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 recommendations have been reached, the most important of which is that the application of the international auditing standard (3402) by the service organization leads to strengthening audit procedures, that relying on the reasonable assurance process for the purpose of reducing risks to an acceptable level and enhancing confidence among the beneficiaries.
The printing designer's creative thinking is a deliberate mental process based on specific skills that stimulate the motivation of the student to learn and call for new information for the investigation and research to discover the problems and attitudes and through reformulating the experience in new patterns depending on the active imagination and the flexible scientific thinking through providing the largest number possible of various unfamiliar printing design models, and testing their suitability and then readjusting the results with the availability of suitable educational, learning and academic atmosphere.
The designer's creative thinking depends on main skills. Fluency skill is to put t
... Show MoreThis research deals with study and analyze the industrial buyer behavior and identified its objectives by determine the nature of selection the members of the purchases committees and determine the role of the purchases committees to provide requirements of the educational and scientific process and knowledge Impact of the factors ( environmental , organizational , social , and individual ) and positions of the purchase in the behavior of the members of the purchases committees and starts the importance of research in it helps university administrations in the correct choice for the members of the purchases committees and gives a picture of professional conduct professional who is supposed to b
... Show MoreInfection with cryptosporidiosis endangers the lives of many people with immunodeficiency, especially HIV patients. Nitazoxanide is one of the main therapeutic drugs used to treat cryptosporidiosis. However, it is poorly soluble in water, which restricts its usefulness and efficacy in immunocompromised patients. Surfactants have an amphiphilic character which indicates their ability to improve the water solubility of the hydrophobic drugs. Our research concerns the synthesis of new cationic Gemini surfactants that have the ability to improve the solubility of the drug Nanazoxide. So, we synthesized cationic Gemini surfactants. N1,N1,N3,N3-tetramethyl-N1,N3-bis(2-octadecanamidoethyl)propane-1,3-diaminium bromide (CGSPS18) and 2,2‘-(etha
... Show MoreThe study aims to identify the effect of training with weight added to different parts of the body in improving the biomechanical variables of the last step and upgrading the high jump for young people, the research was applied to one of the elite high jumpers for young people, and video imaging and kinetic analysis were conducted to extract the variables under study, and then the jumper underwent For the proposed exercises by 3 training units per week for a period of (8) weeks, in which emphasis was placed on improving the rotational forces (moments) of these parts, and then the post-tests were conducted, and the researcher concluded that the exercises applied and the added weights for all parts of the body (leg, thigh, trunk, and arms) le
... Show MoreThe research aims to enrich the subject of marketing deception, which is still in the concept stage at the level of the research sample and to allow future researchers to contribute to addressing the concept of marketing deception and linking it with other variables. The research problem is that is there a correlation between marketing deception and organizational reputation in Baghdad assets. What is the reflection of marketing deception on the organizational reputation in the assets of Baghdad? The research is concerned with shedding light on the reputation of the organization in terms of frequency of purchase, place of purchase, brand loyalty, and knowing the impact of marketing deception on these fact
... Show MoreThe current research aims to verify the role of strategic intelligence as an explanatory variable in organizational success as a respondent variable in the colleges of the University of Fallujah, the research community. (Dean, Associate Dean, Section Head, Division Officer, Unit Officer), The researcher used the questionnaire as the main tool to collect data that included (50) items, in addition to using personal interviews and field observations as aids in data collection. The researcher relied on statistical programs (SPSS V.25; Excel V (16) In the treatment and analysis of data through the use of the most appropriate statistical methods (arithmetic mean, standard deviation, difference coefficient, determinatio
... Show MoreCorruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life, whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.
This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str
... Show MoreThe calculation of the charge on an isolated dust grain immersed in plasma with different grain sizes is a challenging one, especially under moderately high plasma temperature when secondary electron emission significant. The discrete charging model is used to calculate the charges of dust grain in dusty plasma. In this model, we included the effect of grain size dependence on secondary electron emission. The results show that the secondary electron emission from the glass dust grains due to energetic electron (40eV) can lead to the small grain to be slightly more positive than the large grain. Under these conditions, the smaller and larger grains would be attracted rather than repelled, which possibly lead to enhanced coagulation rates.
... Show MoreVolleyball is one of the sports that require physical and skill abilities thus many teaching models appeared to teach these abilities like group investigation model. The research aimed at identifying the effect of group investigation model on learning underarm and overhead passing in volleyball. The researchers hypothesized statistical differences between pre and posttests in learning underarm and overhead passing in volleyball as well as differences in posttests of controlling and experimental groups in learning underarm and overhead passing in volleyball. The researcher used the experimental method on (30) second year female students of physical education and sport sciences college/ university of Baghdad. Group investigation model was app
... Show MoreTwenty five vaginal swabs from outpatients' healthy women were collected from Kamal Al-Samarai Hospital, Baghdad, to isolate and identify of Lactobacillus acidophilus. Three isolates were diagnosed as L. acidophilus which represents 15% of the total number of lactic acid bacterial (LAB) isolates; other LAB types represent 65% (20 isolates).The ability of L. acidophilus to produce surlactin was detected after measuring its biological activity to inhibit the adhesion of biofilm formed by Pseudomonas aeruginosa to surfaces using test tube method. It was found that all isolates were able to produce surlactin but the activity of surlactin was varying in each isolate. Surlactin produced by isolates 1 and 13 was the most effective. Biological appl
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