The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

<span lang="EN-GB">Transmitting the highest capacity throughput over the longest possible distance without any regeneration stage is an important goal of any long-haul optical network system. Accordingly, Polarization-Multiplexed Quadrature Phase-Shift-Keying (PM-QPSK) was introduced lately to achieve high bit-rate with relatively high spectral efficiency. Unfortunately, the required broad bandwidth of PM-QPSK increases the linear and nonlinear impairments in the physical layer of the optical fiber network. Increased attention has been spent to compensate for these impairments in the last years. In this paper, Single Mode Fiber (SMF), single channel, PM-QPSK transceiver was simulated, with a mix of optical and electrical (Digi

Background: With the increasing demand on esthetic orthodontic appliances, discoloration of clear elastomeric chains and modules remains an issue which concerns both orthodontics and patients. This in vitro study was conducted to evaluate the effect of exposing stretched clear elastomeric chains from six different companies (Ortho Technology, Ormco, Ortho Organizer, American Orthodontics, Opal and G&H companies) to three types of dietary media (tea, coffee and turmeric). Materials and methods: A total of 960 lengths of six modules were cut from short type elastomeric chain; 160 pieces from each brand. The specimens were stretched 50%, placed on plastic boards, and incubated in water at 37°C for 1 day, 7 days, 14 days and 28 days. Once a

    Three Spirurid nematodes: Amidostomoides acutum (Lundahl,1848) Seurat, 1918, Epomidiostomum uncinatum (Lundahl,1848) Seurat, 1918 and Tetrameres sp. Creplin,1846 were isolated from the stomach (provenrticulus and gizzard) of the shoveler Anas clypeata from central Iraq. A brief description, morphometric and meristic characters for the nematodes were provided.Incidence of the three nematodes discussed with pertinent literatures.

خلفية البحث:  مع دخول جائحة COVID-19 عامه الثالث ، من الواضح أن آثاره تمتد إلى ما بعد الجهاز التنفسي وهي مهمة سريريًا. قد يكون لهذه العواقب أيضًا تأثير على الصحة ونوعية الحياة. ربما يكون ثلث النساء قد عانين من تغيرات عابرة في أنماط الدورة الشهرية نتيجة للضغوط المرتبطة بوباء COVID-19. وقد يكون هذا التغيير ناتجًا عن التوتر والقلق. يمكن أن يكون عدم انتظام الدورة الشهرية أو غيابها مؤشرًا على انخفاض الخصوبة ، والذي يمكن

Objective(s): To evaluate nurses’ Practice toward neonatal endotracheal suctioning procedure, and to determine the effectiveness of the interventional program on nurses’ practices, as well as to find out the relationship between nurses’ practice and their demographic characteristics.

Methodology: A Pre-experimental, one group design, was carried out to achieve the objectives of the current study using the evaluation approach and the implementation of the education program for the period from January 17 to June 31, 2022. A non- probability, purposive sample of (24) nurses were selected from the Neonatal Intensive Care Unit at Pediatric Teaching Hospital/ Medical City Department. A checklist w

Microbial lipases today occupy a place of prominence among biocatalysts owing to their ability to catalyze awide variety of reactions in aqueous and non- aqueous media, A.baumannii were isolated from different clinical specimens from hospitalized patients from Baghdad hospitals and were detected by biochemical tests and API20E system. The percentage of isolation was (16.6%), A. baumannii is an increasingly multidrug – resistant (MDR), it showed high level of resistant to Ceftriaxon, Colistin, Piperacillin, Co-trimoxazol, Tertracycline, Carbenicillin, Amoxicillin, Penicillin G, Gentamicin and Ceftazidim , wherease the isolates were highly sensitive to Imipenem, Ciprofloxacin, Meropenem, Amikacin, and Cefotaxime.

There is no doubt that the oud is one of the most important folk musical instruments in Iraq. It has been known since the ages of ancient Iraq in its form, strings, and the way to play it through the clay number. On them, however, they have participated in showing the instrument the greatest potential and musical aesthetics, and the interested person may be wondering about ways to learn to play this instrument, so the training methods varied between personal interpretations on the one hand and systematic teaching in educational institutions on the other hand, especially that they have received the attention of educational institutions Miya, that which must adopt an appropriate and scientific strategy that accompanies global education pro

Abstract: In this research we study the of added NaCl with concentration (0.2, 0.02)M on the spectral of cationically charged dye (cresyl violet) and anionically charged surfactant (sodium dodecyl sulphate) with different concentration, the result show two peaks appearance the first attributed to micelle and the other formation of dye surfactant complex, in addition to the increase in the quantum efficiency of emission spectrum and shifted toward long wavelength (λmax=692.5nm-626nm).