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

This research discusses the developmental role of the social worker in providing care for children at risk. The research is desicriptive in nature include both the theoretical and field aspects. The theoretical aspect focuses on the characteristics and requirements of these children and what forms and implications are exposed to them by society, what is the developmental role of the social worker in the rehabilitation of this group. As for the field aspect, the study sample took a (40) social workers who working in Aiwa institutions inside Baghdad. A questionnaire of (14) questions was used as tool to collect the needed data.

Abstract
         The role of the independent variable and human resources capabilities was the role of the adopted variable. The aim of the research is to identify the level of participation in the knowledge of the organization through human resources and the rigorous scientific investigation to develop new mechanisms of action that help To manage the organization in the implementation of its mission and achieve its main objectives that have been found for it is to encourage the work of scientific research and maintain the preservation of its continuity to increase the competencies of knowledge, technical and skill to form a future workforce qualified to work In the sectors of society.

       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf

Free Space Optics (FSO) plays a vital role in modern wireless communications due to its advantages over fiber optics and RF techniques where a transmission of huge bandwidth and access to remote places become possible. The specific aim of this research is to analyze the Bit-Error Rate (BER) for FSO communication system when the signal is sent the over medium of turbulence channel, where the fading channel is described by the Gamma-Gamma model. The signal quality is improved by using Optical Space-Time Block- Code (OSTBC) and then the BER will be reduced. Optical 2×2 Alamouti scheme required 14 dB bit energy to noise ratio (Eb/N0) at 10-5 bit error rate (BER) which gives 3.5 dB gain as compared to no diversity scheme. Th

In order to study the dynamic response of historical masonry structures, a scaled down brick masonry model constructed in civil engineering department at Baghdad University to simulate a part of a real case study, which is Alkifil historic minaret. Most of the previous researches about masonry structures try to understand the behavior of the masonry under seismic loading by experimental and numerical methods. In this paper, the masonry units (bricks) simulated in scale (S= 1/6) with the exact shape of the prototype bricks. Cementitious tile adhesive was selected to be the mortar for the modeling. The height of the model designed to be 1.5 m with a 0.5 m diameter. Detailed construction steps were presented in this paper. Experts buil

Practically, torsion is normally combined with flexure and shear actions. Even though, the behavior of reinforced concrete continuous beams under pure torsion is investigated in this study. It was performed on four RC continuous beams under pure torsion. In order to produce torsional moment on the external supports, an eccentric load was applied at various distances from the longitudinal axis of the RC beams until failure.

Variables considered in this study are absolute vertical displacement of the external supports, torsional moment’s capacity, angle of twist and first cracks occurrences. According to experimental results; when load eccentricity increased from 30cm to 60cm, the absolute vertical displacement i

The inverse problem is important method in the design of electrostatic lenses which is used in this work, with new technique by suggesting an axial electrostatic potential distribution using polynomial functions of the third order. The paraxial-ray equation is solved to obtain the trajectory of particles that satisfy the suggested potential function.In this work design of immersion electrostatic lens operated under zero magnification condition. The electrode shape of sthe electrostatic lens was the dermined from the solution of laplace equation and plotted in two deimensions . The results showed low values of spherical and chromatic aberrations , which are considered as good criteria for good desigh.

The study is devoted to both static and earthquake response analysis of retaining structures acted upon by lateral earth pressure. Two main approaches were implemented in the analysis, namely, the Mononobe-Okabe analytical method and the numerical Finite element procedure as provided in the ready software ABAQUS with explicit dynamic method. A basic case study considered in the present work is the bridge approach retaining walls as a part of AL-Jadiriya bridge intersection to obtain the effects of the backfill and the ground water on the retaining wall response including displacement of the retaining structure in addition to the behavior of the fill material. Parametric studies were carried out to evaluate the effects of several factors

The continuous increase in population has led to the development of underground structures like tunnels to be of great importance due to several reasons. One of these reasons is that tunnels do not affect the living activities on the surface, nor they interfere with the existing traffic network. More importantly, they have a less environmental impact than conventional highways and railways. This paper focuses on using numerical analysis of circular tunnels in terms of their behavior during construction and the deformations that may occur due to overburden and seismic loads imposed on them. In this study, the input data are taken from an existing Cairo metro case study; results were found for the lateral and vertical displacements, the Peak