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

Studied the effect of foliar fertilizers Alaongrin results showed that spraying fertilizer Alaongrin and Fertilizers and Ministry of Agriculture and rack licorice extract every three weeks after thirty days from planting seedlings

The research focused on (balanced performance and structural mechanisms in industrial product design systems) by focusing on product development in a manner that is able to meet the human requirements through the effect of smart technology on the systems of product designs and its effectiveness in achieving the design and functional variables that have an effective effect in User and industrial products, correspond to the requirements of the user life at the level of daily interaction. The first chapter ensures the problem of research is the following question: What are the mechanisms to achieve balanced performance in some systems design to fit with the variables B N User and industrial products? The objective of the research was to ide

‘Ode to a Nightingale’(1819) is a typical poem of a Romantic poet like John Keats, but
‘The Nightingale’(1798) is an uncharacteristic poem of a Romantic poet like Coleridge.
The paper proposes a comparison between Coleridge’s ‘The Nightingale’ and Keats’
‘Ode to a Nightingale’.Coleridge’s poem diverges from the Romantic norm; it carries some
characteristics new to Romantic poetry like the realistic and objective portrayals of nature and
the nightingale, while Keats’ poem adhere to the characteristics of Romantic poetry; it
portrays nature and the nightingale subjectively and unrealistically. Coleridge’s poem is very
much influenced by the scientific approaches to environment, and natural his

يلعب القطاع الصناعي التحويلي في أي قطر دوراً هاماً في تحقيق التنمية الصناعية، اذ تتحد تاثيراته فيها على طبيعة الدور المرسوم له وعلى مدى فاعلية هذا القطاع الحيوي الذي يعد اتجاه نحو التعاظم المضطرد لمستويات الانتاجية " Levels of productivity"والتنويع الانتاجي والتدفق المستمر للتجديد التكنولوجي من اهم دلائله.

ويعد مؤشر الانتاجية بصفة عامة وانتاجيتي العمل وراس المال بصفة خاصة من الم

In recent years, the means of communication have achieved a great generality that made them occupy, in a short time, the first ranks among the most widely used social networks in the world, due to the many services and advantages offered by this network to its users. It has led to a leap in the field of visual communication, especially since it relies mainly on the image Its dimensions make it a means of communication and transfer of ideas and meanings between the peoples of the world, and it also allows the inclusion of digital advertising content using multimedia with a degree of professionalism in other social networks, which allowed the various segments of society the opportunity to invest this network in their businesses of differen

Prepositions have a key function, which is to associate parts of a sentence, called letters In addition, it adds the meanings of the verbs to the names, ie reached by them, and called by the coffin characters Qualities..

          I chose to search for the meaning of the preposition "from" in Surat Maryam to know its meanings in terms of originality and expansion, so the title of the research (the meanings of preposition "from" in terms of originality and expansion in Surat Maryam model(

Multilevel models are among the most important models widely used in the application and analysis of data that are characterized by the fact that observations take a hierarchical form, In our research we examined the multilevel logistic regression model (intercept random and slope random model) , here the importance of the research highlights that the usual regression models calculate the total variance of the model and its inability to read variance and variations between levels ,however in the case of multi-level regression models, the calculation of  the total variance is inaccurate and therefore these models calculate the variations for each level of the model, Where the research aims to estimate the parameters of this m

The water vapor is one of the constituent elements of the rain and the superiority
of its importance in the study of climate because it is the basis on which depends all
the different aspects of condensation. The purpose of research is to analyze the time
series of the Baghdad station andan analyze these series to see whether there is a
relationship between these two variables. Obtained the data used in this research
from the National Center for Environmental Prediction for the period from 1948 to
2011. The use of statistical criteria included linear regression and Mann Kandal test
to find the link. The results of time series monthly presence decrease in rainfall and
all months except October, either the results o

The study aimed to identify the importance of time in the Faculties of Physical Education and Sports Sciences atthe University of Baghdad, as well as to identify the relationship between time management and the level of staff functionalperformance. The research population consisted of the staff members who work in the Faculties of Physical Education andSports Sciences for Girls in Al-Jadriya for the academic year 2017-2018. A random sample of 50 staff members from eachfaculty were selected, that is the total number was (100) staff members. The researchers identified the concept of timemanagement and functional performance, after that a questionnaire consisting of (39) statements and (6) parts presented to aspecialized group of experts. The