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

       This research aims to identify the impact of the reciprocal reading strategy on developing the innovative reading skills of fifth-grade secondary school students/ scientific branch. To achieve the goal of the research, an achievement test to measure the academic achievement of fifth-grade secondary school students in  Arabic language grammar was prepared,  a sample of (60) female students from the secondary school of Al- Bawaba Al-Sharkey for Girls in Baghdad were chosen for the academic year (2019-2020). For the purpose of applying the experiment, the test was applied on a pilot sample consisting of (30) students from the same research community. The researcher herself had taught the three

The aim of this research is to estimate the area unit function of productivity for the potato crop in Anbar province for the autumn season (2008 / 2009) Anbar province has been chosen as an applied model for the study due to its well known in cultivating potato crop , and the data were collected through a random sample about (10%) from the study society with a (150) farmers,  The results indicated that the double logarithmic formula was the best representative of the relationship between crop productivity and independent variables (quantity of potato tubers , quantity of herbicides stuffs, quantity of fertilizer , hours of mechanical labour

    The Atoms in Molecules (AIM) analysis for triosmium cluster, which contains trihydridede, carbon, carbonyl and 2-methylbenzothiazolide ligands, [Os₃(µ-H)₃(µ³-ɳ²-CC₇H₃(2-CH₃)NS)(CO)₈] is reported. Bonding features in this cluster has been analyzed based on QTAIM ("Quantum Theory of Atoms in Molecules") in this work. The topological indices derived from electron density of relevant interactions in triosmium compound have been studied. The major interesting point of the AIM analyses is that the core of part (Os₃H₃) reveals the absence of any critical points and bond paths connecting any pairs of O

The Accommodation industry in Iraq suffers from many problems, especially after 2003, when the Accommodation industry was exposed to many crises due to the security and political situation in Iraq, which negatively affected the administrative operations inside the industry and created many problems, the most important of which are deterioration, high costs and poor performance, so some hotel administrations sought To find alternative solutions that help in the advancement of hotels, one of the proposals is to go to technology, as technology is currently one of the most important solutions to solve large complex problems, as the world has turned to automation to solve complex problems such as increasing production, reducing costs, and rai

Automatic Programming Assessment (APA) has been gaining lots of attention among researchers mainly to support automated grading and marking of students’ programming assignments or exercises systematically. APA is commonly identified as a method that can enhance accuracy, efficiency and consistency as well as providing instant feedback on students’ programming solutions. In achieving APA, test data generation process is very important so as to perform a dynamic testing on students’ assignment. In software testing field, many researches that focus on test data generation have demonstrated the successful of adoption of Meta-Heuristic Search Techniques (MHST) so as to enhance the procedure of deriving adequate test data for efficient t

The possibility of predicting the mass transfer controlled CaCO₃ scale removal   rate has been investigated.

Experiments were carried out using chelating agents as a cleaning solution at different time and Reynolds’s number. The results of CaCO₃ scale removal or (mass transfer rate) (as it is the controlling process) are compared with proposed model of prandtl’s and Taylor particularly based on the concept of analogy among momentum and mass transfer.

Correlation for the variation of Sherwood number ( or mass transfer rate ) with Reynolds’s number have been obtained .

The reason behind choosing this topic " internal marketing (IM) of human resource management (HRM)" is to highlight the advantages of using IM in the organization framework. The problem of the research paper lies in not paying enough attention to employees genuine needs as they interact with each other in the sake of organization prosper. This research paper can be used as indictor to expose the weaknesses that the organization encounters daily. The current research paper attempts at examining the possibility of developing philosophy of internal marketing of human resources and its most practices, empowering staff, training courses, motivations and recognitions, and within departments communication, in order to reach targeted res

Heavy metal (HM) pollution has long been a significant source of environmental deterioration and a problem for the safety of food. Iraqis prefer rice over any other food, and since heavy metals have a direct impact on health, their traces in rice have drawn particular attention. Before cooking rice, it is usual in Iraq to wash and soak it. Some 55 varieties of imported and local rice were sampled from Erbil city markets in 2022 with the aim of determining the concentration of As, Cd, Cr, Ni and Pb before and after soaking. Standard procedure of acid digestions was applied on the raw and soaked samples. The solutions were analyzed using ICPE-9820 Shimadzu. The mean concentrations of As, Cd, Cr, Ni and Pb (in mg/kg) in the rice samples bef

The research aims to identify banking stress tests, which is one of the modern and important tools in managing banking risks by applying the equations of that tool to the sample. The banking sector considered one of the most vulnerable to sudden and rapid changes in an unstable economic environment, making it more vulnerable. Therefore, it is necessary to establish a special risk management section to reduce the banking risks of the banking business that negatively affect its performance.

The research concluded that there is a direct relationship between stress tests and risk management, as stress tests are an essential tool in risk management. They also considered a unified approach in managing bank risks that helps the bank to