Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

The aim of this research is to construct an educational program in light of the theory of behavioral cognitive and its impact on the development of the efficient response to students affected by crises (centers of your right to education). To achieve the objectives of the research, two scales were developed by the researcher in addition to two equivalent hypotheses were formulated. The scale contains (26) items divided into five fields; for its validity and reliability were derived based on the measure of efficient response, an educational program based on the theory of behavioral cognition. The test and the educational program were applied to a sample of (60) students from the centers of your right to education, divided into experimenta

Abstract The current study is a theoretical study that aims to underline the role of picture books as a serious genre of children's literature in raising children's understanding of English literature and life concepts; especially for non-English speakers. Unfortunately, most Iraqi people have developed a social phobia of learning English since childhood. This phobia is resulted from the heavy traditional reading and writing assignments as well as hard exams. Therefore, this study suggests incorporating more interesting literary material like picture books that would bring pleasure and help in raising children's love and cognition of English Language. More significantly, it calls to replace the old curriculum with a more vital one

Abstract The current study is a theoretical study that aims to underline the role of picture books as a serious genre of children's literature in raising children's understanding of English literature and life concepts; especially for non-English speakers. Unfortunately, most Iraqi people have developed a social phobia of learning English since childhood. This phobia is resulted from the heavy traditional reading and writing assignments as well as hard exams. Therefore, this study suggests incorporating more interesting literary material like picture books that would bring pleasure and help in raising children's love and cognition of English Language. More significantly, it calls to replace the old curriculum with a more vital

Introduction: Biocides are commonly used for disinfection in a variety of contexts. They are generally used to avoid infection by controlling biofilm on medical equipment. However, the literature lacks information on the effect of biocide on efflux pump gene expression. Objective: To determine the influence of biocide on biofilm development and efflux pump acrA and ramA gene expression. Methodology: The microtiter plate method was used to identify biofilm development in 80 isolates of K. pneumoniae. The minimal inhibitory concentrations (MIC) of three biocides (quaternary ammonium compound (QAC), chlorohexidine digluconate, and chloroxylenol) were estimated. The effect of QAC on the intensity and viability of biofilms was investigated as we

In the lifetime process in some systems, most data cannot belong to one single population. In fact, it can represent several subpopulations. In such a case, the known distribution cannot be used to model data. Instead, a mixture of distribution is used to modulate the data and classify them into several subgroups. The mixture of Rayleigh distribution is best to be used with the lifetime process. This paper aims to infer model parameters by the expectation-maximization (EM) algorithm through the maximum likelihood function. The technique is applied to simulated data by following several scenarios. The accuracy of estimation has been examined by the average mean square error (AMSE) and the average classification success rate (ACSR). T

In this work we study the influence of the laser pulse energy and ablation time on the aluminum nanoparticles productivity during nanosecond laser ablation of bulk aluminum immersed in liquid.
Aluminum nanoparticles were synthesized by pulsed laser ablation of Al targets in ethanol for 3-8 minutes using the 1064 nm wavelength of a Nd:YAG laser with energies of 300-500 mJ per pulse.The laser energy was varied between 300 and 500 mJ/pulse, whereas the ablation time was set to 5 minutes. UV-Visible absorption spectra was used for the characterization and comparison of products.

Estimation the unknown parameters of a two-dimensional sinusoidal signal model is an important and a difficult problem , The importance of this model  in modeling Symmetric gray- scale texture image . In this paper, we propose employment Deferential Evaluation algorithm and the use of Sequential approach to estimate the unknown frequencies and amplitudes of the 2-D sinusoidal components when the signal is affected by noise. Numerical simulation are performed for different sample size, and various level of standard deviation to observe the performance of this method in estimate the parameters of 2-D sinusoidal signal model , This model was used for modeling  the Symmetric gray scale texture image and estimating by using