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The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depen

Abstract:

This research sheds light on the major sins (fornication and sodomy) as two crimes that are prohibited by the divine laws, including its conclusion by the Islamic Sharia. Major sins so that life and the universe are organized, and the individual lives a life of chastity and purity free of filth and filth. The Islamic message included a set of preventive measures and remedial methods that, if the ummah were to apply them, they would live a decent life full of noble goals.

An advertisement is a human activity as old as human societies. As it was practiced by each society in accordance with the circumstances of the times and the means of communication available. The evolution of advertisement in the modern era reflected many factors to become an essential part of the lives of individuals in the world. Interesting in television advertising has increased in particular because it is the first and most influential mass media in the minds of people.

Advertisements play a big role in our lives as individuals. As advertisements surround us where we have been found; and bring us many benefits; as well as their contribution to accelerate the process of economic development a

Abstract

This study aims to identify the repercussions of the Corona pandemic (Covid 19) and its impact on the educational and psychological functions of the Omani family from the point of view of a number of fathers and mothers. Drive for a group of fathers and mothers, some of whom work in the government sector and others are mothers enrolled in graduate studies programs at the university, their ages range between (30-50 years) totally (28) mothers and fathers: 22 mothers and 6 fathers. The results showed that the repercussions of the transformation of e-learning, home quarantine, social distancing, and the challenges associated with them were among the most frequent responses that posed a real challenge to the

Purpose Heavy metals are toxic pollutants released into the environment as a result of different industrial activities. Biosorption of heavy metals from aqueous solutions is a new technology for the treatment of industrial wastewater. The aim of the present research is to highlight the basic biosorption theory to heavy metal removal. Materials and methods Heterogeneous cultures mostly dried anaerobic bacteria, yeast (fungi), and protozoa were used as low-cost material to remove metallic cations Pb(II), Cr(III), and Cd(II) from synthetic wastewater. Competitive biosorption of these metals was studied. Results The main biosorption mechanisms were complexation and physical adsorption onto natural active functional groups. It is observed that

An experiment was conducted at botanical garden of Department of Biology ,College of Education (Ibn-AL –Haitham ,University of Baghdad during winter season of 2010 -2011.The aim of prsent study is to investigate the effect of Garlic (Allium sativum) extract and root extract of Ginger(Ziniber officinale)in two concentration of both extracts (20% and 30%)on growth and yield of (Cicer arietinum).The result showed that both extracts increased plant hight ,Chlorophyl content ,relative growth rate (RGR).Absolute growth rate (AGR),seeds yield .seed weight average ,biological yield ,carbohydrate and protein percentages in seeds,in comparsim with control plants .

Complexes from the ligand (2-hydroxy benzaldine)-4-aminoantipyrine with some transition metal ions V(l?),Cr(lll),Fe(lll) and Co(ll) were prepared in the presence of the co-ligand 1,10-phenanthroline in alcoholic medium. These compounds were characterized by the available techniques: FT-IR ,UV-Visible ,magnetic susceptibility, Flame atomic absorption technique as well as elemental analysis and conductivity mesurments .From these spectral studies, a square pyramidal structure proposed for V(IV) complex and an octahedral geometry for Cr(III),Fe(III) and Co(II) complexes. The biological activity of the ligands and their complexes were evaluated by a gar plate diffusion technique against three human pathogenic bacterial strains: Pseudomonas ae

Background: Dental implant considers a unique treatment option for the replacement of missing dentition. The new trend of implants is looking for materials which accelerate bone formation in bone implant interface and enhance osseointegration to provide immediate loading directly after placement and decrease the time period which is disturbs patients and uncomfortable. The aim of the study was to evaluate the effect of nano zirconium oxide (ZrO2) and nano hydroxyapatite (Hap) mixture coating of screw shaped commercially pure titanium (cpTi) implants on bond strength at the bone implant interface with torque removal test and histological analysis in comparison with non coated implants. Materials and methods: Forty screws were machined from c

 We studied the changing of structural and optical properties of pure and Aluminum-doped ZnO thin films prepared by thermal evaporation technique on glass substrates at thickness (800±50)nm with changing of annealing temperatures ( 200,250,300 )℃ for one hour. The investigation of (XRD) indicates that the pure and doped ZnO thin films were polycrystalline of a hexagonal wurtzite structure with preferred orientation along (002) plane. The grain size was decreased with doping before annealing, but after annealing the grain size is increasing with the increase of annealing temperature for pure film whereas for the doped films with ratios 1 %, 2 % we found that the grain size is larger than that before annealing. The grain size