Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

 A problem of solid waste became in the present day common global problem among all countries, whether developing or developed countries, and can say that no country in the world today is immuning from this dilemma which must find appropriate solutions. The problem has reached a stage that can not ignore or delay, but has became a daily problem occupies the minds of ecologists, economists and politicians took occupies center front in the lists of  priorities for the countries in terms of finding solutions to the rapid scientific and radical them. and that transport costs constitute an important component of total costs borne by the municipal districts in the process of disposal of solid waste, so any improvement in the

The esterification of oleic acid with 2-ethylhexanol in presence of sulfuric acid  as homogeneous catalyst was investigated in this work to produce 2-ethylhexyl oleate (biodiesel) by using semi batch reactive distillation. The effect of reaction temperature (100 to 130°C), 2-ethylhexanol:oleic acid molar ratio (1:1 to 1:3) and catalysts concentration (0.2 to 1wt%) were studied. Higher conversion of 97% was achieved with operating conditions of reaction temperature of 130°C, molar ratio of free fatty acid to alcohol of 1:2 and catalyst concentration of 1wt%. A simulation was adopted from basic principles of the reactive distillation using MATLAB to describe the process. Good agreement was achieved.

t-Self-Compacting Concrete (SCC) reduces environmental noise and has more workability. This research presents an investigation of the behavior of SCC under mechanical loading (impact loading). Two types of cement have been used to produce SCC mixtures, Ordinary Portland Cement (OPC) and Portland Limestone Cement (PLC), which reduces the emission of carbon dioxide during the manufacturing process. The mixes were reinforced with Carbon Fiber Reinforced Polymer (CFRP) which is usually used to improve the seismic performance of masonry walls, to replace lost steel reinforcements, or to increase column strength and ductility. Workability tests were carried out for fresh SCC. Prepared concrete slabs of 500×500×50mm were tested for lo

In this work, two different laser dye solutions were used to host highly-pure silicon nitride nanoparticles as scattering centers to fabricate random gain media. The laser dye was dissolved in three different solvents (ethanol, methanol and acetone) and the final results were obtained for methanol only. The silicon nitride nanoparticles were synthesized by dc reactive magnetron sputtering technique with average particle size of 35 nm. The random gain medium was made as a solid rod with high spectral efficiency and low production cost. Optical emission with narrow linewidth was detected at 532-534 nm as 9 mg of silicon nitride nanoparticles were added to the 10 -5 M dye solution. The FWHM of 0.3 and 3.52 nm was determined for Rhodamine B and

Objectives: To determine Smartphone addiction among primary school students and its impacts. The samples of the study were240primary school students in derived from stratified random sampling. The questionnaire was used to collect the data. The data were then an- analyzed using correlation statistics. It also caused a negative impact on demic performance of the primary school students.
Methodology: A cross- sectional study in assessment approach in applied in order to achieve the earlier stated objectives. The study was initiated from October 1st, 2019 to April 30th, 2020. Simple random sampling (probability) sample of (240) Pupils study In primary school at Al-Rusafa first directorate schools in Baghdad City.
Results: The study re