The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

Introduction and Aims: Job burnout such as occupational hazards that have been considered in recent years. This research aimed to investigate the relationship between religious beliefs and job burnout among nurses working in hospitals in Gonabad city in 2017. Materials and Methods: This study is cross-sectional and correlational study. The sample consisted of 100 nurses in Gonabad city who were selected using stratified randomized method. Using the Maslach job burnout and Alport religious beliefs Inventories, data were collected and were analyzed with SPSS version 16 and Pearson, Spearman and independent sample T tests were analyzed. Significant level was considered less than 0.05. Results: Average job burnout in nurses working in hospit

In this paper will be applied to a probability model of inventories periods of multiple stores of raw materials used in the cement industry, cement factory in Samawah and basic materials are limestone, soil normal, iron soil, fuel oil and gypsum. It was built of this model after the test and determine the distribution of demand during the supply period (waiting period) for each subject and independently of the rest of the material as it is not affected by any of the materials above interrelated in the process of supply, this test has been using the Statistical Package of (SPSS) and then was determining the amount of request optimum seeking in each batch and each substance known volume of economic optimization of

This study was designed to know the effect of Diclofenac sodium (voltaren) drug on the histological composition of kidney in domestic rabbits . Twelve adult males with (1.4) kg weight . The first group of animals administrated orally by 1 ml of Voltaren with 6 mg/kg , while the second group with (1) ml of distal water (as control group ) . the administrated continue for (60) days sequentially. The treatment with voltaren showed pathological cases in tissues and cells of kidney including necrosis, infilteration ,congestion in blood vessels edema.Also epithelial separation in kidney tubules in comparison with control group Conclusion from the above results, revealed that voltaren had negative effects on the kidn

This study aimed to investigate the prevalence of intestinal helminth infections in humans and detect Toxocara spp. in cats, with a focus on assessing the impact of age and gender on infection rates. Traditional diagnostic methods have historically limited the accurate identification of helminth infections in humans. Analysis of 450 human stool samples revealed an overall helminth infection rate of 5.7% using conventional techniques. The specific infection rates were 0.4% for Strongyloides stercoralis, 0.6% for Schistosoma mansoni, 1.7% for Hymenolepis nana, and 2.8% for Ascaris lumbricoides. Notably, no infections were recorded in the 30–39 and ≥40-year age groups, while the highest infection rate (16.3%, P≤0.01) was observed in indi

Nosocomial infections (NIs) are hospital-acquired associated infections, and also contracted due to the infections or toxins that exist in some location, like hospital. Therefore in our study, 4 Lactic acid bacteria (LAB) isolates were obtained from dairy product (Lactobacillus brevis, L. acidophilus, Lactococcus raffinolactis and Lactococcus lactis) and were tested for Bacteriocin production to select Lactococcus lactis among them. Cell free supernatant (CFS), Lipid and partial purification of protein La. Lactis had high inhibitory effect against test pathogens (E. coli, Bacillus cereus, Staphylococcus aureus and Streptococcus). 30 isolates that diagnosed by Vitec, were isol