The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

Asthma is a chronic inflammatory disorder of the airways in which many cells and cellular elements play a role. The treatment guidelines recommend theuse of a second controller drug in addition to medium doses of inhaled corticosteroids (ICSs) rather than the use of high doses ICS alone in the treatment of moderate-severe persistent asthma. This study was conducted to compare the clinical efficacy and safety of three treatment regimens in Iraqi patients with moderate-severe persistent asthma.The study included three groups; each group included 15 patients. Patients were administered beclomethasone inhaler alone 1500-2000 μg/day, beclomethasone inhaler 750-1000 μg/day plus oral controlled release aminophylline tablets 450 mg/day or

      The present study deals with the strategies used in the Arabic translations of the most popular genres of children’s literature; namely fairy tales and fables as an attempt to identify the best methods and strategies to be adopted in translating these genres to fulfill the ultimate purpose of enriching the children’s knowledge in addition to attracting their interest and arousing the joy sought for in every piece of literature.

The study sets off from three dominating trends: the first calls for the adoption of domestication strategy of translation as the most appropriate and effective strategy in translation for children. In the same line, the second opposes using the foreignization strategy, w

The aim of the current research is to know the degree to which middle school teachers and female teachers in the southern border schools use electronic educational alternatives in the field of education from their point of view and its relationship to some variables, and to achieve this goal, a random sample of (200) teachers was selected in southern border schools, and a questionnaire was prepared to collect The data, as well as the descriptive approach was used to achieve this goal. T-test and analysis of variance were used for the statistical treatment. The results concluded that the educational courses provided to male and female teachers are not sufficient. It has also been concluded that the use of electronic educational alternativ

Research on the role of organizational change in easing the organizational conflict focuses for being one of the important topics and relatively modern and which have a significant impact on the future of organizations, so this study was to identify the relationship and the impact of organizational change and of deportation (technological, organizational structure, human resources, the change in the task) at the organizational conflict in the Earth company link Iraq, in order to reach the goals of the research, it has been the development of a questionnaire distributed to a random sample of (100) composed employees from managers and heads of departments and the people and staff at the Earth company link Iraq, the study found: the

The aim of the present study is to highlight the role of total cholesterol (TC), triacylglycerol (TG), Glycated hemoglobin A1c and iron in Iraqi women with multiple sclerosis and also to examine the biochemical action of copaxone (which is the most widely used in the 21st century to treat multiple sclerosis) on these biochemical parameters. This is the first study in Iraq which deals copaxone action on TC , TG , HbA1c and iron. Ninety women in their fourth decade suffering from multiple sclerosis were enrolled in this study. They were divided into: the first (group B) composed of (30) women without any treatment related to multiple sclerosis or any treatment linked with chronic or inflammatory diseases. The second (group A1) included (30)

The aim of the current research is to study the effect of adding green tea to the edible film prepared from the whey protein isolate on the effectiveness of microorganisms and evaluating the of antimicrobial effectiveness of these films on Iraqi soft cheese packaging during the nine days of storage as an alternative to commercial packaging. At the beginning of the study, the minimum inhibitory concentration was measured by calculate the diameter of the zone of inhibition on growth of the bacteria and it's included the group of Gram negative bacteria (Escherichia coli, Salmonella spp, Pseudomonas Aeruginosa) and the group of Gram positive bacteria (Staphylococcus Aureus, Bacillus spp) and a yeast (Candida Albican). Where the diameter of t

In a world of limited space, the owners are always surrounded by others next to them, and, consequently, there is hardly any activity which the owner may exercise on his land which would not affect the other owners. If he builds a building, that building may block the sun's rays or the air from the buildings next to it and owned by other people. And if he runs a business, the lands adjacent to that business may be overburdened with the accompanying noise or traffic. If oil is prospected in a land, the neighboring lands may be deprived of oil or their owners may be exposed to toxic fumes. Hence the importance of researching the intention of harming others, as it is one of the most important forms of abuse in the use of the right (especially

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

Chronic kidney Failure, a progressive disease, includes both medical and biochemical features that damage kidneys and decrease their abilities to work effectively, this disease is characterized by a chronic disorders to both the innate and adaptive immune systems, generate a complex and not fully understood immune dysfunction. In the present study, (30) men suffering from chronic kidney failure with age in range (40-55) year and (30) healthy men within the same range of age were enrolled in this study. The aim of this study is to highlight the role of immunological aspect (IL-35), hormonal aspects (PTH), some functional proteins and immunological electrolytes in sera of chronic kidney failure (CKF) patients. Biochemical parameters were dete