The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

The study aimed to identify the impact of the use of systemic approach in the collection of geographical material and cognitive motivation when fifth grade students of literary, experimental design researcher adopted a partial seizures, and telemetric to two unequal one experimental and the other officer.
The sample consisted of fifth grade literary students from secondary (inherent) for Boys in Baghdad (the Republic of Iraq. (By Mjootain, and the number of students of each group (30 students). And has rewarded the two groups, in the variables (chronological age, average scores half-year, degree IQ),
Promising researcher himself requirements of research to determine the scientific material and teaching plans and the formulation of

Pollen morphology of 4 species (A. aucheri , A. auriculata, A. caucasica, A. nova) belonging to the genus Arabis L. in Iraq was examined by light microscope and scanning electron microscope to determine the significance of pollen features as a taxonomic characters. The results showed pollen grains of the species were monades, homopolar, tricolpate, and with medium size, but the species varied in shapes (polar and equatorial view), colpus length and width, exine thickness and exine ornamentation. Pollen colors were brown convert to brownish yellow.

In this study, a mathematical model is presented to study the chemisorption of two interacting atoms on solid surface in the presence of laser field. Our mathematical model is based on the occupation numbers formula that depends on the laser field which we derived according to Anderson model for single atom adsorbed on solid surface. Occupation numbers formula and chemisorption energy formula are derived for two interacting atoms (as a diatomic molecule) as they approach to the surface taking into account the correlation effects on each atom and between atoms. This model is characterized by obvious dependence of all relations on the system variables and the laser field characteristics which gives precise description for the molecule –

In this study ,the Aspergillus fumigatus histopathological activity on the mice livers during aspergillosis became more obvious. The total number of 40 male Albino swiss mice were randomly divided into 8 groups (Five mice/group). The 1st group were immunosuppressed , while the 2nd group are not immunosuppressed , and control mice were instilled nasally with Phosphate buffer saline and Tween 20 ( five mice / control). The mice were sacrificed after 7th , 14th and 21st day post infection. It was found that immunosuppressive treatments increase substantially the susceptibility of animals to infection by invasive aspergillosis, with higher progression of disease and earlier expression of inflammatory cells comparing with the non immunosuppre

  This study was done to investigate the antibacterial effect of the three types of Lawsonia inermis linn (henna) leaf extracts (water, methanol and chloroform) in different concentrations (40, 80, 120) mg/ml against four strains of bacteria (Staphyllococus aureus, Bacillus subtilis, Pseudomonos aerogenosa and Eschorichia coli) in vitro using ager well diffusion method. Water extract showed the highest antibacterial activity, followed by  methanol extract, while the chloroform extract showed the lowest activity. The maximum inhibition zone of water extract was observed against , Pseudomonos aerogenosa (25mm) in the concentration (120) mg/ml, while the minimum zone of inhibition (9mm) was in Bacillus subtilis in the same concent

The operation and management of water resources projects have direct and significant effects on the optimum use of water. Artificial intelligence techniques are a new tool used to help in making optimized decisions, based on knowledge bases in the planning, implementation, operation and management of projects as well as controlling flowing water quantities to prevent flooding and storage of excess water and use it during drought.

 In this research, an Expert System was designed for operating and managing the system of AthTharthar Lake (ESSTAR). It was applied for all expected conditions of flow, including the cases of   drought, normal flow, and during floods. Moreover, the cases of hypothetical op

When the guard honey bees, Apis mellifera L., form a clump at the hive entrance or on the flight board, the oriental hornet, Vespa orientails L., either creeps toward the clump or hovers over it in order to take a bee. Once the hornet creeps, only few bees facing the hornet become alert, rock their heads and antennae, open their wings, and take a posture of defense. The rest of the clump stays listless without any signal of concern. However, the clump stays dense and the defending bees do not detach themselves neither from the rest of the clump nor from each other. For this reason, it is very difficult for the hornet to grab a bee unless the latter makes a “mistake” by detaching herself from other adjacent bees. If the hornet grabs s

The present study was conducted using 16 adult male Swiss albino mice (weighing 40-50g). They were equally divided into four experimental groups. The first group was only given tap water as control during experimentation period (40 days). Group II, group III and group IV of mice were daily given a subcutaneous injection of cobalt as cobalt chloride (CoCl2) at a dose of 20mg, 40mg, and 60mg /Kg body weight respectively. The examination of the histological sections of the second experimental group of mice (low dose group) showed no particular changes in the columnar epithelial cells of the duodenum of mice. The examination of the histological sections of the third experimental group of mice (moderate dose group) showed abundant degenerativ

A total of 200 samples (180 fecal materials and 20 organ samples) were collected from (5 different poultry farms, 10 local poultry shops, 5 houses poultry, 5 Eggs stores shops and 5hand slaughters centers) in Ibb city, Yemen, 2014. According to morphological, cultural, as well as biochemical characterization and serological tests, 59(29.5%) isolates were identified as Salmonella spp. and all Salmonella isolates were categorized by serotype, which comprised of, 37(62.71%) Salmonella Typhimurium serovar, 21(35.59%). Salmonella Enteritidis serovar and 1(1.69%) Salmonella Heidlberg serovar. Antibiotic sensitivity test was done for bacterial isolates and the results showed there were clear differences in antibiotic resistant. Antimicrobial