The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

The aim of study to evaluated cinnamic acid and its activity on complete blood count(RBC,WBC,HG,HCV,MCH,MCHC and Plat.)and removed the cytoxan damage which caused bone marrow failure and leukemia and other that due to linked the cytoxan in 7- nitrogen of guanine based of DNA that lead to dead cells. Two concentration from pure cinnamic acid (5.6, 2.8 mg ? mice weight) in first step to choice the perfect concentration in comparison with each negative control ,positive control of cytoxan and the comparison group represent vitamin C. The second step to understand cinnamic acid mechanism activity towards cytoxan by used pre- cytoxan and post – cytoxan in interaction with perfect concentration of cinnamic acid dose (2.8 mg ? mice we

 A group of birds were passively immunized by a transfer factor extracted from lymphocytes sensitized to adenovirus and then they were challenged by the virulent virus (adenovirus isolated from hydropericardium infected birds). The results indicatede that the groups of birds that received the transfer factor or sensitized lymphocytes were protected from having any grossly pathological changes and having a high level of anti adenovirus antibodies.

The article considers the language of the mass media as a synthesis of the language means of all other styles of language. It is alleged that the newspaper and journalistic language actively uses foreign words and elements of words, replenishing the vocabulary of the language. It is noted that the lexical-semantic system of language is sensitive to socio-economic, political, cultural and scientific-technical changes. Attention is focused on the fact that one of the reasons that affect the change in the lexical composition of the language are the mass media. Thus, the language of the media is characterized by the use of a variety of neutral vocabulary, which, in conjunction with other words in atypical combinations for it, can acquire additi

  This study is a trail to know if the genes controlling some of heavy metals resistance ( lead, zinc, cadmium, cromium) in two types of pathogenic bacteria  E. coli  as gram negative bacteria and S. aureus as gram positive bacteria, present on the β-lactamase plasmid.     Ten isolates of each bacterial types which produced β-lactamase enzyme, were cultivated in the presence of acridine orange. The growing in the presence of acridine orange resulted in loss of the β-lactamase genes in S. aureus and E. coli, and loss of the heavy metals resistance in S. aureus, while the resistance of E. coli against heavy metals still without any change.   The results indicate that the genes for heavy

     This research calculated the effect of partial replacement of Trillium with tin by weight ratios x=0, 5, 10, 15, and 20 of the weight of manufactured samples on the thermal conductivity coefficient of Se60Te40-xSnx chalcogenide glasses. The thermal conductivity coefficient of the samples was calculated using a disk- Lee. The results showed that increasing the concentration of tin improves the thermal insulation ability by decreasing the thermal conductivity value and then determining the optimal weight ratios at which a large thermal insulation is obtained.

 The electrical resistivity as a function of temperature was studied. The electrical resistivity (r_d.c) was calculated as a function of temperature for all

Purpose This study was design to investigate of Purpose This study was design to investigate of P. aeruginosa, an example of Gram-negative bacteria, in seven primary and secondary schools of Baghdad city, and the effects of Ethanol and Dettol of P. aeruginosa biofilm. Design/methodology/approach Seventy swabs were collected from seven primary and secondary schools of Baghdad city, Iraq, during November -December 2022. Swabs were collected from classes desk, doors handles, students hands and water taps. Standard microbiological testing methods were used on the samples for isolation and identification. The ability of bacteria to form biofilm and the effects of Ethanol and Dettol on “preformed” biofilms was examined by microtiter plate wi

This study was done to find a cheap, available and ecofriendly materials that can remove eosin y dye from aqueous solutions by adsorption in this study, two adsorbent materials were used, the shells of fresh water clam (Cabicula fluminea) and walnut shells. To make a comparison between the two adsorbents, five experiments were conducted. First, the effects of the contact time, here the nut shell removed the dye quickly, while the C. flumina need more contact time to remove the dye. Second, the effects of adsorbent weight were examined. The nut shell was very promising and for all used adsorbent weight, the R% ranged from 94.87 to 99.29. However C. fluminea was less effective in removing the dye with R% ranged from 47.59 to 55.39. The thi

In this paper a comparison of the experimental of evacuated tube solar water heater systems with and without mirror flat reflector. The aim of using the reflector to improve thermal efficiency, and the data gathered which are (temperature, solar irradiation and time) for three days were compared. the results from compared data the temperature lower increase in evacuated tube solar water heater system without reflector than the temperature increase in evacuated tube solar water heater system with reflector .The results show (53, 39, 35) % for three days respectively that the evacuated tube solar water heater system with reflector has higher thermal efficiencies than the results (47, 28, 30) % for three days respectively thermal efficiencies