This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

Background/purpose: Dental implantology involves different treatments that have been used in conjunction with dental implant surgery to increase implant stability and bone regeneration process. Photobiomodulation( PBM) can be one of these techniques. The objective of this study was to evaluate the bone density around implants. Materials and methods: in this study, 10 individuals had 20 implants inserted in the posterior of their mandibles. each patient received two implants the left side served as the control whereas the right side served as the study group with a diode laser (same patients). measurements were made for each implant. Measurements were obtained using cone-

The purpose of this paper is to identify environmental awareness under the Corona pandemic among students of the Faculty of Physical Education and Sports Sciences at the University of Kufa. and comparison of environmental awareness under the Corona pandemic between students of the Faculty of Physical Education and Sports Sciences at the University of Kufa. The two researchers used the descriptive approach in the style of the survey and comparisons to identify the research community in the students of the College of Physical Education and Sports Sciences at the University of Kufa for the academic year 2020-2021, who numbered (210) students, then a sample of (80) students was chosen randomly, with a percentage of (38.09%) from the research co

Through the early childhood and after the ablactating the child learns acquired food habbits that might studying with him throughout his life. Here the parents role arises: teaching the child the sound food habits and hygienic styles and whatever beneficial to the health and with the sufficient quantities for the body. In this way the experiences the child learns at home will be of great help in his future life in choosing the suitable food after becoming more dependent in making his decisions and choices away from his parents. The results in this study showed that the averages of the children’s consumption of the high energy foods in comparison with the other highest consumption average , after that comes the con sumption of soft drills

Objective: This research aimed to study the relation between maximal bite force (MBF) and maximum mouth opening among 12-year-old school children. Methods: In this cross-sectional study, a total of 400 children aged 12 years (194 boys and 206 girls) were examined. The MBF for the right and left side, as well as the anterior region, were evaluated for all children. The MMO was measured using an electronic digital caliper. To analyze the data path analysis method was used. Results: Boys showed a higher MMO of 48.797 ± 6.500 than girls (46.710 ± 5.926 mm). The MMO increased with increasing MBF, with significant differences between females and males. Conclusion: The MMO was higher in boys than in girls. Gender plays a significant ro

In  this  study,  20  patients  were  selected    having  renal  failure  .10 patients  were  hemo&  10  peritoneal  dialysis  procedure. Patients  had been  given  r HuEPO    subcutaneous with supplement of Iron  dextran after  di alysis  . Hemoglobin  Hb  concentration Hematocrit(Hct),serum I ron ,total  Iron  binding  capacity,     transferrin  saturation percent  Ts%

&    Serum    ferritin    were   measured.    Non    significant    chan

The aim was made to specify the effect of hyperthyroidism on B-type natriuretic
peptide (BNP) level. Twenty patients with hyperthyroidism, 20 patients with
hyperthyroidism treated with (35) mg Carbimazole, 12 patients with
hyperthyroidism associated with heart failure and 20 healthy participants were
included in this study. Serum Triiodothyronine (T3), Thyroxin (T4) and Thyroid
stimulating hormone (TSH) have been used for hyperthyroidism diagnosis test, also
serum BNP level was measured. The results showed that the mean ± SE of serum
BNP was significantly (P<0.05) increased in hyperthyroid group (420.76 ± 83.43)
pg/mL and hyperthyroid with heart failure group (728.58±149.06) pg/mL when
compared with the c

Arabs knew the art of diction and elocution as part of their life in peace and war and in lamentation, satire, narration and description, as they were distinguished by influential and meaningful speeches in war and battle times, and the most prominent topics of the pre-Islamic rhetoric were pride, enthusiasm, bravery and other meanings related to heroism and call for war. It was not a long time when Arabs paid more attention to this great phonetic phenomenon, as they see that it elevates the status of the word and shows its meanings and significances. The current research aims to reveal the function of diction in conveying the meaning in radio drama.
The research methodology: the researcher adopted the analytic descriptive method gui

Background: Tooth extraction is one of the most commonly performed procedures in dentistry. It is usually a traumatic process often resulting in immediate destruction and loss of alveolar bone and surrounding soft tissues. Various instruments have been described to perform atraumatic extractions which can prevent damage to the paradental structures. The physics forceps is one of those innovations in dental extraction technologies that claim to provide an efficient means for atraumatic dental extractions. Materials and method: A randomized clinical trial was conducted to compare the physics forceps with the conventional forceps for the removal of 28 mandibular single rooted teeth under the following parameters: incidence of crown, root, b

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s