The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

God Almighty put in his great book secrets that do not end, and wonders that do not expire, for he is the one from which the scholars are not satisfied, and he does not create due to the multitude of response, and it is the comprehensive and inhibitory book that God conceals to the worlds, and he challenged the two heavyweights to come up with something like it.

At all times, issues arise in the Noble Qur’an that fit the needs of the people of that time and their culture, for it is an eternal book, characterized by the ability to give, extend and respond to addressing the problems of the age and its variables, when the Arabs had little luck at the time of the message’s descent from the scientific culture, and their proficienc

The holmium plasma induced by a 1064-nmQ-switched Nd:YAG laser in air was investigated. This work was done theoretically and experimentally.  Cowan code was used to get the emission spectra for different transition of the holmium target. In the experimental work, the evolution of the plasma was studied by acquiring spectral images at different laser pulse energies (600,650,700, 750, and 800 mJ). The repetition rates of (1Hz and 10Hz) in the UV region (200-400 nm). The results indicate that, the emission line intensities increase with increasing of the laser pulse energy and repetition rate. The strongest emission spectra appeared when the laser pulse energy is 800mJ and 10 Hz repetition rate at λ= 345.64nm, with the maximum intensi

Essential oils were extracted from Syzqiumoramac clove, Nigella sativa and eucalyptus oil for purpose of studying effect of these oils on adult cockroaches as repellents and extent of their attraction to them by treating biscuits with three concentrations (0.5, 0.25,1%). The results showed that clove oil was significantly more repellent than black seed oil at a concentration (1%), as average for five days was (0.32) compared to black seed oil (1.36). Insects attracted towards lunch averaged 7.58, 14 and this indicates fading of repellent effect due to penetration of the aroma of volatile clove oil. Results also showed that clove oil has a more lethal effect by direct spraying on nymphs and adults than black seed oil, as mortality in

Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kriging, IDW (inver

This research aimed to examine the effect of concentration of dyes stuff, contact time, temperature and ratio of adsorbent weight in (gm) to volume of solution in (ml) on the percentage removal. Two dyes were used; direct blue 6 and direct yellow and the adsorbent was the maize cob. Batch experiments were performed by contacting different weights of adsorbent with 50 ml of solution of desired concentration with continuous stirring at various temperatures. The percentage of removal was calculated and the maximum percentage of removal was 80%. And as the concentration of solution, contact time, temperature and the ratio of adsorbent to volume of solution increase the percentage of removal increase.

Tenofovir disoproxil fumarate, a nucleotide reverse transcriptase inhibitor utilized for the treatment of hepatitis B virus and human immunodeficiency virus infections; and is now one of the most widely used antiretroviral drug. However, tenofovir disoproxil fumarate can induce nephrotoxicity, which may be attributed to the interaction between such drug and the organic anion transporters (hOAT1, and OAT3) with consequent changes in levels of some parameters that may have a role in nephrotoxicity. Thiazide diuretics have high to intermediate potency of inhibition of OAT1s and OAT3; thus, it may possess nephroprotective effects. This study was designed to investigate whether hydrochlorthiazide has nephroprotective effects on tenofovir diso

The aim of the present research is to investigate the effecting of pH parameter on the feasibility of lead removal from simulated wastewater using an electrochemical system. Electrocoagulation method is one of electrochemical technology which is used widely to treat industrial wastewater. Parameters affecting this operation, such as initial metal concentration, applied current, stirrer speed, and contact time of electroprocessing were taken as 155ppm, 1.5 Ampere, 150 rpm, 60 minutes respectively. While pH of the simulated wastewater was in the range of  2 to 12 in the experiments. It was found from the results that pH is an important parameter affecting lead removal operation. The best value of pH parameter is appro