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

Purpose: To use the L25 Taguchi orthogonal array for optimizing the three main solvothermal parameters that affect the synthesis of metal-organic frameworks-5 (MOF-5). Methods: The L25 Taguchi methodology was used to study various parameters that affect the degree of crystallinity (DOC) of MOF-5. The parameters comprised temperature of synthesis, duration of synthesis, and ratio of the solvent, N,N-dimethyl formamide (DMF) to reactants. For each parameter, the volume of DMF was varied while keeping the weight of reactants constant. The weights of 1,4-benzodicarboxylate (BDC) and Zn(NO3)2.6H2O used were 0.390 g and 2.166 g, respectively. For each parameter investigated, five different levels were used. The MOF-5 samples were synthesi

SnS has been widely used in photoelectric devices due to its special band gap of 1.2-1.5 eV. Here, we reported on the fabrication of SnS nanosheets and the effect of synthesis condition together with heat treatment on its physical properties. The obtained band gap of the SnS nanosheets is in the rage of 1.37-1.41 eV. It was found that the photo-current density of a thin film comprised of SnS nanosheets could be enhanced significantly by annealing treatment. The maximum photo-current density of the stack structure of FTO/SnS/CdS/Pt was high as 389.5 mu A cm(-2), rendering its potential application in high efficiency solar hydrogen production.

In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected ti

     The radio drama is considered to be one of the arts that is discovered after a long period of theater's discovery. Initially , it was the broad framework of the theater's work when radio was broadcasting the shows on the huge theaters. This beginning encouraged many of the radio specialists to correlate plays with radio and make a novice and distinctive type of art. Thus, radio drama made its first step including the following   ( plays, short and long series drama as well as other types of radio arts). Because of the above mentioned , the researcher is stimulating  to study directing techniques to process the radio drama script ( Khata'a play as a sample).

The first chapter deals with the

In this work, results of a mathematical analysis of the role of workpiece preheating in laser keyhole welding were presented. This analysis considered the steady-state welding as well as certain range of boundary conditions over which preheating effect would be indicated. This work is an attempt to interpret the role of preheating to increase welding depth and perform keyhole welding with high quality using physical and thermal properties of steel alloys.

The estimation of recharge to ground water is the important basics to improve the use of ground water with other available resources, and to save ground water resource from depletion, especially when using large quantity of ground water during a long time such as for agricultural purposes. Al-Wand River Basin in Iraq suffers from water shortage of its requirement of Blajo–Al-Wand Project, and to cover this shortage, the ground water plays a good role to overcome this problem. In this study, three methods were used to estimate the recharge and ground water storage for Al-Wand Basin, these methods are: Water Table Fluctuation (WTF), Water Balance of Climatic for Basin, and Water Table Balance for Basin. The results showe