The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregulariti

The transportation model is a well-recognized and applied algorithm in the distribution of products of logistics operations in enterprises. Multiple forms of solution are algorithmic and technological, which are applied to determine the optimal allocation of one type of product. In this research, the general formulation of the transport model by means of linear programming, where the optimal solution is integrated for different types of related products, and through a digital, dynamic, easy illustration Develops understanding of the Computer in Excel QM program. When choosing, the implementation of the form in the organization is provided.

This paper present a simple and sensitive method for the determination of DL-Histidine using FIA-Chemiluminometric measurement resulted from oxidation of luminol molecule by hydrogen peroxide in alkaline medium in the presence of DL-Histidine. Using 70?l. sample linear plot with a coefficient of determination 95.79% for (5-60) mmol.L-1 while for a quadratic relation C.O.D = 96.44% for (5-80) mmol.L-1 and found that guadratic plot in more representative. Limit of detection was 31.93 ?g DL-Histidine (S/N = 3), repeatability of measurement was less that 5% (n=6). Positive and negative ion interferances was removed by using minicolume containing ion exchange resin located after injection valve position.

The formal diversity in designs is achieved by creating shapes and lines with a distinct movement pattern, which are preceded by mental processes. The greatest source of diversity in design in general and industrial design in particular is the creation of multiple directions for the completion of designs and the diversification of intellectual proposals for the design idea. The human activity that takes place around us in various fields of life takes place due to the diversity of movement in the form of the design product and its effectiveness through the dynamic diversity in the form, which differs in the methods of designing and showing it. He invents material value as a distinct artistic product that he owns A specific form or system

Abstract

Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.

Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26^th, 2021 to March 22^nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e

This study has applied the theoretical framework of conceptual metaphor theory to the analysis of the source and target domains of metaphors that are used in two English nineteenth century sonnets, both written by contemporaneous female poets. The quantitative and qualitative results of the textual analysis have clearly revealed that Elizabeth Barrett Browning’s sonnet 23 centres around the conceptual mapping of the journey of love and life with that of possession. In contrast, Christina Rossetti’s sonnet Remember tackles the central conceptual mapping of death as a journey in relation to its further experiential connections. In addition, the application of conceptual metaphor theory in identifying the frequencies and densities of metap

Background: Tumors of the oral cavity are under
estimated in general dental and medical practice,
some authors describe it as the forgetting disease,
others wondering if the attention paid to this disease
compared to its fatality (The 5-year survival rate is
about 50%) is enough for disease control? However;
this disease deserves a comprehensive assessment by
all dental and medical fields assumed to examine the
oral cavity regularly, especially otolaryngologist.
Objectives: To find out the sensitivity and specificity
of clinical examination in diagnosing oral tumors and
premalignant conditions by otolaryngologist.
Methods: Across sectional retrospective study was
conducted in the:
-study design:

This research aims to identify the effectiveness of modern media technologies represented by satellite TV in the development of good citizenship values when students. To achieve this purpose were selected a sample of 44 students in the Department of Electrical technologies in Technical Institute in Nasiriyah in southern Technical University during the school year (2015-2016).
Was determined the general objectives of the use of modern media techniques represented satellite TV is to promote the values of good citizenship among the sample of students in order to make them good citizens in the community could contribute to the development and upgrading it. And put the general plan of research. Promising researchers measure of good citizen