The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

Abstract

Knowing the amount of residual stresses and find technological solutions to minimize and control them during the production operation are an important task because great levels of deformation which occurs in single point incremental forming (SPIF), this induce highly non-uniform residual stresses. In this papera propose of a method for multilayer single point incremental forming with change in thickness of the top plate (0.5, 0.7, 0.9) mm and lubrication or material between two plates(polymer, grease, grease with graphite, mos₂) to knowing an effect of this method  and parameters on residual stresses for the bottom plates. Also compare these results for the

Purpose To test the effect of strategic Supremacy on strategic success A case study in Thi Qar Governorate, methodology/approach – this is a mandatory entry.

a case study was used and applied to the Department managers of Government of the province of Thi Qar, Research limitations/implications – It is clear that the strategic Supremacy variable is not being used effectively to achieve strategic success.

Practical implications – use strategic supremacy positively to Support for strategic success. implementing and monitoring ignorance of them in how to use thi

A Copper- Mullet walled Carbon Nanotube Cu/MWCNT composite coatings prepared by direct and pulse electrodeposition with various contents of MWCNT particles, using electrodeposition method from acidic sulfate bath. The effect of the current density, pulse frequency and  particle loading (PL) of MWCNT particle in the electrolyte on the morphology and volume fraction Vol% of MWCNT in deposit were investigate. The experimental results indicated that the depositing condition affect on the microstructure of deposited copper and MWCNT Vol% in deposit. Also, the Vol% of MWCNT increases in deposit with particle loading (PL) increasing in the bath and increased with increased current density. Increasing MWCNTs in electrolyte produced increase

Methotrexate (MTX) is one of the most effective medications to treat rheumatoid arthritis (RA).Aserum of 60 Iraqi male patients suffering from RA as (G1) was newly diagnosis and the same patient in G1 after taking MTX as G2 and 40 Iraqi male healthy control as G3. Nesfatin-1 (Nf-1) is belong to the adipokine family withpleiotropic effect. Nf-1 has been found in different tissues, including stomach, pancreas, bone cells, cartilage and heart. Retinol binding protein (RBP4) was known as transpoter of retinol from its storage sites in the liver to the extrahepatic tissues. Moreover, RBP4 acts as adipokine and contributes in the pathophsyology of prototypic inflammatory disease, rheumatoid arthritis (RA). The results showed a significant increas

the films of cdse pure and doped with copper ratio glass substrate effect od cucomcentration technique thikness doped with copper is an anonmg and the density of state increases

This study was conducted in Wasit governorate for the period between February 2012 to February 2013 to determine the impact of Castor seed oil at different concentrations 100, 75, 50 and 25% in inhibition of the growth of E. coli isolated from 52 male and female patients (2-70 yrs) attending Al Zahra Hospital and Al Karama Hospital in Kut city. Oil was extracted from seeds of Castor had the ability to inhibit E. coli isolated from patients presented with recurrent urinary tract infections . Zone of inhibition accomplishing was 9.06 mm in diameter.HPLC analysis revealed that the content of α-linolenic in Castor seed oil (18.90 μg\ml) was higher than other fatty acids followed by oleic. Perhaps this is why it able to inhibit E. coli; whi

In the current study, we investigate the effect of  (La) substitution  instead of (Cu) on the properties of the superconductor compound  (Bi2Sr2Ca2Cu3-xLaxO10+δ)  with (x=0,0.05,0.1,0.15,0.2). The samples were  prepared  by solid state reaction method(SSR). Xray diffraction technique (XRD) was used to estimate the structural  properties of the specimens which show an orthorhombic crystalline structure for all the specimens.       The results show that the change in ( La) concentration  leads to decrease the concentration of (Bi-2223), increment in (Bi-2212 ) and(Bi-2201) with appearance of some impurities. Also decrease the critical temperature(Tc) with the increase

In the present study, histological study was carried out on adult chickens to shed light on the effects of GH and IGF-1 on the heart, liver, and gizzard. The microscopic examination had shown that GH and IGF1 promote protein synthesis in the heart tissue. The herein work referred to the presence of a considerable amount of adipose tissue among the bundles of cardiac muscles, which is related to the metabolic process. The results also revealed that GH and IGF-1 promote both protein synthesis and Mitosis in the tissues of the liver and gizzard Moreover, the above hormones stimulate apoptosis, regeneration and secretory activity in gizzard secretory glands