The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

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maximum value of  magnetic flux density (Bm) , the total  hal[ width

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Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

تعد الرماية واحدة من الألعاب التي يقاس مستوى الانجاز فيها بالأرقام إذ ارتفعت الأرقام المسجلة بالنسبة لسلاح المسدس الهوائي حتى وصلت عند بعض الأبطال العالميين إلى الانجاز النهائي ، وقد لجأ المدربون إلى مختلف الطرق التدريبية, وان ضعف الثبات والتركيز هما اللذان يقودان إلى هبوط مستوى الانجاز في الرماية ، ولتحقيق التركيز والثبات المطلوبين أثناء الرمي يجب التدريب على مطاولة حمل السلاح التي تعد من أصعب تدريبات الر

يهدف البحث الى أعداد بعض تمرينات الاساسية لسلاح الشيش بأستخدام المرايا في تطوير قدرة مستوى تعلم الطالبات في المبارزة ومعرفة الفروق بين المجموعتين التجريبي والضابطة بتأثير استخدام المرايا في مستوى اداء بعض مهارات سلاح الشيش لطالبات المرحلة الثالثة , وقد أستخدمت الباحثتان المنهج التجريبي على عينة من طالبات المرحلة الثالثة , وقد بلغ عددهم (45) طالبة , وقد خرجت الباحثتين بعدة أستنتاجات وهي:- - أن المنهاج التعليمي

Welcome to International Journal of Research in Social Sciences & Humanities (IJRSSH). It is an international refereed journal of Social Sciences, Humanities & Linguistics in English published quarterly, both print and online.

The study aims to build a proposed training program for school leaders in the Sultanate of Oman on the planning practices of the Kaufman model in light of the needs and challenges of reality. It also aims to identify the challenges facing school leaders in practicing the stages of strategic planning. To achieve these objectives, the study adopted the descriptive approach due to its suitability to the nature of the study. A questionnaire was used to collect the needed data. The study sample included (225) individuals from school principals, their assistants and senior teachers in post-basic education in the Sultanate of Oman. After processing the data statistically, the study concluded that the reality of planning practices for school lea

This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra

     MicroRNAs (miRNAs) are small non-coding RNAs that regulate gene expression post-transcriptionally. Transitional cell carcinoma(TCC) of the bladder Cancer (C) account 95 percent of bladder malignancies, with males having a greater prevalence than females. The current study sought to determine whether there is a link between miRNA-29c, miRNA-125, miRNA-141, miRNA-145 and miRNA205 expression levels and TCC/BC risk in Iraqi bladder cancer patients. In the current prospective cross-sectional investigation, 149 samples were collected (95 urine and 54 tissue biopsies). From November 2018 to August 2019, 37/95 urine samples were randomly taken from healthy persons. Total RNA was extracted from tissue and urine samples, and then converte

Co(II) ion was determined by a new, accurate, sensitive and rapid method via a
continuous flow injection analysis (CFIA) with a chemiluminescence reaction based on
the oxidation of Luminol which is loaded on poly acrylic acid gel beads by hydrogen
peroxide in presence of Cobalt (II) ion as a chemiluminescence catalyst. Chemical and
physical parameters were investigated to obtain the best conditions. Linear dynamic
range of Cobalt (II) ion was from 0.1-20.0 μg.ml-1 with a correlation coefficient r =
0.9758, limit of detection (L.O.D) 0.2 ng/sample from the step wise dilution of lowest
concentration in the calibration graph with the percentage relative standard deviation for
3 μg.ml-1 Co(ll) solution is 0.8537% (n