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

Future generations of wireless networks are expected to heavily rely on unmanned aerial vehicles (UAVs). UAV networks have extraordinary features like high mobility, frequent topology change, tolerance to link failure, and extending the coverage area by adding external UAVs. UAV network provides several advantages for civilian, commercial, search and rescue applications. A realistic mobility model must be used to assess the dependability and effectiveness of UAV protocols and algorithms.  In this research paper, the performance of the Gauss Markov (GM) and Random Waypoint (RWP) mobility models in multi-UAV networks for a search and rescue scenario is analyzed and evaluated. Additionally, the two mobility models GM and RWP are descr

Due to the high mobility and dynamic topology of the FANET network, maintaining communication links between UAVs is a challenging task. The topology of these networks is more dynamic than traditional mobile networks, which raises challenges for the routing protocol. The existing routing protocols for these networks partly fail to detect network topology changes. Few methods have recently been proposed to overcome this problem due to the rapid changes of network topology. We try to solve this problem by designing a new dynamic routing method for a group of UAVs using Hybrid SDN technology (SDN and a distributed routing protocol) with a highly dynamic topology. Comparison of the proposed method performance and two other algorithms is simula

The purpose of this interview study was to explore teachers’ perceptions of Response to Intervention (RtI) implementation in their school. Particularly, the study explored teachers’ knowledge of RtI, teachers’ perceptions of RtI their intervention/instruction in school, and teachers’ suggestions of RtI implementation in their school. The study design was a qualitative interview in nature and data were collected from face-to-face interviews with four teachers in one school. The findings revealed that RtI means to identify students’ problems; the positive teachers’ perceptions of their implementation included: (a) students who demonstrate progress through RtI are those who receive private education services, (b) progress monito

To damp the low-frequency oscillations which occurred due to the disturbances in the electrical power system, the generators are equipped with Power System Stabilizer (PSS) that provide supplementary feedback stabilizing signals. The low-frequency oscillations in power system are classified as local mode oscillations, intra-area mode oscillation, and interarea mode oscillations. A suitable PSS model was selected considering the low frequencies oscillation in the inter-area mode based on conventional PSS and Fuzzy Logic Controller. Two types of (FIS) Mamdani and suggeno were considered in this paper. The software of the methods was executed using MATLAB R2015a package.

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

Thermal and catalytic pyrolysis of waste plastics in an inert atmosphere has been regarded as a creative method, since pyrolysis can convert plastics waste into hydrocarbons that can be used either as fuels or as a source of chemicals.

Natural Iraqi kaolin clay was used to synthesis the NaX nano- zeolite by hydrothermal conditions with average particle size equal to 77.63nm.Thermal decomposition kinetics of high-density polyethylene (HDPE) in the absence and presence of catalysts nano NaX Zeolite was investigated. Thermal and catalytic degradation of HDPE was performed using a thermogravimetric analyzer in nitrogen atmosphere under non-isothermal conditions 4, 7 and 10 °C/min heating rates were employed in thermogravimetric anal