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

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

Advertisement is one of the Media most efficient persuasive communicative activities designed to marketing different ideas and products with the aim of influencing consumers' perception of goods and services. The present study sheds light on the most prominent rhetorical devices that constitute the persuasive structure of the Hebrew advertisements published in various media outlet. The study is conducted by means of analyzing the linguistic structure of the advertising texts and according to the analytic and descriptive approach to know the characteristics and the functions of the oratorical devices used in the advertising industry. The research elucidates that most of the advertisements are written in slang language, and this is due to th

Abstract
This study was conducted by using soil map of LD7 project to interpret the
distribution and shapes of map units by using the index of compaction as an
index of map unit shape explanation. Where there were wide and varied
ranges of compaction index of map units, where the maximum value was
0.892 for MF9 map unit and the lower value was 0.010 for same map unit.
MF9 has wide range appearance of index of compaction after those indices
were statistically analyzed by using cluster analysis to group the similar
ranges together to ease using their values, so the unit MF9 was considered as
key map unit that appears in the soils of LD7 project which may be used to
expect another map units existence in area of

The research in Islamic history is considered a title for the glory of the nation and a mirror for the intellectual and mental maturity of the men of the Islamic state who played an important role in saving humanity from darkness to light and from ignorance to knowledge and to show their position in building the Islamic state, and to highlight the importance of their conquests of neighboring cities and the expansion of Islam, and for this reason they appear The importance of writing on the topic (The Battle of Dumat al-Jandal and its impact on the era of the Prophethood and the Rightly Guided Caliphate). The reason for choosing this topic was to show the status of Dumat al-Jandal and its importance in the Islamic state and its great role

Purpose: To contribute to the development of an appropriate program for the management of medical waste based on clear-cut principles in order to reach the overall goal of improving the public health and environment of the population in our country.

Design / Approach / Introduction: The research is based on the analytical descriptive approach as a method of study in the field of data collection using a check list and analysis of the data through the use of some statistical treatments.

 Results: The need is to establish a medical waste management in hospitals and follow international standards in all stages of waste management from sorting, collection, transportation and treat

Background: Temporomandibular joint disorders refer to a group of heterogeneous pain and dysfunction conditions involving the masticatory system, reducing life quality of the sufferers. Arthrocentesis is simple and less invasive surgical procedure for the treatment of internal derangement than arthroscopy and better than other conservative procedures such as drugs, occlusal appliances and physiotherapy. The aim of the study was to evaluate the effect of arthrocentesis with injection of hyaluronic acid in the treatment of internal derangement of temporomandibular joint for the restoration of its function, reducing pain and preventing further deterioration of the temporomandibular joint dysfunction. Materials and methods: This study was perfo

The research is exposed to an important issue, related to communication obstacles that prevent the media message contained in cultural topics published in local newspapers to reach the hands of the readers; or related to lack of awareness of aspects of that media message, Because it contains immersed vocabulary in elitism where, sometime, the average reader of the newspaper of medium-sized educated, and even the academic reader are unable to decode it and understand its significance.

After determining the problem of the study and the tools that the researcher wants to use to accomplish his research, a sample of students of college of Arts at the University of Baghdad was selected. As they are clo

The aim of the research is to identify the problems of teaching computer material concerning fourth grade students’ point of view in the computer department in the College of Education for Women by identifying the statistically significant differences between the answers of female students to problems in the field of school administration and in the field of teaching computer subject included the sample of research On (39) of (50) students and (78%) From the fourth grade students in the department of computer who had achieved the theoretical part in the first semester and the assembly application in the second semester in the schools of Baghdad city for the aca

We have provided in this research model multi assignment  with  fuzzy function goal has been to build programming model is correct Integer Programming fogging  after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.

The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment  has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the