The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

Background: One of the unique prosthesis for tooth or teeth replacement is the dental implant. Our attempt is using a biomaterial system that is easily obtained and applicable and has the ability to provoke osteoinductive growth factor to enhance bone formation at the site of application. One of these natural polymers is hyaluronic acid. Material and methods: Sixty machined surface implants from commercially pure titanium rod inserted in thirty NewZealand rabbits. Two implants placed in both tibia of each rabbit. The animals scarified at 1, 2 and 4 weeks after implantation (10 rabbits for each interval). For all of animals the right tibia’s implant was control (uncoated) and the left one was experimental (coated with 0.1ml Hyaluro

l development in addition to environmental reform, which is not possible at its best, and from this the faculties of physical education and sports science realize the scale of the problem and its importance in the development of society that this all puts on the faculties of education Physical and sports sciences are a very difficult task and an end in holiness, for it is the responsibility of the human development service and its leadership, because the community leaders and its elites are those who value their direction and future more than others. The importance of this study comes from the goal of sustainable development to maximizing pain. The net gain from higher education while ensuring the preservation of the quality of reso

The aim of our current study was to identify the effect of particulate matter of both types (PM2.5 and PM10) resulting from hookah smoking on the hemopoietic system of workers (smokers) in closed cafes. This study included six stations (cafes) on the Rusafa side of Baghdad city and conducted a blood test that included a complete blood count (CBC). A multifunctional air quality detector measured both types of particulate matter in the morning and evening. The study included 30 men (workers and smokers) and 30 men (non-smokers), whose ages ranged from 20 to 40 years. The study found that smokers had an increase in white blood cells and red blood cells, as well as an increase in the percentage of hemoglobin (HGB), hematocrit (HCT), the mean co

A numerical investigation has been performed to examine the effect of fluorine concentration on the chain reaction mechanisms and parameters of hydrogen fluoride (HF) chemical laser. The practical difficulties associated with this type of lasers impose that an alternative route might be quite useful. Thus, particular attention was paid to develop a computer program to investigate various processes. The results of this computer simulation program proved their credibility when compared with the little published data. This computer program is called Reaction Rate Simulation Model (RRSM). An entirely new approach to emulate the reaction mechanisms has been followed. The effectiveness of reaction rates in the processes of HF lase

In this work, silver nanoparticles (AgNPs) were biosynthesized from leaves of Ziziphus mauritiana Lam. jujube plant in Iraq and tested against fungal pathogens. Extract of leaves of Z. mauritiana mixed with 10-3 M AgNO3exposed to slight sunlight for 3 days. Characterization of AgNPs was done using UV-visible spectroscopy, SPM (scanning probe microscopy) and atomic force microscopy (AFM). The change of solution color from pale brown to dark brown and the exhibited maximum peak at 445 nm accepted as an indicator to biosynthesized AgNPs. Aqueous extract of Ziziphus mauritiana is considered as biological reduced and stabilized agent for Ag+ to Ag0. AFM showed the formation of irregular shapes of AgNPs. The biosynthesized silver nanoparticles ha

The aim of the research is to identify the percentage of success and failure of some compound offensive skills in joiner basketball. It was evident that development only occurred though the mastery of the basic single offence skills as well as the ability to perform compound skills accurately and consistently. Not paying enough attention to compound skills leads evidentially to weakness in the athlete's level that in turn leads to mistakes in performance. Six joiner games of the best four teams in Baghdad were filmed and analyzed. The results of analyzing the compound offence skills were as follows:  There was some weakness in the athletes' ability in using compound offence skills specially receiving, dribbling and following through that