Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Levofloxacin belongs to the fluoroquinolone family; it is a potent broad-spectrum bactericidal agent. The pharmacophore required for significant antibacterial activity is the C-3 carboxylic acid group and the 4-pyridine ring with the C-4 carbonyl group, into which binding to the DNA bases occur. In this work, we tried to show that by masking the carboxyl group through amide formation using certain amines to form levofloxacin carboxamides, an interesting activity is kept. Levofloxacin carboxamides on the C-3 group were prepared, followed by the formation of their copper complexes. The target compounds were characterized by FT-IR, elemental analysis. The antimicrobial activity of the target compounds was evaluated and showed satisfactory resu

Sports skills in some individual games require physical and motor qualities to facilitate the process of skill performance and also require the instructor or trainer to use more than one strategy, method and way to bring the performance to the level of mastery and avoid injury. The aim of the research is to know the effect of using special exercises using tools and their effect on teaching the skill of a front shoulder circle. The research hypothesis is that using special exercises with tools has a positive effect on teaching the skill of a front shoulder circle on the rings apparatus. Research method: - The researchers used the experimental method by designing two equal groups, the control and the experimental, to suit the research

    A field study aimed at identifying the degree of satisfaction of secondary school principals with regard to the role of universities and their obstacles in developing their administrative skills. It adopted the descriptive analytical approach. The research community consisted of (249) male and female principals in the schools of Baghdad (Al-Rusafa and Karkh), and the research sample was chosen by the simple random stratified method at a percentage of (40%) of the research community, and the number of the sample was (100) male and female principals. A questionnaire consisting of (40) items distributed between two domains was developed. Its validity and reliability were confirmed. The researcher used the (SPS

The raw material soil of Al-Sowera factory quarry (quarry soil and mixture) used for building brick industry was tested mineralogically, geochemically and geotechnically. Mineral components of soil are characterized by Clay minerals (Palygoriskite and chlorite) and nonclay minerals like calcite, quratz, feldspar, gypsum and halite. The raw material is deficient in SiO2, Al2O3, K2O, Fe2O3 and MgO, while enriched in CaO. Loss on ignition and Na2O are in suitable level and appear to be concordant with the standard. Grain size analyses show that the decreasing sand and clay, and increasing silt ratio in both quarry soil and mixture caused decreasing in strength of brick during molding and after firing. The quarry soil is characterized by high p

Pathogenic microorganisms from hospitals, communities, and the environment remain great threats to human health. The increasing concern about antibiotic resistance has also necessitated the search for robust alternatives. Therefore, this study aims to isolate, screen and evaluate the antibiotic susceptibility of Pseudomonas aeruginosa isolated from a soil sample taken from northern, western and eastern parts of Kelana Jaya Lake against four antibiotics (gentamycin, tetracycline, ampicillin, and penicillin) on a Mueller-Hinton Agar media plate. Pseudomonas identification was done by using API 20 kit. Disc diffusion was employed as well as the oxidase test. From the positive oxidase result, the isolated bacteria were identified as Burkhold

The Umm Al-Naaj Marsh was chosen in Maysan province, and it is one of the sections of Mar Al-Hawza, which is one of the most prominent Iraqi marshes in the south. The marshes are located between latitudes 30 35 and 32 45 latitudes and longitudes 13 46 and 48 00. The area of the study area is 76479.432142 hectares to evaluate soil quality and health index and their spatial distribution based on measuring physical, chemical, biological and fertility traits and calculating the total quality index for those characteristics. Using an auger drilling machine, we collected 50 randomly selected surface samples, evenly distributed across the study region, from Al-Aq 0.0–0.30 m, noting their precise locations along the way. Soil health and quality w