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 importance of the research lies in knowing the effect of the exercises of the reciprocal method in developing some physical abilities in learning the performance of the players for the effectiveness of the long jump in an economical manner in terms of time and effort and knowing their positive impact and the extent of their impact in creating the required learning for students, and the research aims to prepare reciprocal style exercises in developing some abilities The researchers used the experimental method in the pre and post test for the experimental and control groups to suit the nature of the research, and the research community was identified for the long jump players, the Specialized School for Talent Care in the 2022 sports sea

Iraqi conventional gasoline characterized by its low octane number not exceed 82 and high lead and sulfur content. In this paper tri-component or ternary, blends of gasoline, ethanol, and methanol presented as an alternative fuel for Iraqi conventional gasoline. The study conducted by using GEM blend that equals E85 blend in octane rating. The used GEM selected from Turner, 2010 collection. G37 E20 M43 (37% gasoline + 20% ethanol+ 43% methanol) was chosen as GEM in present study. This blend used in multi-cylinder Mercedes engine, and the engine performance, and emitted emissions compared with that produced by a gasoline engine.

The results show that this blend can formulate with available Iraqi pro

The Cu2SiO3 composite has been prepared from the binary compounds (Cu2O, and SiO2) with high purity by solid state reaction. The Cu2SiO3 thin films were deposited at room temperature on glass and Si substrates with thickness 400 nm by pulsed laser deposition method. X-ray analysis showed that the powder of Cu2SiO3 has a polycrystalline structure with monoclinic phase and preferred orientation along (111) direction at 2θ around 38.670o which related to CuO phase. While as deposited and annealed Cu2SiO3 films have amorphous structure. The morphological study revealed that the grains have granular and elliptical shape, with average diameter of 163.63 nm. The electrical properties which represent Hall effect were investigated. Hall coeffici

The Effect of Chicken Eggshell Extract on Microhardness of Artificially Induced Dental Erosion in Permanent Teeth (In Vitro Study), Shatha A Abbas*, Alhan A Qasim

Background: Polymethyl methacrylate (PMMA) is used in denture fabrication and considered as the most reliable material for the construction of removable prosthodontic appliances. The material is far from ideal in fulfilling the mechanical requirements and the effect of autoclave processing has not been fully determined. The purpose of this study was to evaluate the effect of addition of salinized (ZrO2) Nano fillers in percentages 3%, 5% and 7% by weight on some properties of heat cured acrylic processed the by autoclave and compare it with 0% (control) group . Materials and methods: The silanized(ZrO2) Nano-particles was added to PMMA powder by weight in three different percentages 3%, 5% and 7%, mixed by probe ultra-sonication machine.

Focusing on the negative role of default risk on banks, as it is one of the most important risks facing banks, which are difficult to determine accurately, and its reflection on the indicators of profitability of cash flows. The increasing competition between banks led to an increase in the credit facilities granted by banks, and was accompanied by an increase in exposure to the risks of default, which led to an impact on the level of performance of banks in terms of achieving the required return according to the levels of high competition. Therefore, the problem of this study focused on the extent to which the risk indicators of default affect the profitability indicators of the cash flows of the banks research sample in the profit

Background: Fluoridated acrylic resin material can present more stable properties when compared with conventional one.The most widely used fluoride –containing substance added to dental resin materials is sodium fluoride (Naf). This study evaluated the effect of Naf in different concentration to the acrylic resin denture base material and its effect on tensile strength ,modules of elasticity with long –term water immersion (after 4 months immersion in de-ionized water) Materials and methods: Eighty specimens from dumbbells shaped metal pattern for tensile strength test were preparedaccording to ISO 527: 1993 plastic –Determination tensile properties ,in dimensions(60mm, 12mm, 3 ± 0.2mm) length, width and depth respec

This research involves study effect of chloride ions in concentration range (0.01 – 0.50 mol.dm^-3) on the corrosion behavior of Al-Zn alloy in basic media of 1x10^-3 mol.dm^-3 NaOH at pH=11 and four different temperatures in the range (298-313 K). Cathodic and anodic Tafel slopes (b_c &b_a) and transfer coefficients (α_c & α_a) were calculated and the results interprets according to the variation of the rate – determining steps. The results also indicate that the chloride ions are bonded chemically in the interface as an initial step of formation of different mixed oxohydroxy – and chloro complexes. Polarization resistance (R_p) is calculates