The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

       The dielectric properties of polyvinyl chloride (PVC)-MnCl2 composite were studied by using the impedance technique. The measurements were carried out as a function of frequency in the range from 10 Hz to 13 MHz and temperature range from 27oC to 55oC. Using a composite of 20 wt. % MnCl2 by weight, it was found that the dielectric constants and the dielectric loss of the prepared films increase with the increasing temperature at law frequency and the enhancement of the ionic conduction which is confirmed by the increase the of AC. conductivity and the decrease of the activation energy of the conduction mechanism at high applied frequency. The observed relaxation and polarization effects of composite a

This study has been conducted to examin the effect of sodium propionate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.10% sodium propionate prolonged the storage peroid until the third month, while the use of 0.20% sodium propionate showed no growth of bacteria up to six month of storage, three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli. using 0.10% sodium propionate showed no growth of mold up to three month of storage ,while using of 0.15 % and 0.20% sodium propionate prevent the growth

This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

This study was carried out to find out the effect of germination of broad beans and chickpeas seeds for different periods on their antinutritional factors content ( Trypsin inhibitor and Phytic acid ) and the chemical constituents of germination seeds compared with the control samples (ungerminated seeds) . The results indicated asignificant increase (P<0.05) in crude protein content as germination period proceeded.The highest values of 28.0% and 24.0% were reached on the sixth and fourth day for germinated broad beans and chickpeas respectively, The intial values were 25.6% and 23.5% for control samples, respectively. The content of raffinose,stachyose and verbascose were reduced as germination period proceeded, Stachyose and verbascose we

An experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat

Background: Vibration decreases the viscosity of composite, making it flow and readily fit the walls of the cavity. This study is initiated to see how this improved adaptation of the composite resin to the cavity walls will affect microleakage using different curing modes

Materials and methods: Standard Class V cavities were prepared on the buccal surface of sixty extracted premolars. Teeth were randomly assigned into two groups (n=30) according to the composite condensation (vibration and conventional) technique, then subdivided into three subgroups (n=10) according to light curing modes (LED-Ramp, LED-Fast and Halogen Continuous modes). Cavities were etched and bonded with Single Bond Universal

In this work, magnesium aluminate spinel (MA) (MgO 28 wt%, Al2O3 72 wt%) stoichiometric compound , were synthesized via solid state reaction (SSR) Single firing stage, and the impact of sintering on the physical properties and thermal properties as well as the fine structure and morphology of the ceramic product were examined. The Spinel samples were pressed at of (14 MPa) and sintering soaking time (2h). The effect of adding oxide titania (TiO2) was studied. The obtained powders were calcined at a temperature range of 1200 and 1400 °C. The calcined samples spinel were characterized by XRD, it showed the presence of developed spinel phase end also showed that the best catalyst is titania. The SEM image showed the high sintering temperat

An isolate of Leishmania major was grown on the semisolid medium and incubated at 26ºC. The isolate was irradiated by He: Ne laser (632.8 nm, 10 mW) at exposure times (5, 10, 15, 20, 25, 30) minutes in their respective order. The unirradiated groups represent control group. Growth rate and percentage of viability were examined during six days after irradiation. The change in these two parameters reflects the effect of irradiation on the parasite. The results refers that the general growth effected by irradiation in comparison with un irradiation group, The growth rate of parasite decrease with increasing the exposure time in comparison with control group. Parasite viability decrease with irradiation and the percentage of living cell dec