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

Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration.   Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance.   Design/methodology/approach: To investigate the effect of information technology; we the valu

 My research deals with the positions that the Prophet (PBUH) distressed. And condolences to those who lost her father and other problems and calamities that impede the life of women, has been given to the Lord of men, and good qualities, to strike the nation's finest proverbs in ensuring lost and lost of women and children, to be shown to us humanity in its finest form, and the best analyzed, and I hope God help And guidance and Rashad

Background: Menopause can bring oral health problems and also associated with significant adverse changes in the orofacial complex. After menopause, women become more susceptible to periodontal disease due to deficiency of estrogen hormone. Current study aimed to evaluate the periodontal health status in relation to salivary constituent including pH, flow rate and some elements (Magnesium, Calcium and inorganic phosphorus) of pre and post-menopause women. Materials and Methods: Periodontal health status of 52 women aged 48-50 years old (26 pre-menopause and 26 post-menopause) were examined including (gingival index, plaque index, calculus index, probing pocket depth and clinical attachment level). Salivary sample was collected for two women

The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

Awsaj (Lycium barbarum) is a plant belong to family Solanaceae serves as a good source of bioactive compounds like phytosterols which have many important biological activity. Literature survey available so far revealed that there was no studies about Iraqi wild Awsaj phytosterols especially B-sitosterol, there for the objective of this study was to examine the efficiency of ultrasound assisted extraction (probe and bath) as compared to the conventional (Soxhlet) extraction method for extraction of phytosterols especially B-sitosterol from fruits, leaves, stems and roots of Iraqi wild Awsaj plant. This goal was achieved by comparing the extraction mass yield, also by a quick and easy approach for identification and quantification of bioac

Background: Aesthetic archwires are used to overcome the aesthetic problems of stainless steel wires but the color of the coating layer can be changed with time when exposed to oral environments. The aim of this study was to evaluate the degree of color change of different aesthetic archwires from different companies under different coloring solutions. Materials and Methods: One hundred fifty samples of coated archwires from three companies (Highland, G&H and Dany) were immersed in 5 solutions (artificial saliva, turmeric, tea, coffee and Miranda) to evaluate the degree of color changes after 7, 14 and 21 days using visible spectrophotometer. Data were collected and analyzed using one way ANOVA and post hoc Tukey’s tests. Resu

Laser assisted skin wound closure offers many distinct advantages over conventional closure
techniques. The objective of this in vitro experimental study, carried out at the Institute of Laser for
Postgraduate Studies/Baghdad University, was to determine the effectiveness of 980 nm diode laser in
welding of human skin wounds. Multiple 3-4 cm long full thickness incisions in a specimen of human
skin obtained from the discarded panniculus of an Abdominoplasty operation were tried to be laser
welded using a 4 mm spot diameter laser beam from a 980 nm diode laser at different laser parameters
and modes of action. The tensile strength at the weld site was analyzed experimentally. Although laser
assisted wound welding did

NA Nasir, H Amir, Faculty of medicine - Iraq, 2017 - Cited by 13

Objectives: Successful endodontic treatment outcome requires effective shaping and cleaning of root canals. This study aims to evaluate the smear layer removal after continuous chelation (CC) ) NaOCL\HEDP( and sequential chelation (SC) )NaOCL\EDTA( and their influence on the push-out bond strength (POBS) of Bio-C sealer. Materials and Methods: Palatal roots of the maxillary first molar (n=72) were divided into four groups (n=18) as follows: 3% NaOCL, SC: 3% NaOCL followed by 17% EDTA, CC: 3% NaOCL \9% HEDP and Distilled water. Thirty-two roots (n=8/group) were split longitudinally for smear layer evaluation using SEM. Forty roots were obturated with Guttapercha and Bio-C sealer using a single cone technique. Thre