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

Background: rheumatoid arthritis (RA) is a systematic autoinmume disease with prevalence of 1% world wild, it is characterized by chronic inflammation of synovial joints, which commonly leads to progressive joints destruction and consequent disability with reduction in quality of life of life.

Individual cannot live alone due to to his need for others to facilitate His supplies for living, thus social affiliation is considered one of the most important psychological, social needs in individuals life through his willing to affiliate to others whether they were friends ,family, colleague , or even home to reach some degree of  psychological stability.

       Affiliation is a tool to search for Satiate through living with group from the same type or comply for group or to be compatible with them or even to be adherent and accept what the group agreed about of criterion.

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Background:The initiation and maintenance of reproductive functions are related to an optimal body weight in women. Body weight affectthe ovarian reserve which is basically an estimate of how many oocytes (eggs) are left in the ovaries.
Objective: To study the relationship between obesity and serum and ultrasound markers of ovarian reserve in mid-reproductive age women (21- 35 years old).
Patients and method:Twenty participants (“obese”) had a body mass index (BMI) of 30 to 35 Kg/m2 and another 20 participants (“non-obese”) had a BMI20-29 kg/m2. The obese women had a mean age of 27.9 years and the non-obese women had a mean age of29.5 years. Blood samples were collected from all participants, a

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

Objective: To evaluate the psychological work environment's effect on the workers’ productivity in Baghdad
City industries at Al-Rusafa and Al-Karkh Sectors.
Methodology: A descriptive evaluation design is employed throughout the present study from May 25th 2012
through January 7
th
, 2014. A purposive (non probability) sample is selected for the study which includes (500)
workers from industries at AL-Russafa and AL-Kerch sectors in Baghdad City. A questionnaire is constructed to
gather data which may assist to achieve the objective of the study. Content validity of the instrument is
determined through eliciting the opinions of a panel of (10) experts and the reliability through a pilot study by
using intern

the political changeable is important reflection in areas of life and the designers tried to high light it in the cover of Journal promised time Journal a fertile square to show reflection of political changeable, and triad  to  search  the  current  path. The  first  chapter organized according to axes, problem of  research formulated according to question:- what are reflections of political changeable in magazine cover?

    The importance of research depth of specialized approach on level of technical and stylistic as ago al ago as in: the baring of political changeable in design of journal's cover. The research moves in cognitive border from 2013 to 2017 and selection of t

This study was conducted according to contract with the North Refineries Company-Baiji and deals with the hydrodesulphurization of vacuum gas oil of Kirkuk crude oil, boiling range 611-833 K. A trickle bed reactor packed with a commercial cobalt-molybdenum on alumina catalyst was used. The operating conditions were: temperature range 583-643 K, liquid hourly space velocity range 1.50-3.75 1/h, hydrogen to oil ratio about 250 l/l and pressure kept constant at 3.5MPa.
The results showed that the aromatic content decreased and sulfur removal increased with increasing temperature and decreasing space velocity. The properties (viscosity, density, flash point and carbon residue) of the products decrease with temperature increasing, but the

Background: EEG recording showed a definite relationship between epileptiform EEG discharges and cognitive impairments (transient cognitive impairment “TCI”), since interictal spikes, which correspond to a large intracellular depolarization with evoked action potentials, in many ways mimic a “miniseizure.” Interictal spikes can result in transitory cognitive impairment with the type of deficit dependent on where in the cortex the spike arises. The interictal spikes, particularly if frequent and widespread, can impair cognitive abilities, through interference with waking learning and memory, and memory consolidation during sleep.
Objectives: the aim of this study is to evaluate the effect of subcli