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

Abstract

Prescribing drugs to patients to treat ailments or reducing their morbidity may not be enough, even if the drugs were all indicated and in the right dose. Clinical pharmacists play a pivotal role in conducting information and instruction to patients and conveying feedback to treating physician when appropriate, and the final goal is in the interest of the patient.  Identification and classification of drug related problems and discussing them with the health care providers.  Prospective, interventional, clinical study for 180 hemodialysis patients, and was designed as two phases, an observational phase to identify drug related problems and classifying them according to the latest Pharmaceutical

In the city, building space could transform to be as place, because architecture does not include only traditional values such as housing, human protection, stability, etc, but could carry other dimensions beyond the housing or building occupancy or develop urban design. Rivers had vision in motion as a way to show dynamic processes in its flowing slowly, which are simply measured in time and the life of citizens. The research consider the river path in traditional cities as Alley connecting the spaces of the city ... old Baghdad was characterized by this property and it is look like Venice in the past, while traditional European cities were able to preserve this property till now, and capable to take transformation of the city with deve

Vaginal biopsies and smears were collected from ten adult local healthy goats. Routine histological methods were carried out on vaginal biopsies and then stained with PAS stain. The smears were stained with Methylene blue. All samples were inspected under light microscope. The present study found that many constituents of the wall of the vagina, which have an important functional role, were absent; among these were the vaginal glands, goblet cells, muscularis mucosa, and lymphatic nodules. On the other hand, vagina showed special compensatory histological mechanisms, namely, the deep epithelial folds, the well-developed germinated stratum basale, the apparent basement membrane, and the profuse defensive cells, such as neutrophils, m

  The present study was done to identify the karyotype of Mystus pelusius fish , which is the only representative of the family Bagridae in Iraq, they have been caught from Tigris river in AL-Kraat area of Baghdad city, the results show that the diploid chromosome number was 2n=32 and the males chromosomal types included 2n=(6m+13sm+7st+6t)and fundamental number FN=51, in females chromosomal types included 2n=(6m+12sm+8st+6t)with FN=50,also it observed that the first submetacentric pair was the largest within the biarmed chromosomes .The results revealed that the male heterogamety and the female homogamety , accordingly it follows the sex determination system (XX / XY) , as the (X) chromosome represented by medium sized submetacentr

         Trace elements concentrations are frequently reported to be a good indicator for diagnosis and prognosis of some disease. The levels of copper, zinc, manganese, and magnesium were measured in serum of two group. Group one contains (52) newborn jaundice patients while the second group contains (20) healthy newborn used as controls.

          In this study the concentration of Cu, Zn, Mg, and Mn were measured using atomic absorption spectrophotometer (AAS). It has been found that zinc level is significantly lower in newborn jaundice patients compared with normal subjects at (p<0.05) , also the level of Cu, Mg, and Mn were significantly

Objectives: The main objective of this study is to examine the crucial role that Russian writers and intellectuals played in catalyzing the 1905 Revolution in Russia. Specifically, the study sought to analyze how their literary works, philosophical ideas, and political writings challenged Tsarist autocracy, depicted the suffering of the masses, and inspired opposition movements. The study aimed to highlight the defiant writings that contributed to the rise of political figures and the eventual overthrow of the repressive regime. Methods: The historical narrative and analytical methods were employed, conducting a comparative analysis of prominent works by renowned authors such as Tolstoy, Gorky, and Chekhov. This analysis focused on

Cloud computing (CC) is a fast-growing technology that offers computers, networking, and storage services that can be accessed and used over the internet. Cloud services save users money because they are pay-per-use, and they save time because they are on-demand and elastic, a unique aspect of cloud computing. However, several security issues must be addressed before users store data in the cloud. Because the user will have no direct control over the data that has been outsourced to the cloud, particularly personal and sensitive data (health, finance, military, etc.), and will not know where the data is stored, the user must ensure that the cloud stores and maintains the outsourced data appropriately. The study's primary goals are to mak

The present study has been carried out to estimate heavy metals mobility, bioconcentration and transfer from polluted soil to roots tissues and from roots tissues to aerial parts using bioconcentration factor and translocation factor. Soil samples and the biomass of the eight vegetable species have been collected during summer season, 2019 from four different sites in Wadi Al-Arg, Taif Governorate, KSA. In general, heavy metals content of soil samples in site III and IV have recorded elevated values compared with those of site I and II. The soil from site IV has shown the highest concentration of Mn, Ni, Cr, Pb, Cu, and Cd amounted 31.63, 14.05, 13.56, 22.79, 31.02 and 2.98 mg/kg dry soil respectively, while the soil from site III has sh