. HTML is used for displaying forms and tables and JavaScript is used for verification in client side. Finally, connecting it to 2Checkout.com company as a third party to per

The production companies in the Iraqi industry environment facing many of the problems related to the management of inventory and control In particular in determining the quantities inventory that should be hold it. Because these companies  adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventory.

       This research aims to identify the economic quantity of production and purchase for the Pepsi can 330ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs ass