The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

This study aims to identify the teaching problems that teachers of students with intellectual disabilities face, in addition to exploring the solutions suggested by them in order to overcome such problems or challenges. The researchers used a qualitative approach in order to understand the teachers' perceptions about these problems in a more in-depth way. The interview tools (in-depth and semi-structured interviews) were used to collect data from (3) female teachers from special education programs in the Asir region. The results revealed a number of themes including problems related to students, teachers and the teaching methods they use, curricula, school environment, and school administration. Moreover, the results indicated that famil

With the great development in the field of the Internet, the talk about the new media and its implications began, And its interactive services have made the future of media material sometimes participating in it and manufacturing it at other times,
the public is seeking information and choosing the appropriate ones, as well as exchanging messages with the sender after what the role of the receiver is just receiving information only.
This study aims to demonstrate the effects of using digital media in various forms and types to construct the value system of Iraqi society through the identification of the following aims:
Identify the most popular digital media for the Iraqi public in their daily lives on the Internet.
Identify

Abstract

Electrical magnate  was designed and constructed,  the optimum Magnetic flux  and the effect of time on the physical properties of the alkaline (magnetic water) produced from the bottled drinking water [the total dissolved solids (TDS) or the electrical conductivity, and pH] were studied, to simulate ZamZam water in Mekka Saudi Arabia. Also, the efficiency of magnetic field from this designed electrical magnate in decreasing the TDS of sea water (of 1500 ppm NaCl Content), to convert it to water suitable for irrigation (TDS<1000 ppm) was investigated in this work.The results show that the magnetic flux from our designed electrical magnate in the range of (0.013- 0.08) Tesla and 30 minut

This research aims at answering many questions raised by the research problem concerning the view of the organizations under consideration for the concept of smart leadership and its most important dimensions, as well as the view of crisis management and its concept and most important methods through research objectives that define and clarify the smart leadership with its dimensions and methods of crisis management.

For the purpose of reaching the results of the research and testing the assumptions about the relationship between smart leadership and methods of crisis management, the researcher adopted a questionnaire, designed especially to be a criterion for the research, as the main tool for data coll

The isomerization of n-hexane on platinum loaded acidic zeolite was studied at atmospheric pressure, H2/nC6 molar ratios of 1-4 and temperature range of 240-270ºC. The measured kinetic data were fitted to an equation based on the bifunctional mechanism and by using independently obtained dehydrogenation and adsorption data. The activation energies of protonation (ΔHpro) and the elementary isomerization step (Eact,iso) and as well as the corresponding preexponential factor were simultaneously determined. The observed values of both ΔHpro and Eact,iso are in agreement with the results of quantum-chemical calculations.

The name of God the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the prophets and messengers Prophet Muhammad and his family
And his companions who followed his approach to the Day of Judgment. After that, Islam has paid great attention to the aspects of education
The promise of a way to degrade and correct behavior, and to reach the individual to the highest levels through his intellectual upbringing
Mentally, mentally, mentally and intellectually, education at all times and places is the best way to communicate to a human being
The degree of happiness in religion and the other, as it develops all aspects of his personality, and supports the love of goodness for himself
For people, edu

This study deals with thirty non-insulin dependent diabetes mellitus patients suffering from diabetic nephropathy in addition to twenty five healthy control.Some biochemical parameters were determined in the serum of all subjects enrolled in the study.These parameters are serum glucose,serum urea,serum creatinine,total serum protein and serum albumin.The aim of the present study was to estimate these parameters in diabetic nephropathy patients. The results of the present study revealed a significant increase in glucose,urea and creatinine in patients as compared to controls . Also a significant decrease was found in total serum protein, serum albumin and albumin to globulin ratio (A/G) in patients compared to controls,whi

Objective(s): To describe the demographic attributes, vaccination status of measles patients and the occurrence of
the disease according to time and place in Kirkuk governorate during the year 2010.
Methodology: The epidemiological study (a descriptive study) on measles cases was carried out in Kirkuk province
which is one of the Iraqi governorates from January 20th to July 30th, 2011. Data were collected retrospectively by
review of patients' files that were registered at the department of statistic in health directorate of Kirkuk during the
year 2010. A purposive "non-probability" sample of (152) confirmed measles cases (clinically and laboratory) that
were registered at the department of statistic in health directora

The poet (Ahmed Safi Najafi), who came to the poet was a fabric alone, and gathered all the writers and critics who wrote in his poetry as a phenomenon worthy of research, study and meditation as he turned to poetic topics, some strange did not pay attention to poets who preceded him and went to poetic horizons not worn by other poets Those who lived in his time, he refused to gain poetry and attacked hypocrisy and his poets and critics, and rejected the festivals of poetry (festivals on the sidewalk is held) and called for renewal and renunciation of tradition, and ushered in a new world predominant humanism, and gave money to his companions, and played for women and the world, and married Alaqqam and pain, and sincerest For his hair, T