This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

Aim: Rats are accused in disseminating many zoonotic diseases. This study aimed to isolate and identify bacteria from internal organs of rats captured in Baghdad City, Iraq. Materials and Methods: A total of 120 black rats (R. rattus) were trapped from different areas in Baghdad city. Rats were kept in individual plastic cages for 3 h before euthanizing. Deep pharyngeal swab, intestinal content, urine, and pieces of the liver and spleen, lung, kidney, and brain were obtained aseptically. The specimens were inoculated into peptone water and incubated at 37°C for 24 h for enrichment. A loopful of each specimen was then subcultured onto MacConkey Agar, Blood Agar, and Mannitol Salt Agar. CHROMagar O157 H7 and CHROMagar Listeria were u

The parasite tapeworm (Raillietina echinobothrida) belonges to the class Cestoda, it is responsible for nodular tapeworm disease in poultry .The aim of this study was to determine tapeworm parasites infections in Columba livia from two markets in the province of Baghdad for the period from May to December 2014. From a total of thirty five sample of Columba livia were randomly selected and then examined the elementary canal of these samples. The present study showed that the collected rock pigeon were found six infected with the cestode Raillietina echinobothrida with infection rate (17.14%). The statistical analysis for the characters of the cestode showed significant differences in all recipes, but there were no significant difference

Reservoir rock typing integrates geological, petrophysical, seismic, and reservoir data to identify zones with similar storage and flow capacities. Therefore, three different methods to determine the type of reservoir rocks in the Mushrif Formation of the Amara oil field. The first method represents cluster analysis, a statistical method that classifies data points based on effective porosity, clay volume, and sonic transient time from well logs or core samples. The second method is the electrical rock type, which classifies reservoir rocks based on electrical resistivity. The permeability of rock types varies due to differences in pore geometry, mineral composition, and fluid saturation. Resistivity data are usually obtained from w

Three scolopacids out of 150 are found infected with Haemoproteus scolopaci Galli-
Valerio 1929 and H. tringae n. sp. A detailed description of the new taxon is presented along
with a comparison of the diagnostic measurements between the two species.

Trials were carried out in the middle of Iraq ( 3 different sites ) during 2009 to detecation and determined the seasonal occurrence of Agriotes lineatus L. Three YATOR funnel traps were used in each of these sites which baited with the specific pheromone of A. lineatus from the first of March to the end of October in the College of Agriculture - Abu- Ghraib / Provenance of Baghdad and AL-Nile / Provenance of Babylon , while in AL-Radhwania was used through May- June. Pheromone dispenser were changed every 6 weeks in each of these traps . Males of A. lineatus were found in all of the three sites , and the total number capture were 208 , 897 and 57 male / 3 traps / season in College of Agriculture , AL-Nile and AL-Radhwania respectiv

An epidemiological study in Al-Mahmmodiya (50 km south Baghdad) to investigate a possible vector of Leishmaniasis were applied .This region is considered as a foci of Leishmaniasisaccording to the health association statistics. CDC light traps were used to collect the insects nightly. Insects were collected by Indoor application as human dwellings and animal shelters and Outdoor application as rodent's barrows and field trees. Sand flies were transported to the laboratory, isolated and identified according to the identification keys in Tropical Biological Researches Unit at the Collage of Science / University of Baghdad. Must of the collected sand flies were belonging to three species PhlebotomuspapatasiScopoli(45%), PhlebotomusalexandriSin

Diabetes mellitus is a global problem nowadays due to increase the disease cases all over the world, in both the developed and developing countries which may affect the quality of life (QOL ) of diabetic patients. This study was conducted to assess the quality of life of patients with type 2 diabetes mellitus (DM) and to determine some selected clinical and sociodemographic factors that affect the quality of life of these patients in Al Hila city-Iraq. This was a cross sectional study in which 100 patients with type 2 diabetes mellitus attending diabetic outpatient clinics of Merjan Teaching Hospital-Al Hila. To assess the quality of life of those diabetic patients, the World Health Organizations Quality of Life Assessment (WHOQOL) was a