This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

Background: evaluate the effects of three different intracoronal bleaching agents on the shear bond strengths (SBS) and failure site of stainless steel and monocrystalline (sapphire) orthodontic brackets bonded to endodontically treated teeth using light cured orthodontic adhesive in vitro. Materials and methods: Eighty extracted sound human upper first premolars were selected, endondontically treated and randomly divided equally (according to the type of the brackets used) into two main groups (n = 40 per group). Each main group were subdivided (according to the bleaching agent used) into four subgroups 10 teeth each; as following : control (un bleached) group, hydrogen peroxide group (Hp) 35%, carbamide peroxide group (CP) 37% group and s

يهدف البحث إلى تقييم الكفاءة الوظيفية لمؤسسات التعليم الأهلي في أداء وظيفتها بمستوى عالٍ لتشبع حاجة سكان المدينة الذين فضّلوا التعليم الأهلي على التعليم داخل المؤسسات الحكومية مما أدى إلى انتشارها، وصولا إلى أهم الآثار المترتبة على ذلك الانتشار إذ نافست فيه مؤسسات التعليم الحكومي، بل وتنافست المؤسسات الأهلية فيما بينها لتقديم أفضل خدمة تعليمية للصراع من أجل البقاء، وتهدف أيضا إلى  إظهار الوجه السلبي ا

Background: The need of the patient for a more reasonable esthetic orthodontic intervention has risen nowadays. Thus, orthodontists make use of esthetic orthodontic materials like brackets, ligature elastics, and arch wires. The esthetic brackets come as different forms of materials, such as ceramic brackets, which have their stainability remaining as the most important consideration for the patients and the orthodontists. This study aimed to compare the staining effects of various staining materials, including black tea, cigarette smoke and Pepsi, as well as the time effect on the color stability of sapphire ceramic brackets bonded with three kinds of light cure orthodontic adhesives: Transbond, Resilience and Enlight. Materials and Met

Experimental densities, viscosities η, and refractive indices n_D data of the ternary  ethanol+ n-hexane + 3-methyl pentane system have been determined at temperatures 293.15,303.15 and 313.15 K and at atmospheric pressure then these properties were calculated theoretically by using mixing rules for densities, viscosities and refractive indices .After that the theoretical data and the experimental data were compared due to the high relative errors in viscosities an equation of viscosity was proposed to decrease the relative errors.

Abstract

Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .

Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.

Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat

   This study was carried out to study the tolerance degree of wheat Triticum aestivum L. C. V. AL-Fateh to NaCl (0,20,50,70,100) mM by using CaSO4 (1,5,10) mM in hydroponic culture.  The results showed that the adverse effect of NaCl on some growth parameters such as chlorophyll concentration , soluble carbohydrates and protein content in shoot and root systems were increased with increase of NaCl concentration in growth medium , But these effects are reduced  by using CaSo4 to ellivate the stress of NaCl . The best results were obtained by using 5mM of CaSO4 with 50mM of NaCl and 10mM of CaSO4 with 100mM of NaCl in these concentrations the chlorophyll , soluble carbohydrates and protein contents were raised to the l

Urban Development refers to many topics such as: increased population density, city size, and individual’s production, distribution of technology and the growth of commercial, industrial and service professions. Such development is linked to the coordination of social and cultural trends in order to achieve social progress and economical prosperity. Knowledge as a topic now is known as intellectual capital wich led to upgrae the concept of urban development to be extended into many fields of knowledge, for example, cultural, social and human development to move the level of community culture into a new better standard.

The research adopted the urban transformation based on knowledge as an important factor in gr