The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

     This paper proposed several approaches for estimating the optical turbulence of the Earth’s atmosphere and their effect on solar images’ resolution using ground-based telescopes based on von Kárman, Kolmogorov, and modified von Kárman PSDs models. The results showed a strong correlation coefficient for the modified von Kármán model of atmospheric representation. As can be seen in the case where solar adaptive optics have been properly designed, they typically decrease aberration considerably and provide greatly improved imagery.

Ten samples were collected from Injana and Mukdadiya Formations, representing 5 samples of fine grain sandstone (F) and 5 samples of very fine grain sandstone (VF). The heavy metals study showed that the opaque mineral recorded the highest percentage in comparison with other heavy metals. While, transparent minerals, including unstable minerals (Amphibole including Hornblend and Glaucophane) and (pyroxene including Orthopyroxene and Clinopyroxene), Metastable minerals including (Epidote, staurolite, Garnet, Kyanite) indicated metamorphic source, Ultrastable minerals (Zircon, Rutile, Tourmaline), Mica group (chlorite, biotite and muscovite). These accumulations indicate that the heavy minerals are derived from mafic igneous and metamorphi

Surface wettability plays a significant role in determining the function of the wound dressing. They should have hydrophobic surfaces  for the adsorption of bacteria and  a hydrophilic surface  necessary to improve cell attachment for most anchorage-dependent cell types. Furthermore, the Hydrophobicity / Hydrophilicity of the surface can be used to direct cellular processes such as cell initial correlation, adhesion, and migration during wound healing, as a result such surface can change its surface wettability which increases the dressing's usefulness.

In this research, nanomembres were prepared from polycaprolactone and chitosan solution (with different amounts of CS (0.05, 0.1, 0.2, and 0.4) % (w/w)) by the electrospinning m

Despite widespread agreement on the beneficial nature of hydrated lime (HL) addition to asphalt concrete mixes, understanding of the effect of HL particle size is still limited. Previous investigations have focused mainly on two different size comparisons, and so certain guidance for a practical application cannot yet be produced. This study investigates three distinct sizes of HL, in the range of regular, nano, and sub-nano scales, for their effects on the properties of modified asphalt concretes. Five different percentages of HL as a partial replacement of ordinary limestone filler in asphalt concrete mixes were studied for wearing course application purposes. Experimental tests were conducted to evaluate the mechanical properties

The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)