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

Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

The present work is qualitative descriptive. It aims to examine the idiosyncratic schema when deciphering the selected violence-based panel from Nasser Ibrahim’s caricatures. The researchers accordingly adopted part of Sharifian’s (2011) Cultural Schema model, particularly that part that is concerned with the examining the micro/idiosyncratic level of understanding. The study has revealed that the participants have not only differed among themselves regarding the way a figure is being denotatively conceptualized, they also highlighted different exact conceptualizations for the same figure, such as: using various adjectives that reflect various levels of intensity, emphasizing the behavioral aspect or the appearance of the figure, ado

An attempt was made to evaluate the PV performance of one-axis daily tracking and fixed system for Baghdad, Iraq. Two experimental simulations were conducted on a PV module for that purpose. Measurements included incident solar radiation, load voltage and load current. The first experiment was carried out for six months of winter half of year to simulate the one-axis daily tracking. The azimuth angle was due south while the tilt angle was being set to optimum according to each day of simulation. The second experiment was done at one day to simulate the PV module of fixed angles. It is found that there is a significant power gain of 29.6% for the tracking system in respect to the fixed one. The one-axis daily tracking was much more effect

Introduction: Breast cancer is the most common cancer and the major cause of cancer related deaths among Iraqi women. Due to the relatively late detection of breast cancer, the majority of the patients are still treated by modified radicle mastectomy. Aim: To assess the time lag between diagnosis of breast cancer and mastectomy among Iraqi patients; correlating the findings with other clinicopathological characteristics of the disease. Patients and methods: This retrospective study enrolled 226 Iraqi female patients who were diagnosed with breast cancer. Data were registered on the exact time period between signing the histopathological report and the surgical treatment. Other recorded variables included the age of the patients, their level

The ground pearls, Porphyrophora tritici (Bod.) is a new insect pest on wheat recorded for
the first time from Mousl Province, North of Iraq.

Myriophyllum spicatum distribution in Al-Burgga marsh, Hor Al-Hammar was described in relation to some of the physical-chemical properties for its habitat (water depth, light penetration, water temperature, water salinity, pH, dissolved oxygen, Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3) during 2011, seasonally. CANOCO ordination program (CCA) was used to analyse the data. Its vegetation cover percentage was with its peak at summer, its value was 90 %, while the lowest value was 20 % in winter. Statistically, Positive relationships for WT, sal., Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3 with the vegetation cover percentage were observed. While, negative relationships for WD, pH, and DO with the ve

The deterioration of buried sewers during their lifetime can be affected by several factors leading to bad performance and can damage the infrastructure similar to other engineering structures. The Hydraulic deterioration of the buried sewers caused by sewer blockages while the structural deterioration caused by sewer collapses due to sewer specifications and the surrounding soil characteristics and the groundwater level. The main objective of this research is to develop deterioration models, which are used to predict changes in sewer condition that can provide assessment tools for determining the serviceability of sewer networks in Baghdad city. Two deterioration models were developed and tested using statistical software SPSS, the