This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

      Air pollution means the release of pollutants into the atmosphere, which are harmful to human health and the planet as a whole. Almost all air pollutants come from production and energy use. In the present work, an assessment of some heavy metals, natural radioactivity and the quantity of dust fallen in three sites (Tessen, Rahemawa, and Laylan) in Kirkuk Governorate, northern Iraq. Three dust samples were collected from three locations (residential, commercial and industrial areas). The collected samples were analyzed for Cd, Cr, Cu, Ni, Pb, Zn, and radioactivity (Gamma rays). The studied heavy metals (Fe, Ni, Pb, and Zn) exceeded their limits in the atmosphere due to the increase in the number of automobiles, which

Antibiotics are essential for treating infectious diseases, but their overuse and adverse effects are raising concerns about global public health. The pervasiveness of antibiotic contamination in aquatic environments has drawn increased attention in recent years. The primary concern regarding the release of antibiotics into the environment is the potential for microorganisms to become resistant to antibiotics. This review article summarizes the analytical methods used to determine the presence of trimethoprim and metronidazole in various environmental samples. These antibiotics have traditionally been analyzed using tandem mass spectrometry or high-performance liquid chromatography coupled to mass spectrometry; fluorescence or ultrav

based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

With the advancement of modern radiotherapy technology, radiation dose and dose distribution have significantly improved. as part of Natural development, interest has recently been renewed by treatment, especially in the use of heavy charged particles, because these radiation types serve theoretical advantages in all biological and physical aspects. The interactions of alpha particle with matter were studied and the stopping powers of alpha particle with Bone Tissue were calculated by using Zeigler’s formula and SRIM software, also the Range for this particle were calculated by using Mat lab language for (0.01-1000) MeV alpha energy.

Leishmaniasis diseases constitute an important public health problem in both tropical and subtropical areas. The aim of this study is to evaluate the epidemiological situation of cutaneous leishmaniasis (CL) in Babylon province, Iraq. The current work included the recording of 142 new cases of CL infection in Babylon province for the period from November 2019 to February 2020. Male infection was represented by 87 cases (61.27%), while females composed 55 samples (38.73%), with a significant difference (p<0.05) between the two groups. The age group of 5-14 years was found to have the highest recorded CL cases  (56; 39.44%), while the age group of less than one year had the lowest  cases  (1; 0.70%), with the differences

The role of university in awareness of Social and Cultural Human Rights to Students
still at the beginnings . the irritable secure of Iraqi environment is the most challenges that
cease any work that may raise the human rights in university . in spite of obstacles the same
society of university like conferences and meetings that related to this subject . as well as the
luck of professional teachers.
This study raises a group of important questions, perhaps the most :
The contribution of university in educates their students of the social and cultural human
rights? What are the most challenges that facing these students? Does the university
responsible of this luck of understanding these human rights?
This Study

The study aims to detect the presence of carbapenems genes and the prevalence of antibiotic-resistant E. coli in the Tigris River. Samples were collected from three sites of the Tigris River: S1Adhamiya, S2 Medical city hospital, and S3 Abu Nuwas. It diagnosed 40 isolates of E. coli out of 67 isolates of bacteria by Vitek2. The antibiotic sensitivity was determined by the disk diffusion method. E.coli isolates were tested against 7 antibiotics these belonged to β-lactam, Carbapenem. Also, the resistance genes) blaVIM and blaNDM) detected for these isolates of E. coli.  The results appeared resistance of  E.coli against AMC 82.5%, PRL 62.5%, AM 55%, and moderate resistance

Four genetic populations ( P1 , P2 , F1 , F2) were used in this study .
The parental cross in barley ( P1 barakq and P2 Pakistan ) was done . Many quantitative
pheno types were estimated such as plants length , tillers number , grains yield , capsules
number , the number of grains per capsule and the weight of 1000 grains . The results showed
significant differences in genetic variance values in the seconed filial generation ( F2) for all
the studied phenotypes : High values for the heritability were observed for all the studied
phenotypes .
These results indicated the effect of additive and non-additive genes on the quantitative
phenotypes . Finally , the selection of first generation can utilized for impro