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

KE Sharquie, RA Najim, RK Al-Hayani, AA Al-Nuaimy, DM Maroof, Saudi medical journal, 2008 - Cited by 74

Background: this study aimed to evaluate the effect of addition of hydroxyapatite micro filler in three concentrations (5%, 10%, 15%) on surface roughness, impact strength, flexural strength and hardness. Material and methods: One hundred sixty acrylic samples were used in this study,40 samples were used for each test(impact strength ,flexural strength ,hardness and surface roughness).The test group divided into four subgroups(n=10) for controlgroup,5%,10% ,15%H,A.concentration addition groups .Impact testing device, flexural strength testing device, shore hardness tester and profilometer device were used to measure the four tests examined in this study. Results: the results showed a significant increase in impact strength, hardness in all

Purpose: We report a series of 29 pediatric patients who sustained head injuries due to metallic ceiling fans. They all were admitted to the Emergency Department of Neurosurgery Teaching Hospital in Baghdad, Iraq, during January 2015 to January 2017. Results: Pediatric ceiling fan head injuries are characterized by four traits which distinguish them from other types of head injuries; 1- Most of them were because of climbing on or jumping from furniture between the ages of two and five. 2- Most of them sustained compound depressed skull fracture which associated with intracranial lesions and pneumocephalus. 3- The most common indication for surgical intervention was because of dirty wound which mixed with hairs. 4- These variables were stati

This study was conducted at the field of poultry-Abu Gharib/department of Animal Production/college of agricultural engineering Sciences-university of Baghdad, during the period from 12/10/2019 to 24/11/2019 duration (42 days), to demonstrate the effect of adding different levels of Allicin to broiler diet on Glutathione level in blood and histological of thymus gland, total of 225 Ross 308 chicks was used. Birds were randomly distributed into five treatment groups which were: First treatment T1: without additives to diet (control), other treatments T2, T3, T4, T5 was added Allicin at a rate of (800,600,400,200 mg/Kg diet) respectively, and Allicin was added from first day until the end of the experiment for all addition treatments, results

      Spray pyrolysis technique was subjected to synthesized (SnO₂)_1-x (TiO₂: CuO) _x Thin films on different substrates like glass and single crystal silicon using. The structure of the deposited films was studied using x-ray diffraction. A more pronounced diffraction peaks of SnO₂ while no peaks of (CuO , TiO₂ ) phase appear in the X-ray profiles by increasing of the content of (TiO₂ , CuO) in the sprayed films. Mixing concentration (TiO₂ , CuO) influences on the size of the crystallites of the SnO₂ films ,the size of crystallites of the spray paralyzed oxide films change in regular manner by increasing of (TiO

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

The dislocation and gifts at special is the aspect of social life they reflect us how rich and influential class of society, a special category of the ruling category of the caliph and his family and his ministers and his generals and senior statesmen, a powerful and wealth and power and study here dealing with the effect the media for the distribution of dislocations and gifts to the special category both internally and for employers the state and its men or externally represented foreign relations with princes in the state and the regions and include the definition of the concepts above with surrounding contents and events distributed as the some of which were distributed in certain occasions fixed times while others did not have a spe

In this research, titanium dioxide nanoparticles (TiO₂ NPs) were prepared through the sol-gel process at an acidic medium (pH3).TiO₂ nanoparticles were prepared from titanium trichloride (TiCl₃) as a precursor with Ammonium hydroxide (NH₄OH) with 1:3 ratio at 50 °C. The resulting gel was dried at 70 °C to obtain the Nanocrystalline powder. The powder from the drying process was treated thermally at temperatures 500 °C and 700 °C. The crystalline structure, surface morphology, and particle size were studied by using X-ray diffraction (XRD), Atomic Force Microscopy (AFM), and Scanning Electron Microscope (SEM). The results showed (anatase) phase of titanium dioxide with the average grain size

This research aims to find out the relationship of risk behavior & job satisfaction for workers in the emergency program in the international relief agency (UNRWA) in the Gaza Strip and the level of each of them, and to achieve that we have been conducting research on the strength of "210" sample employees of the emergency program staff in the international relief agency in Gaza governorates, and try to answer the research questions the researcher through the use of measurements of risk behavior and job satisfaction are two of the researcher, The researcher has used several statistical methods to identify the validity and reliability of scales and access to research and interpretations of the results, and these methods: the m