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

The aim of the study was to study the implications of the strategic direction on organizational performance. The research was carried out in the Iraqi Ministry of Defense / Inspector General's Office for the purpose of identifying the nature of the relationship and the impact between the two variables. A sample of 60 people managers, department managers and directorates was targeted.

The researcher tried to test hypotheses in the first chapter, which was devoted to the methodology of research and previous studies and found the following: (1) validity of the first hypothesis of the existence of a relationship of positive significance of the strategic direction in its sub-dimensions with organizational perf

تعد الحروب أحد أخطر التهديدات في النظام العالمي; فهي تعد خرقا للقوانين والاعراف الدولية، والمبادئ الإنسانية، و من هنا تأتي دراسة أهمية موضوعنا الموسوم بـ (الاحتمالات المستقبلية للحرب الروسية – الأوكرانية و مدى انعكاسها على أمن دول شرق أوربا بعد العام 2022 ،)اذ يرتكز هذا البحث على دراسة واستعراض الاحتمالات المستقبلية )السيناريوهات) للحرب الروسية – الأوكرانية، والتي شنت من الحكومة الروسية بقيادة الرئيس الروس

Directional Compact Geographic Forwarding (DCGF) routing protocol promises a minimal overhead generation by utilizing a smart antenna and Quality of Service (QoS) aware aggregation. However, DCGF was tested only in the attack-free scenario without involving the security elements. Therefore, an investigation was conducted to examine the routing protocol algorithm whether it is secure against attack-based networks in the presence of Denial-of-Service (DoS) attack. This analysis on DoS attack was carried out using a single optimal attacker, A1, to investigate the impact of DoS attack on DCGF in a communication link. The study showed that DCGF does not perform efficiently in terms of packet delivery ratio and energy consumption even on a sin

The cancer is one of the biggest health problems that facing the world . And  the bladder cancer has a special place among the most spread cancers in Arab countries specially in Iraq and Egypt⁽²⁾ . It is one of the diseases which can be treated and cured if it is diagnosed early . This research is aimed at studying the assistant factors that diagnose bladder cancer such as (patient's age , gender , and other major complains of hematuria , burning or pain during urination and micturition disorders) and then determine which factors are the most effective in the possibility of diagnosing this disease by using the statistical model (logistic regression model) and depending on a random sample of (128) patients . After

This paper presents the effect of relativistic and ponderomotive nonlinearity on cross-focusing of two intense laser beams in a collisionless and unmagnetized plasma. It should be noted here that while considering the self-focusing due to relativistic electron mass variation, the electron ponderomotive density depression in the channel may also be important. Therefore/these two nonlinearties may simultaneously affect the self-focusing process. These nonlinearities depend not only on the intensity of one laser but also on the second laser. Therefore, one laser beam affects the dynamics of the second beam and hence the process of cross-focusing takes place. The electric field amplitude of the excited electron plasma wave (EPW) has been cal

Objective(s): To assess the adequacy of mediation program on medical attendants practice toward care of kids with diabetic's ketoacidosis. Methodology: A quasi-experimental design that applied at teaching hospitals for pediatric in AL Ramadi city to establish the Effectiveness of Intervention Program on Nurses` Practices about Care of Children with Diabetic Ketoacidosis from 3th of March 2022 till 20 of March 2023. Non-probability (purposive) sample of (50), likewise was alienated into the study (experimental) group. The study group included (50) nurses non-randomly selected from AL-Ramadi Teaching Hospital.

A preliminary study has conducted in AL-Ramadi Teaching Hospital The whole number of nurse

Spray pyrolysis technique (SPT) is employed to synthesize cadmium oxide nanostructure with 3% and 5% Cobalt concentrations. Films are deposited on a glass substrate at 350 ᵒC with 150 nm thickness. The XRD analysis revealed a polycrystalline nature with cubic structure and (111) preferred orientation. Structural parameters represent lattice spacing, crystallite size, lattice parameter and dislocation density. Homogeneous surfaces and regular distribution of atoms were showed by atomic force microscope (AFM) with 1.03 nm average roughness and 1.22 nm root mean square roughness. Optical properties illustrated a high transmittance more than 85% in the range of visible spectrum and decreased with Co concentration increasing. The absorption

This work studies with produce of light fuel fractions of gasoline, kerosene and gas oil from treatment of residual matter that will be obtained from the solvent extraction process as by product from refined lubricate to improve oil viscosity index in any petroleum refinery. The percentage of this byproduct is approximately 10% according to all feed (crude oil) in the petroleum refinery process. The objective of this research is to study the effect of the residence time parameter on the thermal cracking process of the byproduct feed at a constant temperature, (400 °C). The first step of this treatment is the thermal cracking of this byproduct material by a constructed batch reactor occupied with control device at a selective range of re

Corpus linguistics is a methodology in studying language through corpus-based research. It differs from a traditional approach in studying a language (prescriptive approach) in its insistence on the systematic study of authentic examples of language in use (descriptive approach).A “corpus” is a large body of machine-readable structurally collected naturally occurring linguistic data, either written texts or a transcription of recorded speech, which can be used as a starting-point of linguistic description or as a means of verifying hypotheses about a language.  In the past decade, interest has grown tremendously in the use of language corpora for language education. The ways in which corpora have been employed in language pedago