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 work aims at finding out the impact of teaching types blended learning strategies on academic students` achievement. A review of related literature indicates that almost no study has ever attempted to focus specifically on the effect of the different kinds of blended learning strategies on EFL students` achievement in the educational research writing, and the present study attempts to fill this gap. The study focused on the students at the Master's degree in Educational Research Writing in the first semester of the academic year 2020/2021. The sample has selected from the college of Education Ibn-Rushd (18) students. Material has been designed for the Master candidates’ participants of the study was divided into two groups: one an e

Spent hydrodesulfurization (Co-Mo/γ-Al2O3) catalyst generally contains valuable metals like molybdenum (Mo), cobalt (Co), aluminium (Al) on a supporting material, such as γ-Al2O3. In the present study, a two stages alkali/acid leaching process was conducted to study leaching of cobalt, molybdenum and aluminium from Co-Mo/γ-Al2O3 catalyst. The acid leaching of spent catalyst, previously treated by alkali solution to remove molybdenum, yielded a solution rich in cobalt and aluminium.

In this study, the investigation of Local natural Iraqi rocks kaolin with the addition of different proportions of bauxite and its effect on the physical and mechanical properties of the produced refractories was conducted. Kaolin/bauxite mixture was milled and classified into various size fractions, the kaolin (less than 105 μm) and the bauxite (less than 70μm). The specimens were mixed from kaolin and bauxite in ranges B1 (95+5)%, B2 (90+10)%, B3(85+15)%, and B4 (80+20)%  respectively. The green specimens were shaped by the semi-dry method using a hydraulic press and a molding pressure of 7 MPa with the addition of (9-12) %wt. of PVA ratio. After molding and drying, the specimens were fired at (1100, 1200 and 13

Thin a-:H films were grown successfully by fabrication of designated ingot followed by evaporation onto glass slides. A range of growth conditions, Ge contents, dopant concentration (Al and As), and substrate temperature, were employed. Stoichiometry of the thin films composition was confirmed using standard surface techniques. The structure of all films was amorphous. Film composition and deposition parameters were investigated for their bearing on film electrical and optical properties. More than one transport mechanism is indicated. It was observed that increasing substrate temperature, Ge contents, and dopant concentration lead to a decrease in the optical energy gap of those films. The role of the deposition conditions on value

BACKGROUND: Dorsal reconstruction and augmentation for a saddle nose or generalized under projecting nose (familial ) require some type of grafting that increase the volume, raise the radix , raise the entire dorsum ,camouflage the osseocartilaginous junction or any irregularity along the dorsum, diced cartilage graft wrapped with fascia lata used to achieve that . AIM OF THE STUDY : The purpose of the study was to assess the aesthetic and functional outcome of dorsal augmentation by diced cartilage graft wrapped with fascia lata. PATIENTS AND METHODS: Between July 2018 and May 2019. 7 patients included ,4 females and 3 males ,their age ranged between 20 to 37 years ,5 were primary and 2 secondary case rhinoplasty,2 operated by closed appro

Polypyrrole/silver (PPy/Ag) nanocomposites was synthesized via a chemical oxidative method. The AFM analysis is performed to study the surface roughness, morphology and size distribution of the PPy particles and PPy-ag nanocomposites. The results indicated that as the concentration of Ag in the nanocomposite increases, the roughness also increases. The size of nanoparticles was also evaluated and found in the range of 15 nm to 125 nm. The PPy/Ag nanocomposites exhibited an effectiveness against Gram-negative Escherichia coli showing an inhibition zone of 4mm and displayed poor efficacy against Gram-positive Staphylococcus aureus. Based on given adequate antibacterial characteristics of PPy/Ag nanocomposites, it can be identified as

This study has applied the theoretical framework of conceptual metaphor theory to the analysis of the source and target domains of metaphors that are used in two English nineteenth century sonnets, both written by contemporaneous female poets. The quantitative and qualitative results of the textual analysis have clearly revealed that Elizabeth Barrett Browning’s sonnet 23 centres around the conceptual mapping of the journey of love and life with that of possession. In contrast, Christina Rossetti’s sonnet Remember tackles the central conceptual mapping of death as a journey in relation to its further experiential connections. In addition, the application of conceptual metaphor theory in identifying the frequencies and densities of metap