That achieve a level of excellence for the quality of university education cannot be achieved only by uniting the efforts of all employees at the university and active participation by students and by alumni and the labor market and society, however we can say that the administrative and academic  university staff play an active role and the largest in achieving equivalent quality of higher education, It should unite the efforts of all employees in the educational institution in order to achieve quality education. It is the concept of quality of education, quality assurance and overall management of the quality of the basic pillars on which it is based university education. That highlight the need fo

Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Abstract

  The study aims to find out the impact of expectations and perceptions in determining the position of the customer service quality received by him. Represent the expectations and perceptions customer’s key of service quality determinants. The customer's requirements and needs main pivot, who must be built all events and activities and efforts of service organizations, including the hotel and organizations that operate in an environment known as highly competitive , intensification and  complexity of the conditions set by the customer and increasing day after day. The study sample of three Luxury hotels in Kurdistan region of Iraq a model. The use of service quality m

Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

In this research the change in the distance of the two stars in two binary star systems (13.6+8)M₈and (13+10)M₈ was studied, through the calculations the value  (rate of mass transfer) of the two phases of dynamical stages of mass which are mass loss and mass transfer has been extracted in its own way ,by extracting the value of  the value of (the distance variation between the two stars) has been found only in the mass transfer stage by using mathematical model ,in mass loss stage  and   were calculated from the change and the difference between the values of each at different times of binary star system evolution ,it was found that  the maximum values of  and  are in ma

 A new technique in cultivation by installing membrane sheet below the crop’s root zone was helped to save irrigation water in the root zone, less farm losses, increasing the field water use efficiency and water productivity. In this paper, the membrane sheet was installed below the root zone of zucchini during the summer growing season 2017 in open field.  This research was carried out in a private field in Babil governorate at Sadat Al Hindiya Township reached 72 km from Baghdad. Surface trickle irrigation system was used for irrigation process. Two treatment plots were used, treatment plot T1 using membrane sheet and treatment plot T2 without using the membrane sheet. The applied irrigation water, time of

General Directorate of Surveying is considered one of the most important sources of maps in Iraq. It produced digital maps for whole Iraq in the last six years. These maps are produced from different data sources with unknown accuracy; therefore, the quality of these maps needs to be assessed. The main aim of this study is to evaluate the positional accuracy of digital maps that produced from General Directorate of Surveying. Two different study areas were selected: AL-Rusafa and AL-Karkh in Baghdad / Iraq with an area of 172.826 and 135.106 square kilometers, respectively. Different statistical analyses were conducted to calculate the elements of positional accuracy assessment (mean µ, root mean square error RMSE, minimum and maxi

The very fast developments of web and data collection technologies have enabled non-experts to collect and disseminate geospatial datasets through web applications. This new type of spatial data is usually known as collaborative mapping or volunteered geographic information VGI. There are various countries around the world could benefit from collaborative mapping data because it is cost free data, easy to access and it provides more customised data. However, there is a concern about its quality because the data collectors may lack the sufficient experience and training about geospatial data production. Most previous studies which have outlined and analysed VGI quality focused on positional and linear features. The current research has been

This study is conducted to carry out a straightforward way appropriate for quality monitoring and stability of arc stud welding process, followed by a number of procedures to control the quality of welded samples, namely torque destructive testing and visual inspection context.  Those procedures were being performed to support the monitoring system and verify its validity. Thus, continuous on-line monitoring guarantees earlier discovering stud welding defects and avoiding weld repeatability. On-line welding electronic monitoring system is for non destructive determining if a just completed weld is satisfactory or unsatisfactory, depending on welding current peak value detected by the system. Also, it has been observed significant ha