Abstract

The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the

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

Abstract

The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of  the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead t

Employing the social personalities (celebrities) in all fields (artistic, sports, media, etc.) is an important media and visual communication means of identification for the companies and institutions in order to convey the advertising idea in accordance with the creative, aesthetic and functional principles aimed at promoting products and gaining the symbolic value for the company. This study investigates the employment of social personalities in the commercial advertising design in order to pinpoint the importance of employing celebrities and their representation in the advertisement to convey the meaning that signifies the advertisement goal. Thus the question of the study is: "What are the mechanisms of employing celebrities in the d

GFRP was employed in constructions as an alternative to steel, which has many advantages like lightweight, large tensile strength and resist corrosion. Existing researches are insufficient in studying the influence of hybrid reinforced concrete composite columns encased by GFRP I-section (RCCCEG) and I-section steel (RCCCES). In this study twenty one (RC) specimens of a cross-section of 130 mm × 160 mm, with different length (long 1600 mm and short 750 mm) were encased by using I-section (steel and GFRP) and tested under various loading (concentric, eccentric and flexural loads). The test was focused on the influence of many parameters; load-carrying capacity, mode of failure, deformation and drawing an interaction diagram (N-

: In modern optical communication system, noise rejection multiple access interference (MAI) must be rejected in dense access network (DAN). This paper will study the dual optical band pass and notch filters. They will be extracted with tunable FWHM using 10cm (PMF) with different cladding diameters formed with etching 125μm PMF after immersing it with 40% of hydrofluoric acid (HF). This fiber acts as assessing fiber to perform Sagnac interferometer with splicing regions that placed 12cm (SMF) for performing hybrid Sagnac interferometer that consists of Mach-Zehnder instead of Sagnac loop which is illuminated by using laser source with centroid wavelength of 1546.7nm and FWHM of 286 pm or 9 ns in the time domain. . Firs

Spin coating technique used to prepare ZnPc, CdS and ZnPc/CdS blend thin films, these films annealed at 423K for 1h, 2h and 3h. Optical behavior of these films were examined using UV-Vis. and PL. The absorption spectrum of ZnPc shows a decreasing in absorption with the increase of annealing time while CdS spectrum give a clearly absorption peak at~510 nm. Energy gap of ZnPc increases from 1.41 to 1.52 eV by increasing the annealing time. E_g of CdS decrease by increasing annealing time, from 2.3 eV to 2.2 eV. The intensities of the peaks obtained from PL spectra were strongly dependent on annealing time and confirmed the results obtained from UV-Vis. D.C. conductivity measurement showed that all the thin films have two differen

Forecasting has become common process and reality. Since man has found multiple forms of simple predictive predictions, fruitful predictive results have emerged, such as weather forecasting or trading on stock exchange. The research was organized by defining the problem, which was manifested by the question:
(What is the prediction in global logo design methods?)
The aim of the research: (revealing design prediction in the methods of global logos). The theoretical framework was: (the concept of prediction in the design of global logos), (methods of global logos), (types of prediction) and then were attached to indicators, results and conclusions, including:
- The color value of international logos came with human needs: a

Simplification of new fashion design methods