The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

Aimed at the researcher during his research to characterize the elements of internal control under the standards of the state and measurement and analysis of the extent to which those elements in the form of technical education through a selected sample included the three institutes (Institute of Directors Technical Institute for the preparation of the trainees and the Institute of Technology). The researcher used the method of analysis the descriptive terms used questionnaire to collect the necessary information and were subject to analysis using descriptive statistical methods Kalost mean and standard deviation, and research found a set of conclusions, including a commitment to the elements of internal control in the form of technical

The research titled (narrations of Imam Muhammad bin Ali al-Baqir (upon him be peace) about washing, in the four books of Sunan - study and analysis -) deals with what was reported from the noble and purified hadiths about him, peace be upon him, through the four hadith works represented by Sunan Abu Dawud (d. 275 AH). And Al-Jami’ Al-Kabir (Sunan Al-Tirmidhi) (d. 279 AH), Sunan Al-Nasa’i (Al-Mujtaba) (d. 303 AH), and Sunan Ibn Majah (d. 273 AH), who is the venerable imam and jurist from the House of Prophethood, as he transmitted many traces from the Prophet, may God bless him and grant him peace. Upon him and his family, peace be upon him. The study focused on his narrations, including the rulings on washing

مشكلة البحث واهميته:

نتيجة لما يشهده قطاع التربية من تغير كبير وتطور سريع, فقد اتجه تخطيط السياسة التعليمية في القطر نحو تحديد كفاءة النظام التعليمي بمختلف مراحله كونها اجزاء متداخلة في تركيب تنظيمي واحد(9: 3 ) . وذلك من اجل استمرار تطويره, وتوجيهه بما يتفق واحداث المرحلة ومتطلباتها, على اساس ان مخرجات كل مرحلة تعليمية من مراحله المتتابعة تمثل المدخلات الجديدة لمرحلة تعليمية لاحقة.

وقد حظي التعلي

ABSTRACTBackground : Acne vulgaris is a
common skin disease, affecting more than 85% of
adolescents and often continuing into adulthood.
People between 11 and 30 years of age and up to
5% of older adults. For most patients acne remains
a nuisance with occasional flares of unsightly
comedones, pustules and nodules. For other less
fortunate persons, the sever inflammatory response
to Propionibacterium acnes (P.acnes) results in
permanent
Methods: Disfiguring scars. (1, 2) Stigmata of sever
acne cane lead to social ostracism, withdrawal
from society and severe psychologic
depression (1-4).
Result Pathogenesis of acne Traditionally, acne
has been thought of as a multifactorial disease of
the fo

The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

The aim of this investigation is to study the rote of alkaline phosphatase in mammogenesis and lactogenesis. A total of fortyfemalealbino rats were used and divided according to their physiological states into four groups [ten rats each]. From each deeply ether anesthetized rat, the mammary gland was removed, fixed, quenched in liquid nitrogen and sectioned using SLEE cryostat. The sections were employed for routine haematoxylin and eosin stain and alkaline phosphatase demonstration using the calcium–cobalt method. The obvious finding in the mammary glands of pregnant rat was the presence of thick black rings indicating strong alkaline phosphatase activityaround the basal part of the secretory epithelium of the alveoli. In lactating mamma

Purpose: Studying the activity of acid phosphatase, which is the marker of lysosomal activity in the mammary glands of rats at different stages of the physiological maturation [virgih, pregnancy, lactation and Post lactation] Methods: Forty, female, albino rats were used in this study. They were divided into four groups according to their physiological states [virgin, pregnancy, lactation and post lactation]. The mammary glands, after suitable fixation and sectioning, were employed for routine haematoxylin and eosin stain and for acid phosphatase demonstration Results: Acid phosphatase activity was weakly diffuse in the secretory tubules of virgin rats, the diffuse and granular activity of this enzyme was increased during pregnancy in the s

Background: The individual differences in emotional and behavioral style can be examined through personality instruments. These differences may explain the health status of the individuals. The purpose of the present study was to assess the influence of Personality Types on gingival and periodontal health status among teachers in Baghdad city in relation to selected salivary hormone (Dehydroepiandrosterone). Materials and methods: Females teachers 534 of randomly selected schools were subjected to personality questionnaire using The Riso-Hudson Enneagram Type Indicator. Teachers were examined to estimate the periodontal status according to the Community Periodontal Index (CPI). A group of teachers were selected for salivary analysis of Dehy

Background: Nutritional condition was reported as one of the factors affecting the oral health status, particularly among underprivileged groups. Orphans are one of the known high-risk groups. The aims of this study were to assess the nutritional status of orphans, and its impact on the oral health status. Materials and Methods: Five-hundred children aged 6-12 years old, 254 males and 246 females: institutionalized, non-institutionalized orphans and controls were participated in this study. Nutritional status assessed according to body mass index (BMI). Ramfjord index teeth were examined to assess oral cleanliness and gingival condition. All data were analyzed using SPSS version 23. Results this study revealed the institutionalized orphans