The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

Macrocheles glaber (Müller) is one of several mites that feeds on eggs, newly hatched &
small larvae of house fly Musca domestica L. This mite was reared in the laboratory on house
fly frozen eggs at constant conditions of 28°C±1 and 90% relative humidity using sterilized
horse dung substrate. The predation rate of adult female and male on frozen eggs was (18, 3)
eggs/mite/day respectively, the number of frozen eggs destroyed by adult female through its
life was 185.6 eggs.
The mean duration of adult female from egg to adult stage was 2.67 days, the longevity of
female was 27.8 days, the mean daily egg production was 2.7 egg with total egg productivity
of 72.1 egg.

Reflect the sustainable development of the interaction of three key elements are the economic component and the social component and the environmental component while focusing economic component to achieve economic growth and focuses social element to achieve social justice in the distribution of income and achieve prosperity, the environmental component related fields and including emphasizes the protection of the environment and to ensure the continuation and sustainability of resources physical, biological and form in which it believes the interaction required for development process real and effective and sustainable, and is considered the province of Kurdistan Iraq of important areas where the movement of developmental mount

Aim of the Study: The aims of study were to explore the physicians' insights toward the impact of prospective implementation of the Iraqi Health Insurance Program (IHIP) on patients, healthcare providers (HCPs) and services and identify the potential challenges facing its implementation.

Method: This was a qualitative study including semi-structured face-to-face interviews with specialist physicians from different disciplines (Internal medicine, family medicine, cardiology, orthopedic, oncology, gynecology, general surgery, pediatricians and dentistry). The interview guide included open-ended questions about the impact of the IHIP on patients and HCPs at three levels: quality of services, costs, a

Deep drawing process to produce square cup is very complex process due to a lot of process parameters which control on this process, therefore associated with it many of defects such as earing, wrinkling and fracture. Study of the effect of some process parameters to determine the values of these parameters which give the best result, the distributions for the thickness and depths of the cup were used to estimate the effect of the parameters on the cup numerically, in addition to experimental verification just to the conditions which give the best numerical predictions in order to reduce the time, efforts and costs for producing square cup with less defects experimentally is the aim of this study. The numerical analysis is used to study

Photovoltaic (PV) devices are widely used renewable energy resources and have been increasingly manufactured by many firms and trademarks. This condition makes the selection of right product difficult and requires the development of a fast, accurate and easy setup that can be implemented to test available samples and select the cost effective, efficient, and reliable product for implementation. An automated test setup for PV panels using LabVIEW and several microcontroller-based embedded systems were designed, tested, and implemented. This PV testing system was fully automated, where the only human intervention required was the instalment of PV panel and set up of required testing conditions. The designed and implemented system was

Correlation of Serum levels of Chromium, Copper, and Manganese with the Glucose levels in Type 2 Diabetes Mellitus in Ira

Background: The metabolism of many trace elements such as chromium, copper, and manganese were reported to be altered in type 2 diabetes militates. This element may have specific roles in the pathogenesis and progress of this disease.

Objectives: To evaluate the serum levels of copper, chromium, and manganese in type 2 diabetic patients in Iraq. 

Patients and Methods: This case-control study included 100 type 2 diabetic patients, 35-60 years old, with high BMI as cases, and 100 non-diabetic subjects as controls who were healthy

Literary works include, for the most part, text thresholds, which are the first entry into reading them and understanding their connotations, and (literary works) vary according to text thresholds, some of which are limited to the title and on the cover page only, and others, in addition to these two thresholds, are based on the dedication threshold too, and others ...

This study takes the story of "Mamo Zain" of the poet Ahmed Al-Khani and his translator Sheikh Muhammad Ramadan Al-Bouti as the field of study, as it is a unique literary work, which included a number of textual thresholds which supported each other and cooperated with the content of the work.

The threshold of dedication in the story of "Mamo Zain" was a spee

Due to the Geographical links, language is one of the multiple affects among Arabs and Turks. As the different studies demonstrate, Turkish contains many words derived from other languages, yet Arabic remains the language that has great affects on Turkish. Unlike Turkish language, Arabic is a derivative language that requires no suffixes. Thus, Arabic verbs are tuned into Turkish verbs by adding auxiliary verbs. The present study traces some of the Turkish compound words of Arabic roots with an explanation that shows the Auxiliary added to form the Turkish verb as found in the stories of Otman Chevek Sawy’s Like A voice in the Dark. The conclusion sums up the findings of the study illustrated by numbers.

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