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 major goal of this research was to use the Euler method to determine the best starting value for eccentricity. Various heights were chosen for satellites that were affected by atmospheric drag. It was explained how to turn the position and velocity components into orbital elements. Also, Euler integration method was explained. The results indicated that the drag is deviated the satellite trajectory from a keplerian orbit. As a result, the Keplerian orbital elements alter throughout time. Additionally, the current analysis showed that Euler method could only be used for low Earth orbits between (100 and 500) km and very small eccentricity (e = 0.001).

   Resveratrol is polyphenolic compound has many biochemical and biological effects on several organs. Therefore, resveratrol can be used to treat many diseases. The aim was to evaluate resveratrol safety when used in a parenteral single bolus dose. This study was conducted on 60 mice (30 males and 30 females). Each male and female mice divided into 6 groups (five mice per group). All mice groups given 1% DMSO and five different doses of resveratrol (5, 2.5, 1.25, 0.625, 0.312) gm/kg intraperitonially given to five groups respectively. The mice were continuously monitored during 14 days. The number of deaths, changes in general behavior, changes in physiological activity, and signs of toxicity were reported. On day 15 blood was

The sports institutions in general are affected and contact with sport in particular the environmental factor, whether political or economic, which makes them in constant need to consider their administrative applications to increase the confidence of their employees because of their suitability or consistency with the new reality according to the sports activities that relate to it, The stalemate in administrative and technical aspects of the administrative work method in the majority of the Olympic sports federations makes the achievement of most of the goals far from the present reality, and the selection of suitable alternatives to achieve the objectives by those who disagree with the concepts of modern dictatorial standards It leads to

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

Due to a party's violation of his obligations or responsibilities indicated in the contract, many engineering projects confront extensive contractual disputes, which in turn need arbitration or other forms of dispute resolution, which negatively impact the project's outcome. Each contract has its terms for dispute resolution. Therefore, this paper aims to study the provisions for dispute resolution according to Iraqi (SBDW) and the JCT (SBC/Q2016) and also to show the extent of the difference between the two contracts in the application of these provisions. The methodology includes a detailed study of the dispute settlement provisions for both contracts with a comparative analysis to identify the differences in the appli

High cost of qualifying library standard cells on silicon wafer limits the number of test circuits on the test chip. This paper proposes a technique to share common load circuits among test circuits to reduce the silicon area. By enabling the load sharing, number of transistors for the common load can be reduced significantly. Results show up to 80% reduction in silicon area due to load area reduction.

In this work the diode planer magnetron sputtering device was
designed and fabricated. This device consists of two aluminum discs
(8cm) diameter and (5mm) thick. The distance between the two
electrodes is 2cm, 3cm, 4cm and 5cm.
Design and construction a double probe of tungsten wire with
(0.1mm) diameter and (1.2mm) length has been done to investigate
electron temperature, electron and ion density under different
distances between cathode and anode. The probes were situated in
the center of plasma between anode and cathode.
The results of this work show that, when the distance between
cathode and anode increased, the electron temperature decreased.
Also, the electron density increases with the increasing

A new derivative applied to the old gravity Bouguer map (served in 1940s and 1950s), taking regional study area covered the mid and south of Iraq. The gravity anomaly reflects a density contrast variation; therefore it is possible to use gravity inversion to the density and velocity model through layers (615m, 1100m, 1910m, 2750m and 5290m), the depth layers according to the power spectrum analysis of gravity Bouguer. The inversion is according to the integration of gravity anomalies of the each depth layer with the same depth of wells data, considered to the estimations and analysis of density and velocity scatters of the oil wells distribution with depth at the regional area. Taking the relation