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

Fifty isolates of Bacillus spp were obtained from rhizosphere soil of compositae
plant roots. The ability of inulinase production by these isolates was screened.
Bacillus Be9, which isolated from soil of lettuce root, was the highest inulinase
producer; it was identified as Bacillus cereus. Optimal culture medium and
condition for inulinase production were determinatd; the highest inulinase
production was obtained when the bacteria was cultured in inulin medium which
contained 0.5% inulin, 0.4% peptone as carbon and nitrogen source at pH 7.0
inoculated with 1ml of bacterial suspension and incubated at 40˚C for 48hrs.

Essential approaches involving photons are among the most common uses of parallel optical computation due to their recent invention, ease of production, and low cost. As a result, most researchers have concentrated their efforts on it. The Basic Arithmetic Unit BAU is built using a three-step approach that uses optical gates with three states to configure the circuitry for addition, subtraction, and multiplication. This is a new optical computing method based on the usage of a radix of (2): a binary number with a signed-digit (BSD) system that includes the numbers -1, 0, and 1. Light with horizontal polarization (LHP) (↔), light with no intensity (LNI) (⥀), and light with vertical polarization (LVP) (↨) is represen

Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

      The use of remote sensing and Geographic Information System (GIS) are among the most efficient modern tools to study the varied natural resources in terms of localization, identification of characteristics, and the study of its dynamics. Thus, the aim of this study is to show the importance of remote sensing and Geographical Information System in studying the Guercif irrigated plain.  We will first process and analyze satellite images using the program (Erdas IMAGINE 15. 00) and then create thematic maps illustrating the irrigated area's evolution (ArcGIS 10.8). The results revealed that since the late 20th century, the area of Guercif Plain has expanded significantly, with the total irrigated space that has been doubled many

the political changeable is important reflection in areas of life and the designers tried to high light it in the cover of Journal promised time Journal a fertile square to show reflection of political changeable, and triad  to  search  the  current  path. The  first  chapter organized according to axes, problem of  research formulated according to question:- what are reflections of political changeable in magazine cover?

    The importance of research depth of specialized approach on level of technical and stylistic as ago al ago as in: the baring of political changeable in design of journal's cover. The research moves in cognitive border from 2013 to 2017 and selection of t

Coherent density fluctuation model (CDFM) has been used to calculate the
proton momentum distributions (PMD) and elastic electron scattering form factors,
F(q), of the ground state for some even mass nuclei of fp-shell, such as 52Cr, 58Fe and
64Ni nuclei. Both of the PMD and F(q) have been expressed in terms of the weight
function ( ( ) )
2
f x which is determined by means of the charge density
distributions (CDD) of the nuclei and determined from theory and experiment. The
feature of the long-tail behavior at high momentum region of the PMD’s has been
obtained by both the theoretical and experimental weight functions. The calculated
form factors of these nuclei are in reasonable agreement with those of th

In this paper, the solar attraction effect on the Moon orbital elements had been studied. The solar attraction considered a third body perturbation. The initial values of the Moon orbital elements at 2015-1-21.5 which are used (semi major axis=380963.78 km, eccentricity =0.056o, Eular angles (Ω=30°, ω=40°, , i=18.4°). The Moon in a perigee of its orbit at the initial time. A program which designed, was used to calculate the Moon position ,velocity and orbital elements through the years (2015-2035). The position and velocity components of the Moon were calculated by solving the equation of Kepler for elliptical orbit using Newton Raphson's method for (1000) periods and hundred steps of time for each period. The results show a secular

The present paper analyzes the signal emitting from the Reticle during changing the spot size of laser falling on the disk and shows the optimum frequency and the amount of energy window in different patterns of modulator (Reticle).  All results are obtained by establishing   a special program named “Disk optical modulator version 3" using the language visual basic 6 ahich contains many parameters. All models of optical modulator consist of twenty sectors, ten sectors are opaque and other ten sectors are transmitted for the laser. The number of sectors depends on several factors as chopping frequency, power transparent and modulation transfer function.   It has been demonstrated by simulations, the optimal