The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

     In this work an approach has been developed to investigate the influence of surface roughness on thermohydrodynamic performance in aligned and misaligned journal bearings by considering an average flow model and deriving the shear flow factor for various roughness configurations, similar to the pressure flow factor. An average Reynolds equation for rough surfaces is defined in term of pressure and shear flow factors, which can be obtained by numerical flow simulation, though the use of measured or numerically generated rough surfaces. Reynolds, heat conduction and energy equations are solved simultaneously by using a suitable numerical technique (Finite Difference Method) to obtain the pressure and temperature di

Objective: The study aims to determine the effect of Toxoplasma gondii infection on the
genetic sequence of breast cancer patients in the Medical City Hospital – Tumor Unit /
Iraq-Baghdad.
Methodology: A study was carried out in the City of Medicine / Oncology Unit / Baghdad,
during the period 1st June 2016 to 15
th March 2017. Forty samples of tissue and serum
were collected from patients who complaining from Breast cancer and infected with
Toxoplasmosis. Forty sera samples were taken from patients complaining from parasitic
infection only; without breast cancer as control group. Data is analyzed by using of
descriptive and inferential data analysis methods.
Results: The results show that there is an effe

This paper studies the effects of stiffeners on shear lag in steel box girders with stiffened flanges. A three-dimensional linear finite element analysis using STAAD.Pro V8i program has been employed to evaluate and determine the actual top flange stress distribution and effective width in steel box girders. The steel plates of the flanges and webs have been modeled by four-node isoparametric shell elements, while the stiffeners have been modeled as beam elements. Different numbers (4, 8, and 15) for the steel stiffeners have been used in this study to establish their effects on the shear lag and longitudinal stresses in the flange. Using stiffeners reduced the magnitude of the top flange longitudinal stresses about 40%, but did

This research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the

                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

Electrochemical Grinding (ECG) process is a mechanically assisted electrochemical process for material processing. The process is able to successfully machine electrically conducting harder materials at faster rate with improved surface finish and dimensional control. This research studies the effect of applied current, electrolyte concentration, spindle speed and the gap between workpiece and tool on hardness and material removal rate during electrochemical grinding for stainless steel 316. The characteristic features of the electrochemical grinding process are explored through Taguchi-design-based experimental studies. The better hardness can be obtained at 10 A of the current, 150 g/l of the electrolyte concentration, 0.3 mm of gap an

The influence of sensing element length of no-core fiber strain sensor has been studied and experimentally demonstrated, four different lengths of 125 μm diameter no-core fiber is fused between two standard single-mode fibers and bi-directionally strained, the highest obtained sensitivity was around 16.37 pm με -1 which was exhibited in the shortest no-core fiber segment, to the best of our knowledge this is the first study of the influence of no-core fiber strain sensors length on sensor sensitivity. The proposed sensor can be used in many opto-mechanical applications such as, structural health monitoring, aerospace vehicles and airplane components monitoring.

Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if  for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph K_n, Complete bipartite graph K_m,n and Complete tripartite graph K_l,m,n. It has also been studied how the lucky number changes whi

Abstract

Magnetic abrasive finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. This paper study the effect of the magnetic abrasive finishing system on the material removal rate (MRR) and surface roughness (Ra) in terms of magnetic abrasive finishing system for eight of input parameters, and three levels according to Taguchi array (L27) and using the regression model to analysis the output (results). These parameters are the (Poles geometry angle, Gap between the two magnetic poles, Grain size powder, Doze of the ferromagnetic abrasive powder, DC current, Workpiece velocity, Magnetic poles velocity, and Finishi