The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

The objective of this study is to demonstrate the corrosion behavior of dental alloys Co-Cr-Mo, Ni-Cr-Mo and Ti-Al-V in artificial saliva at pH=4 and 37oC enriched with ethyl alcohol at 8% percentage. The linear and cyclic polarizations were investigated by electrochemical measurements. Laser surface modification was achieved for the three dental alloys to improve corrosion resistance. The results show that corrosion resistance of Co-Cr-Mo and Ni-Cr-Mo alloys only were increased after laser treatment due to the fact that laser radiation has caused a smoother surface, in addition to the decrement in corrosion current densities (icorr) for Co-Cr-Mo and Ni-Cr-Mo alloys and the reverse scan in cyclic polarization became in the wider range of

Semantic segmentation is an exciting research topic in medical image analysis because it aims to detect objects in medical images. In recent years, approaches based on deep learning have shown a more reliable performance than traditional approaches in medical image segmentation. The U-Net network is one of the most successful end-to-end convolutional neural networks (CNNs) presented for medical image segmentation. This paper proposes a multiscale Residual Dilated convolution neural network (MSRD-UNet) based on U-Net. MSRD-UNet replaced the traditional convolution block with a novel deeper block that fuses multi-layer features using dilated and residual convolution. In addition, the squeeze and execution attention mechanism (SE) and the s

Efforts of evaluating manuscripts have developed into sciences that take interest into the development of authorship movement. Expanding the rules and fundamentals of this scientific process along with the growing use of modern methods and techniques contributed further to its development.
Such a disciplinedemands comprehensive knowledge in various fields to reach the most valid results that help reveal significant aspects of the cultural heritage since such a process is an ethical responsibility .Therefore, the editor has to be patient and honest in correcting mistakes, choosing the most acceptable narration and pinpointing the additions and differences as well as other requirements of serious editing.
The study was divided into a

In this article it is proved experimentally that the photon is a particle that has mass and constant wavelength by explaining the effect of refractive index on the wavelength and the natural mass of photon. It is very difficult to measure the mass of photon, a simple and easy process was proposed in this paper to calculate the mass length of photon in vacuum (Y) and in medium (Y*), by measuring the length of laser beam in air (L_air) and in medium (L_med). A new method was postulated to calculate refractive index by using these relations (n = Y*/Y), and (n = L_med / L_air) which supposed a new theory of light.

تعد التنمية المستدامة حق للكل البشرية وانها تهدف لتطوير المجتمعات البشرية من كافة النواحي وبشكل دائم وهي تهدف في القضاء على الفقر والجوع وهذه الظاهر ظاهرة منتشرة في العراق اذ ان المواطنين فيه يعشون في حالات تفرقة ودائما هم في حالات حروب اويعيشون في حصار اقتصادي او في اوقات كثيرة يعشون باوقات ازمات مما يجعلهم في فقر دوري ارض لتطبيق هدف التنمية المستدامة الذي ينص على القضاء على ،

يعد الأمن البيئي موضوعاً حيوياً لا سيما في العصر الحديث، حيث بدأت تحديات التغير المناخي تتدهور وبسرعة متزايدة. وتزداد أهمية هذا الموضوع مع تصاعد تلك التحديات، أذ يتعين على الجميع لا سيما النساء منهم المشاركة في الحفاظ على البيئة لضمان استدامتها للأجيال الحالية والمستقبلية. ويُعد الحفاظ على البيئة والموارد الطبيعية أمراً ضرورياً لضمان استدامة الكوكب ومستقبل الأجيال القادمة. وفي هذا السياق، يأتي دور المرأة