This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

A total of sixty raw milk samples were collected from (street vendors and shops) from Baghdad city, Iraq. The samples were inoculated into peptone water and, then, subcultured onto MacConkey agar and Blood agar. Identification of isolates was confirmed by microscopic examination, cultural characteristic, biochemical tests, Vitek (VITEK®2 system), and Biolog GN substrate reactions followed by 16S rRNA and specific genes sequencing. Of 60 raw cow’s milk samples, Providencia spp. were identified only in 4 samples (6.67%) and P. rettgeri was the most common, 2/4 (50%), followed by P. stuartii and P. vermicola, 1/4 (25%). Antimicrobial susceptibility tests were conducted against ten antibiotics by the disc diffusion method. All Provid

In the Rumaila oilfields in southern Iraq, the Zubair Formation was deposited in a shallow environment as three main facies, delta plain, backshore, and delta front depositional conditions indicating a transition from delta front and delta plain to a highstand level due to the finning upward mode. The facies of the Zubair clasts show well-sorted quartz arenite sandstone, poorly sorted quartz arenite sandstone, clayey sandstone that has not been properly sorted, sandy shale, and shale lithofacies. The minor lithofacies were identified using well-logging methods (gamma ray, spontaneous potential and sonic logs) and petrography. The Zubair clasts are of transition environment that appears to be transported from freshwater and deposited

This study aimed to detect Anaplasma phagocytophilum in horses through hematological and molecular tests. The 16S rRNA gene of the Anaplasma phagocytophilum parasite was amplified by polymerase chain reaction (PCR), then sequenced, and subjected to phylogenetic analysis to explore "Equine Granulocytic Anaplasmosis" (EGA) infection in three important gathering race horses areas in Baghdad governorate, Iraq. Blood samples were obtained from 160 horses of varying ages, three breeds, and both sexes, between January and December 2021. Prevalence and risk variables for anaplasmosis were analyzed using statistical odds ratio and chi-square tests. Results demonstrated that clinical anaplasmosis symptoms comprised jaundice, wei

Acontaminated ophthalmic solutions represent a potential cause of avoidable ocular infection. This study aimed to determine the magnitude and pattern of microbial contamination of eye drops in out patient at the department of ophthalmology, at Baghdad national hospital, Iraq. Fifty four vials from the out patient clinic were obtained for microbial examination after an average use of 2 weeks. The dropper tip and the residual eye drop were examined for contamination. The specimens were cultured, the number of colonies counted, the organisms identified. Eight (15%)  out of 54 analyzed vials were contaminated , most bacteria identi

The construction sector is considered an important and influential pivot in the national economy of any country.  Nations are working to develop this sector, receiving modern and developed techniques. So, this sector can be a carrier or a receiver of modern technologies. The cost of technology transfer between the international companies that sponsor this sector is a matter of great importance, especially since different factors affect the need for this advanced technology. The cost of technology transfer in construction is related to multiple factors presented by Knowledge, equipment, plant, hardware and software. The lack of distinguishing and evaluating the direct and indirect costs in the construction sector during

Iraq has the distinction of being a great potential of non-renewable natural resources,
especially crude oil and natural gas. Since the discovery of crude oil at the beginning of the
twentieth century in Iraq. Although the different of investment types, it contributed to the oil
sector in the provision of financial resources to the state treasury , since that date until the
present time.
Search has been marked by division ((The foreign investment in the oil sector in Iraq after
2003)) into three sections. The first section included a brief history of the development of
Iraq's oil potential in terms of oil reserves, and oil fields, and the quantities of production and
export. The second section reviewed the investm

The type of video that used in this proposed hiding a secret information technique is .AVI; the proposed technique of a data hiding to embed a secret information into video frames by using Discrete Cosine Transform (DCT), Discrete Wavelet Transform (DWT) and Curvelet Transform (CvT). An individual pixel consists of three color components (RGB), the secret information is embedded in Red (R) color channel. On the receiver side, the secret information is extracted from received video. After extracting secret information, robustness of proposed hiding a secret information technique is measured and obtained by computing the degradation of the extracted secret information by comparing it with the original secret information via calculating the No