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

         This is a contribution to study the situation of a dwelling of previous case of kala- azar in the endemic area (AL-Mahmodiya/ AL-Rasheed district) about 25 km south of Baghdad.  In order to assess the possible ecological causes of the incidence and the prevalence of visceral leishmaniasis, in one of the well-known foci of the disease in the central region of Iraq. It was found that the human dwelling position and ecological factors affect the infection with this disease.

     In any natural area or water body, evapotranspiration is one of the important outcomes in the water balance equation. As a significant method and depending on monthly average temperature, estimating of potential Evapotranspiration depending on Thornthwaite method was adopted in this research review. Estimate and discuss evapotranspiration by using Thornthwaite method is the main objectives of this research review with considerable details as well as compute potential evapotranspiration based on climatologically data obtained in Iraq. Temperature - evapotranspiration relationship can be estimated between those two parameters to reduce cost and time and facilitate calculation of water balance in lakes, river, and h

The UV−VIS absorption spectroscopy technique was used to study the formation of a new complex of charge transfer (CT) between bioactive organic molecules as (Nystatin) containing both a π-electrons from a conjugated system and lone-pair of electrons (amine) with Tetrachloro-1,4 benzoquinone (TCBQ) as a π-acceptor in which the transferred electron goes into its vacant anti-bonding molecular orbitals. The Tyrian purple-colored complex formed was quantitatively measured at 544 nm. This complex shows obeying Beer's law within the concentration range of (10-90) μg.ml-1The stoichiometry of the formed complex between the (Nys.) and (TCBQ) was found 1:2 as evaluated by continuous variation (Job's method) and mole ratio method The value of mola

Background: It is still difficult to give a final diagnosis in chronic myeloproliferative disorders (CMPDs) because of the overlap of the common pathological and clinical features of these disorders like bone marrow fibrosis which is considered important because it affects the normal function of the bone marrow. The collagen fibers are of different types, but in the bone marrow, the two main types are: collagen I, which is the most abundant type and collagen III (reticular) which is often associated with type I.
Objectives:To study bone marrow fibrosis (BMF) in samples of bone marrow biopsies (BMB) of chronic myeloid leukemia (CML) and other chronic myeloproliferative disorders using histochemical stains to establish the grade of fibr

In this paper, we introduce a DCT based steganographic method for gray scale images. The embedding approach is designed to reach efficient tradeoff among the three conflicting goals; maximizing the amount of hidden message, minimizing distortion between the cover image and stego-image,and maximizing the robustness of embedding. The main idea of the method is to create a safe embedding area in the middle and high frequency region of the DCT domain using a magnitude modulation technique. The magnitude modulation is applied using uniform quantization with magnitude Adder/Subtractor modules. The conducted test results indicated that the proposed method satisfy high capacity, high preservation of perceptual and statistical properties of the steg

Breast cancer was one of the most common reasons for death among the women in the world. Limited awareness of the seriousness of this disease, shortage number of specialists in hospitals and waiting the diagnostic for a long period time that might increase the probability of expansion the injury cases. Consequently, various machine learning techniques have been formulated to decrease the time taken of decision making for diagnoses the breast cancer and that might minimize the mortality rate. The proposed system consists of two phases. Firstly, data pre-processing (data cleaning, selection) of the data mining are used in the breast cancer dataset taken from the University of California, Irvine machine learning repository in this stage we

      This study has applied digital image processing on three-dimensional C.T. images to detect and diagnose kidney diseases.  Medical images of different cases of kidney diseases were compared with those of   healthy cases. Four different kidneys disorders, such as stones, tumors (cancer), cysts, and renal fibrosis were considered in additional to healthy tissues. This method helps in differentiating between the healthy and diseased kidney tissues. It can detect tumors in its very early stages, before they grow large enough to be seen by the human eye. The method used for segmentation and texture analysis was the k-means with co-occurrence matrix. The k-means separates the healthy classes and the tumor classes, and the affected