The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

the most important purposes and uses of the test results in the educational sector. This is because the quality of tests is related to their ability to predict the learner's behavior in the future, and the accuracy of the educational and administrative decisions that are taken in light of their results. The study aimed accordingly to reveal the predictive ability of the university Grade Point Average (GPA) in the Score of the specialized test for the position of teacher in the Ministry of Education in the Sultanate of Oman. It further aimed to investigate the differences in the predictive ability according to the specialization and academic year using the descriptive approach. The sample of the study consisted of (349) s/he students enro

The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

Modern sports clubs in Baghdad are in urgent need of adopting advanced technologies to enhance the efficiency of their operational and administrative processes. Among the most prominent of these technologies is cloud computing, which offers flexible and cost effective solutions for data storage and application management. However, sports clubs in Baghdad face significant challenges in adopting this technology, manifested in technical and administrative obstacles that limit the full utilization of cloud computing capabilities. The research problem lies in identifying and analyzing these obstacles, with the aim of providing a comprehensive understanding of the challenges faced by sports clubs in Baghdad. Sports clubs deal with a huge amount o

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

LandSat Satellite ETM+ image have been analyzed to detect the different depths of regions inside the Tigris river in order to detect the regions that need to remove sedimentation in Baghdad in Iraq Country. The scene consisted of six bands (without the thermal band), It was captured in March ٢٠٠١. The variance in depth is determined by applying the rationing technique on the bands ٣ and ٥. GIS ٩. ١ program is used to apply the rationing technique and determined the results.

 Psychological aspects are a major influence and motivation factor in many cinematic and television works such as television series. There are many films that dealt with psychological issues through the personality affected by psychological projections and complexes that lead towards abnormal behavior and actions in most cases, so the researchers chose the title and the research problem was raised through the following question: What is the mechanism that fulfills a psychological role in the narrative film? The objectives of the research were to reveal the mechanism used to instill psychological contents in the feature film? As for the limits of the research, it was an intentional sample, and the researchers adopted the descriptive anal

Abstract:

Most of the studies on this subject, small industrial projects, by researchers and scholars in the economic field show the great and increasing importance of doing this kind of projects, the extent of which can be determined by the contribution of these projects to indicators and macroeconomic and sectorial variables. So this research aims to show the extent of the economic contribution of projects in selected international experiences and in the Iraqi economy. As international experiences have provided the opportunity for the progress and growth of small projects in their economies, which led to an increase in the contribution of these projects in the recruitment of economically active manpower, in added

Many approaches of different complexity already exist to edge detection in
color images. Nevertheless, the question remains of how different are the results
when employing computational costly techniques instead of simple ones. This
paper presents a comparative study on two approaches to color edge detection to
reduce noise in image. The approaches are based on the Sobel operator and the
Laplace operator. Furthermore, an efficient algorithm for implementing the two
operators is presented. The operators have been applied to real images. The results
are presented in this paper. It is shown that the quality of the results increases by
using second derivative operator (Laplace operator). And noise reduced in a good