The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

This research sheds light on the contributions of a group of scientific Kurdish scholars in the seventh and eighth Hijri centuries, who devoted themselves to serving science with the bad political and economic conditions at the time, and the research pointed to the flowering of science and how students travel in order to provide them with science, obtain a scientific certificate, then take up The research efforts of the scholars in the two Hijri century mentioned in the science of the Qur’an, whether in the field of recitations, intonation or interpretation, and the research ends with a conclusion in which I mentioned the most important conclusions reached in this research.

The research aims to identify the concept of green taxes and their role in reducing environmental pollution through the poll of Abnh of taxpayers and employees of the General Authority for taxes totaling 200 individual .autam adoption of the resolution as a tool head for the collection of data and information from the sample and analyzed their responses using a statistical program (spss - 10), and calculating the percentages and the arithmetic mean, standard deviation and research found to a number of conclusions, notably the lack of legislation with the challenges and the difficulty of the existence of a measure or a standard lack of planning for the application of environmental taxes that the state taxation application between the Gene

A new two-way nesting technique is presented for a multiple nested-grid ocean modelling system. The new technique uses explicit center finite difference and leapfrog schemes to exchange information between the different subcomponents of the nested-grid system. The performance of the different nesting techniques is compared, using two independent nested-grid modelling systems. In this paper, a new nesting algorithm is described and some preliminary results are demonstrated. The validity of the nesting method is shown in some problems for the depth averaged of 2D linear shallow water equation.

Mobile Ad hoc Networks (MANETs) is a wireless technology that plays an important role in several modern applications which include military, civil, health and real-time applications. Providing Quality of Service (QoS) for this application with network characterized by node mobility, infrastructure-less, limitation resource is a critical issue and takes greater attention. However, transport protocols effected influential on the performance of MANET application. This study provides an analysis and evaluation of the performance for TFRC, UDP and TCP transport protocols in MANET environment. In order to achieve high accuracy results, the three transport protocols are implemented and simulated with four different network topology which are 5, 10

Artificial roughness applied to a Solar Air Heater (SAH) absorber plate is a popular technique for increasing its total thermal efficiency (ηt−th). In this paper, the influence of geometrical parameters of V-down ribs attached below the corrugated absorbing plate of a SAH on the ηt−th was examined. The impacts of key roughness parameters, including relative pitch p/e (6–12), relative height e/D (0.019–0.043), angles of attack α (30–75°), and Re (1000–20,000), were examined under real weather conditions. The SAH ηt−th roughened by V-down ribs was predicted using an in-house developed conjugate heat-transfer numerical model. The maximum SAH ηt−th was shown to be 78.8% as predicted under the steady-state condition

The selection and assessment of single-photon detection modules is a crucial problem in satellite-based QKD systems. The system's overall efficiency, secure key rate and quantum bit error rate are all significantly influenced by single-photon detection modules. There is a knowledge gap about the practical performance of commercially available single-photon detectors because existing research frequently relies on theoretical characteristics. This paper introduces a study on the effect of the parameters of three commercial single photon detection modules from ID Quantique company: ID Qube, ID100, and ID281 on certain Bennett-Brassard 1984 protocol parameters such as secure key rate, mean photon number per pulse, quantum bit error rate

The role of relaxation program for reducing anxiety of patients in dental clinic  

This research attempted to take advantage of modern techniques in the study of the superstructural phonetic features of spoken text in language using phonetic programs to achieve more accurate and objective results, far from being limited to self-perception and personal judgment, which varies from person to person.
    It should be noted that these phonological features (Nabr, waqf, toning) are performance controls that determine the fate of the meaning of the word or sentence, but in the modern era has received little attention and attention, and that little attention to some of them came to study issues related to the composition or style Therefore, we recommend that more attention should be given to the study of