Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Composite materials are widely used in the engineered assets as aerospace structures, marine and air navigation owing to their high strength/weight ratios. Detection and identification of damage in the composite structures are considered as an important part of monitoring and repairing of structural systems during the service to avoid instantaneous failure. Effective cost and reliability are essential during the process of detecting. The Lamb wave method is an effective and sensitive technique to tiny damage and can be applied for structural health monitoring using low energy sensors; it can provide good information about the condition of the structure during its operation by analyzing the propagation of the wave in the

Abstract:
Objective: To self-evaluate the effect of SBAR (Situation, Background, Assessment, and Recommendation) educational program on nurse and midwives practices in maternal health report documentation accuracy.
Methods: A quasi- experimental design was carried with the application of pre- post test for nurses and midwives’ knowledge and practices regarding SBAR communication tool. The study was held in Al-Elwia maternity teaching hospital, Al –Karckh maternity hospital and Al-Yarmouk teaching Hospital. purposive sample as it was convenient with inclusion criteria consisted of (84) nurse and midwives. The questionnaire comprised of demographic data, nurses- midwives practices of SBAR using (5) level Likert scale for assessme

Karbala province regarded one part significant zones in Iraq and considered an economic resource of vegetation such as trees of fruits, sieve and other vegetation. This research aimed to utilize Normalized Difference Vegetation index (NDVI) and Subtracted (NDVI) for investigating the current vegetation cover at last four decay. The Normalized Difference Vegetation Index (NDVI) is the most extensively used satellite index of vegetation health and density. The primary goals of this research are gather a gathering of studied area (Karbala province) satellite images in sequence time for a similar region, these image captured by Landsat (TM 1985, TM 1995, ETM+ 2005 and Landsat 8 OLI (Operational Land Imager) 2015. Preprocessing such gap filli

The utilization of artificial intelligence techniques has garnered significant interest in recent research due to their pivotal role in enhancing the quality of educational offerings. This study investigated the impact of employing artificial intelligence techniques on improving the quality of educational services, as perceived by students enrolled in the College of Pharmacy at the University of Baghdad. The study sample comprised 379 male and female students. A descriptive-analytical approach was used, with a questionnaire as the primary tool for data collection. The findings indicated that the application of artificial intelligence methods was highly effective, and the educational services provided to students were of exceptional

One of the biomedical image problems is the appearance of the bubbles in the slide that could occur when air passes through the slide during the preparation process. These bubbles may complicate the process of analysing the histopathological images. The objective of this study is to remove the bubble noise from the histopathology images, and then predict the tissues that underlie it using the fuzzy controller in cases of remote pathological diagnosis. Fuzzy logic uses the linguistic definition to recognize the relationship between the input and the activity, rather than using difficult numerical equation. Mainly there are five parts, starting with accepting the image, passing through removing the bubbles, and ending with predict the tissues

The acidity of spent lubricant was treated using sodium hydroxide solution. The effect of three variables on the treatment have been studied . These are mixing time rangingfrom 5-35 minutes, NaOH to lubricant weight ratio ranging from  0.25-1.25 and weight percentage  of NaOH ranging from  2-6 % .

The experimental design of Box-Wilson method is adopted to find a useful relationship between the three controllable variables and the lowering in the acidity of the spent lubricant. Then the effective variables and interactions are identified using the statistical analysis(F-test) of  three variable fractional design. The mathematical model is well represented  by a second order polynomial.

By

The tourism services provided in the hotel organizations are a set of material and moral elements that represent tourist attractions that are offered to the guests in order to satisfy their needs and desires are accommodation, food, drink and other facilities to reach the satisfaction and satisfaction of guests.Where these tourist services need a mechanism to ensure their quality by working to identify and calculate the costs of these services properly and accurately with the attempt to referendum and reduce the waste and loss to reduce these costs while providing the finest types of tourism services by calculating the cost of production and the administration seeks to reduce Non-essential activities through hotel activities that add val