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

This article aims to establish and evaluate standards for critical equipment and materials in highway projects in Iraq. Delphi technique has been used to analyze, explore, and discover the main criteria and sub-criteria that affect equipment and materials in highway construction projects in Iraq. To determine the correct response to the criteria presented in this study, a program (IBM, SPSS/V25) was used to assess the main criteria and sub-criteria using the mean score (MS) and standard deviation (SD) technique, as well as to check reliability using Cronbach's alpha factor (α). The experts' qualifications and the extent to which the person is ready to commit are both important factors in panel selection. The design of a

Prostate cancer is an important and potentially fatal disease in humans. Both genetic and environmental risk factors are associated with increased risk of prostate cancer among Asian pop

Since the widespread use of the concept of human security in 1994, and as stated in the report of human development (UNDP) issued by the United Nations Development Programmer,And framed it with multiple dimensions of political, economical, social and cultural. This concept has became beyond the state and its security ,and covered all what, can threaten human life and humanitarian groups, according to the humanitarian needs in the following aspects: The economic, the food,health,environmental , individual, community and the political aspect,which totally means ,the disability of the security traditional perspective to deal with these issues.The achievement of human security,that handles the maintenance of human dignity for meeting their b

The problem of informal settlements in Iraqi is one of the most serious problems due
to its economic, social and security impacts which jeopardize the society safety and stability.
This study investigates the present situation of informal settlements in the Baghdad
governorates as well as approaches followed in making decisions to either upgrade or remove
those areas. Requirements of each decision are also discussed.
Study methods relied on both office and field studies to collect data and information
needed. The study revealed important findings that would help take appropriate measures that
deal with the informal settlements in Iraqi. The study also proposes effective mechanisms to
preclude both an increase in c

Earth dams in regions with moderate to high seismic activity are crucial for protecting downstream communities. Iraq and its neighboring areas have seen recurrent seismic activity, notably the 2017 Halabja Earthquake, which potentially compromised the integrity of the existing earth dam. The Darbandikhan Dam, affected by an earthquake, has inadequacies in its crest and downstream slope, presenting a greater danger of significant earthquake-induced damage compared to cyclic shocks.  Consequently, evaluating the dam's safety is essential for safeguarding downstream residents and identifying optimal ways to avert slope stability failure amid recurrent seismic activity. Iraq's seismicity map is being updated to reflect earthquake magni

Construction is a hazardous industry with a high number of injuries. Prior research found that many industry injuries can be prevented by implementing an effective safety plan if prepared and maintained by qualified safety personnel. However, there are no specific guidelines on how to select qualified construction safety personnel and what criteria should be used to select an individual for a safety position in the United States (US) construction industry. To fill this gap in knowledge, the study goal was to identify the desired qualifications of safety personnel in the US construction industry. To achieve the study goal, the Delphi technique was used as the main methodology for determining the desired qualifications for constructio

A sense of job security for divorced female teachers is one of the basic and very important requirements for enjoying the mental health that a person needs in order to be positive, balanced and productive. job security is one of the important things that workers must feel not only to ensure interaction and harmony between them and officials, but to ensure their satisfaction and increasing their motivation towards work, as job security is one of the most important indicators of job satisfaction and optimism in life, and it leads to the experience of psychological reassurance, which affects the building of individuals' personalities, the development of their intellectual competence and the identification of their psychological characteristic

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

In this paper, three types of epoxy-based coatings (Polyamide, pure Polyamine, and Polyamine reinforced by glass-flake) used as a lining for potable water tanks were studied using experimental and finite element methods. Tensile, impact, and fatigue tests were conducted on uncoated and coated AISI 316 stainless steel. The test results show that the applied epoxy based coating improves the mechanical properties, increases of fatigue crack resistance, and enhance the dynamic fracture toughness. The fatigue crack propagation is influenced by the compositions of epoxy coating, and the glass-flake improves the coating resistance to fatigue crack propagation compared to other types.