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

Increased epidemic when Akbari in his book Explanation in the expression of the Koran

In this paper we have dealt with the word "  בַּיִת" in the Book of Joshua because it makes one of those that highly employed the  word    בַּיִת"  " in the Old Testament. The Book of Joshua comes  sixth   in the order of tanakh wich was written by Joshua son of  Noon in Palestine during the fifteenth century  B.C. and it covers a three-decade era extending from the death  of Moses til the death of Joshua son of Noon.

      The word " בַּיִת " in this paper refers to the place, where expressions are made by a noun modified by a noun . The modifier is"" בַּיִת , and the modified is another noun. Herein, we

The purposes of this study are to measure masculine's identification among secondary school students, and to examine the significant differences among secondary school students in respect of students age (16-18) year. The researcher has prepared a questionnaire comprised (25) item to measure masculine identification among students: this scale was applied on (100) student who were selected as a sample from four different school at al-rusafa side in Baghdad. The scale then modified to (23) item to be more consistent. The results revealed that there were no significant differences among students based on the variable of age, and the mean of masculine identification showed a high level than the hypothesized mean.

The Iranian nuclear program was one of the most prominent issues in the international arena, in light of Iran's insistence on using it in various ways, and according to international changes, it came under pressure from the American side to impose packages of sanctions, which continued to our time, as it went to Russia and China to gain support in developing its nuclear activities. And, by virtue of the common interests that are linked between them, Iran has received great support from the last two countries in all fields to reach the final agreement in 2015, regarding asserting the peace of these activities, in addition to lifting all restrictions represented in the previous sanctions according to the Security Council resolutions, Aldo

The problem of the research is indicated by answering the following questions: 1) what are the attitudes of the Arabic language teachers towards homework?

2) Do the Arabic language teachers differ in their attitudes towards homework according to their specialization? 3) Do the Arabic language teachers differ in their attitudes towards homework according to their gender (male and female)? According to the three questions asked above, we may state the following hypotheses. There is no statistically significant difference between the average of the marks of Arabic language teachers in the real practice of the scale of the attitudes towards their homework and their average in the hypothetical practice of the

At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present ,  He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years

To achieve safe security to transfer data from the sender to receiver, cryptography is one way that is used for such purposes. However, to increase the level of data security, DNA as a new term was introduced to cryptography. The DNA can be easily used to store and transfer the data, and it becomes an effective procedure for such aims and used to implement the computation. A new cryptography system is proposed, consisting of two phases: the encryption phase and the decryption phase. The encryption phase includes six steps, starting by converting plaintext to their equivalent ASCII values and converting them to binary values. After that, the binary values are converted to DNA characters and then converted to their equivalent complementary DN

One of the diseases on a global scale that causes the main reasons of death is lung cancer. It is considered one of the most lethal diseases in life. Early detection and diagnosis are essential for lung cancer and will provide effective therapy and achieve better outcomes for patients; in recent years, algorithms of Deep Learning have demonstrated crucial promise for their use in medical imaging analysis, especially in lung cancer identification. This paper includes a comparison between a number of different Deep Learning techniques-based models using Computed Tomograph image datasets with traditional Convolution Neural Networks and SequeezeNet models using X-ray data for the automated diagnosis of lung cancer. Although the simple details p

Water saturation is the most significant characteristic for reservoir characterization in order to assess oil reserves; this paper reviewed the concepts and applications of both classic and new approaches to determine water saturation. so, this work guides the reader to realize and distinguish between various strategies to obtain an appropriate water saturation value from electrical logging in both resistivity and dielectric has been studied, and the most well-known models in clean and shaly formation have been demonstrated. The Nuclear Magnetic Resonance in conventional and nonconventional reservoirs has been reviewed and understood as the major feature of this approach to estimate Water Saturation based on T2 distribution. Artific