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

Energy is one of the components of the national security of countries and is of particular importance to the industrialized countries, including Germany. Energy policy includes many areas and has an impact on various sectors such as the environment, climate, agriculture and others. During the past few years, Germany has witnessed many transformations, the most important of which is the energy transition towards renewable energy, and it was strengthened in the strategy that was It was developed in 2010, which aims to achieve a long-term energy transformation, and sales of the German energy technology sector have evolved from 2010 to 2020, and this issue is related on the other hand to the concept of energy security and because of its strateg

         A theoretical calculations of the rate constant of electron transfer (ET) in a dye – semiconductor system with variety solvent are applied on system contains safranineT dye with TiO₂ in many solvents like water, 1-propanol, Formamide, Acetonitrile and Ethanol.

    A matlap program has been written to evaluate many parameters such that, the solvent reorganization energy, effective free energy, activation free energy, coupling matrix element and the rate constant of electron transfer.

    The results of the rate constant of electron transfer calculated theoretically are in a good agreement with experimental and theoretical value

Each sport has its own energy requirements that differ from the energy requirements of other sports, and a different method is used in each of them, so the trainer must first rely on the principle of privacy in training first, that is, privacy according to the working energy system, that is, he defines the controlling energy system In that event, and how the muscles use the available energy to perform according to the energy production systems. As we find the serving skill is the first volleyball skill with which the team starts the match in order to be able to gain points directly, through knowledge it turns out that there is a weakness in the skill performance, especially the skill of serving and being The key to victory for volle

In this study, the concentrations of uranium for four species of plants; Spinacia, Brassica Oleracea, BEASSICA Oleracea Var Capitata and Beta Vulgaris were measured in addition to the measurement of uranium concentrations in the selected soil by calculating the number of significant traces of alpha in CR-39. The 2.455 Bq/kg in Spinacia plant were the highest concentration while the lowest concentration of uranium were 1.91 Bq/kg in BEASSICA Oleracea Var Capitata plant. As for the transfer factor, the highest value 0.416 were found in Spinacia plant and the lowest value 0.323 were found in BEASSICA Oleracea Var Capitata plant. The uranium in the models studied in it did not exceed the international limit, according to the International Atomi

The aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the

Charge multipole Coulomb scattering form factors in ⁴⁸Ca nucleus have been reproduced utilizing the theory of nuclear shell. The efficient two-body nuclear potential fpbm is considered to construct the-spin orbit term LS vectors with Harmonic Oscillator HO potential as a wave function of single particle in Fp shell. Discarded spaces ( core + higher configuration) are taken into account through the Core polarization effect by model space with accurate two-body potential of Gogny to  interact the LS operating particles with the discarded space pair ( particle-hole) with energy of excitation equal to 2ћω. Gogny interaction has been selected as it had succeeded in nuclear shell theory. The computed results were compared with th

     The nuclear ground-state structure of some Nickel (^58-66Ni) isotopes has been investigated within the framework of the mean field approach using the self-consist Hartree-Fock calculations (HF) including the effective interactions of Skyrme. The Skyrme parameterizations SKM, SKM*, SI, SIII, SKO, SKE, SLY4, SKxs15, SKxs20 and SKxs25 have been utilized with HF method to study the nuclear ground state charge, mass, neutron and proton densities with the corresponding root mean square radii, charge form factors, binding energies and neutron skin thickness. The deduced results led to specifying one set or more of Skyrme parameterizations that used to achieve the best agreement with the available experimental

لا يزال المهتمون بلعبة كرة السلة يبحثون عن إيجاد الوسائل الأكثر أهمية وصولاً إلى ما تطمح إليه الدول لتحقيق افضل المستويات في نواحي اللعبة كافة من خلال التغلب على المعوقات التي تحول دون تقدمها إلى الأمام بالدراسة والبحث. ومن هذا المنطلق انصب البحث في ضرورة معالجة القصور الناتج عن عدم وجود المستويات المعيارية ذات العلاقة باختبارات قدرات اللاعبين وعلى وفق مراكز اللعب ولا سيما المهارية الهجومية، ومما شكل ذلك ضع