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

Cu X Zn1-XO films with different x content have been prepared by
pulse laser deposition technique at room temperatures (RT) and
different annealing temperatures (373 and 473) K. The effect of x
content of Cu (0, 0.2, 0.4, 0.6, 0.8) wt.% on morphology and
electrical properties of CuXZn1-XO thin films have been studied.
AFM measurements showed that the average grain size values for
CuXZn1-xO thin films at RT and different annealing temperatures
(373, 473) K decreases, while the average Roughness values increase
with increasing x content. The D.C conductivity for all films
increases as the x content increase and decreases with increasing the
annealing temperatures. Hall measurements showed that there are
two

Mosquitoes play a serious role on public health transmitting several dangerous diseases such as malaria, filariasis and Encephalitis. So it consider as a vector diseases. Therefor it is important to control its spread using ecology friend’s factors like bacteria Bacillus thuringiensis var. israelensis and fungi Beauveria bassiana. Results revealed that the direct effect of Bacillus thuringiensis on the larvae led to the high mortality (100%) during 3 days while Beauveria bassiana have a cumulative effect on the Mosquito stage lifecycle; 7.3 X 104 more significant effect in the first day but there was no significant in the other days of treatment. In the end period of lifecycle there was no adult emergence and the adult which emergence up

In this experimental study, which was carried out in photonics laboratory at Strathclyde University, UK, dynamics of a multi-Quantum well semiconductor active medium laser, was studied. This is in order to study its emission stability and pulse shape development under the influence of strong optical feedback level with different deriving currents, in the free space transmission medium. An external stable resonator was constructed by inserting high reflectivity dielectric mirror outside the laser output, 20 cm apart from it, which is an extralarge external cavity. Controlling the reflected back optical power was done by using a nonpolarized (50:50) beam splitter. The external resonator supported by focusing (plano-convex) lens in order to

This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section  RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (d_ps). So that the depth of strands to overall depth of the section ratio (d_ps

The efficacy of five insect growth regulators has been tested against white fly larva Alearoclava jasimini on citrus tree orchards. Data from field tl'ia ls con finned that percent mortalities were 43.7, 33.9, 23.7, 20.8 and     12.3  for  Admiral ( I miL)  pyriproxefen, Nomol t  1 5 SC  (!milL) Teflubenzuren , Match 050 EC (  I milL ) Lufenuren , cascade I 0 F.C (

0.9mi/L) flufenoxaron, and Dimiline 10 EC ( I milL)  Difluben- zuron. The result indicated that Admiral and Nomolt have a continuous  effect for one month , so the treatment needs to be repeated for each four weeks. Also, Admiral and Nomolt effect against eggs hatching by 41. 3 % and

The wild populations of the vinegar fly Drosophila melanogaster Meigen from two regions in Baghdad , Saidiya and Tuwaitha were selected for this study to investigating the frequency of the dominant lethality , this parameter was investigated through fecundity and egg hatchability rate which considered as main indicator for the presence of mutation . The results showed that fecundity rate in Saidiya increased with time , so the lowest rate was 65.5 eggs per female in November and the highest was 87.4 eggs in May , the same results was observed for Tuwaitha except a significantly decrease in fecundity rate that was observed in May which was 42.7 eggs , as well as another significant differences between the two regions was observed in March

The objective Effect of Internal and External Environment and its Psychological & Practical Reflection on the Political Decision-Making Process

Background: Information concerning the maximum bite force in human population is important to clinical orthodontics. Additionally, the influence of bite force on the vertical stability of any treatment result is important. The new position of the dentition should be compatible with the dynamics of the muscular and occlusal forces in all planes. This study was conducted to 1) to measure and compare maximum bite force, body height and weight among normal occlusion and malocclusion groups (cl I,cl II,cl III) in both gender 2) to evaluate the correlation between bite force and craniofacial morphology, body height and weight. Materials and Methods: The sample consists of 100 Iraqi adult subjects aged 18-25 years. It was classified in to four gr