The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

Background: Obesity is a worldwide challenge and is closely
connected to many metabolic diseases. Two types of
adipose tissue, white adipose tissue (WAT) and brown
adipose tissue (BAT) have been identified. White fat cells
store chemical energy, brown adipocytes defend against
hypothermia, obesity and diabetes.
Objective: To localize and quantify brown adipocytes in
human subcutaneous (S) and visceral (V) adipose tissue by
histology and immunohistochemistry.
Type of the study: A cross –sectional study.
Methods: Adipose tissue was obtained from histopathology
specimens taken from ten patients, of different age, sex and
body mass index (BMI), undergoing surgery for different
pathologies

Although the term' tautology' predicts negative connotation, it is often employed by poets and lyric writers to communicate more implied meanings. Through the use of tautological expressions, they exchange ideas, give more possibilities to readers to detect the meaning behind the tautological words and thus suggest details not openly communicated in the poem. Ten American song lyrics and ten American poems have been selected to be the data for the study. Data analysis is conducted on the basis of three steps:(i) identifying the type of tautology used ,(ii) detecting the syntactic realization of the tautology  and (iii) finding the functions of the use of tautology in these lyrics and poems. The study concludes that song lyrics and p

In this paper, thirty six samples of canned vegetables were collected randomly from
different markets in Baghdad city from October 2013 till March 2014. The study
includes identifying the concentration of some heavy metals (lead, nickel, zinc and iron)
by flameless atomic absorption spectrophotometery. It was found that the higher
concentrations of heavy metals in canned vegetables, was lead 1.179 ppm in olive,
nickel 0.9078 ppm in olive, while zinc 10.143 ppm green peas and iron 90.601ppm in
white asparagus; but the lower concentrations represents with lead 0.0021 ppm in green
asparagus, nickel 0.0202 ppm in mushroom, while zinc 0.528 ppm in white asparagus
and iron 4.061 ppm in green peas. Canned food has been r

The Mishrif Formation is one of the most important formation in oil fields, which is located in southern part of Iraq, and it is of Upper Cretaceous age. Tuba field is located nearly 40 km SW – Basrah city. It is bounded from east by Zubair oil field (5 km distance) and from west by Rumaila (2 km distance). The Tuba oil field is situated between Zubair oil field in the east and Rumaila in the west, and is separated by two depressions.
The rock (core and chips) samples have been collected systematically from cores of Mishrif Formation that are available from stores of southern oil company to prepare thin sections and slides—these slides have been examined by using microscope. These samples have been taken from all parts of the rese

Objective: Knee osteoarthritis is a common disabling chronic disease globally. Many pharmacological agents have been used efficiently in treatment of knee osteoarthritis. This study aims to evaluate metformin and serratiopeptidase together in treatment and stop of osteoarthritis progression by different mechanisms. Methods: Present study was a randomized clinical trial study conducted in Al-Kindi teaching hospital through the period from 1st January to 30th of May, 2017 on two groups of 80 osteoarthritis patients (group I; treated with metformin 850 mg oral tablets) and (group II; treated with metformin 850 mg oral tablets and serratiopeptidase 20 mg oral tablets). Parameters of two groups were compared with those of 40 normal healt

This work involves hard photon rate production from quark -gluon plasma QGP interaction in heavy ion collision. Using a quantum chromodynamic model to investigate and calculation of photons rate in 𝑐𝑔 → 𝑠𝑔𝛾 system due to strength coupling, photons rate, temperature of system, flavor number and critical. The photons rate production computed using the perturbative strength models for QGP interactions. The strength coupling was function of temperature of system, flavor number and critical temperature. Its influenced by force with temperature of system, its increased with decreased the temperature and vice versa. The strength coupling has used to examine the confinement and deconfinement of quarks in QGP properties and inf

Background: Health information systems in most countries are inadequate in providing the needed management support and the current health information systems are therefore widely seen as management obstacles rather than as tools,Objectives: the current study is an attempt to assess the behavioral and organizational determinants of health information system performance in Iraq.Methods: A cross-sectional study was conducted by interviewed a total of 189 respondents selected from six Iraqi governorates. The Organizational and Behavioral Assessment Tool was used to measure the behavioral and organizational determinants of health information system performance, it is one of the PRISM package tools that are used to assess the health informatio

ملخص البحث: تناول البحث الحالي:(أنظمة التكوين الجمالي للكتابات والنصوص في النحت العربي المعاصر)، عددا من الأفكار الأساسية التي تمثل المادة النظرية لتفسير ظاهرة الكتابة في الفن بشكل عام وفي فن النحت بشكل خاص، ولكشف أنظمة التكوين الجمالي وأنواعها المتعددة من خلال فحص بعض النصوص البصرية للفنانين العرب المعاصرين، فقد جاء هذا البحث في أربعة فصول. خصص الفصل الأول: الإطار المنهجي للبحث لبيان مشكلة البحث، وأهم