The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

The subject of youth care of important issues in view of what constitutes the importance
to the development of societies in general and as much as enjoy young people in any society
are good psychological health and agree psychosocial be healthy to be effective to invest their
energies and their potential for the progress of that society and development of the social
aspects and economic. The universities of the most important educational institutions that
provide care for young people, they are as well as providing information and expertise
necessary to prepare young people for life and the development of mental abilities, they are
different activities that will satisfy their needs physical, psychological, social and

The extracted oil from the Chia seeds white and black were used in the manufacture of certain foods such as mayonnaise. The results of the sensory evaluation showed that the product was acceptable except for the flavor of white chia seed oil. The seeds were fully used in the manufacture of the nutella. The results of the sensory evaluation were encouraging the use of the extracted oil from the black chia seeds in the production of the nutella except the spread property. Chia seeds were also used in the manufacture of pudding. The results of the sensory evaluation showed an excellent and acceptable product of black chia seeds oil can be obtained, while the white seeds did not receive the acceptance in terms of color and flavor.

The monogenean Gyrodactylus taimeni Ergens, 1971 was recorded in this study for the first time in Iraq from gills of the common carp Cyprinus carpio Linnaeus, 1758. The description and measurements of this parasite as well as illustration were given. In addition, a list of species of Gyrodactylus so far recorded from C. carpio in Iraq is also included together with a list of all other hosts recorded for each gyrodactylid species.

Background: Polymeric composites have been widely used as dental restorative materials. A fundamental knowledge and understanding of the behavior of these materials in the oral cavity is essential to improve their properties and performance. The goal of this study was to measure water sorption of four composite resins containing different filler and resin matrix contents. Materials and method: Resin composite specimens giomer (Beautifil II) Filtek™ P90, Filtek™ Z350 XT, and Tetric N Ceram were prepared in a cylindrical mould of 3mm thickness and 6mm diameter (n=10) and light cured . All specimens placed in silica-gel desiccators at 37˚C for seven days, a constant weight was obtained. All samples were immersed in deionized distill

In this paper, a single link flexible joint robot is used to evaluate a tracking trajectory control and vibration reduction by a super-twisting integral sliding mode (ST-ISMC). Normally, the system with joint flexibility has inevitably some uncertainties and external disturbances. In conventional sliding mode control, the robustness property is not guaranteed during the reaching phase. This disadvantage is addressed by applying ISMC that eliminates a reaching phase to ensure the robustness from the beginning of a process. To design this controller, the linear quadratic regulator (LQR) controller is first designed as the nominal control to decide a desired performance for both tracking and vibration responses. Subsequently, discontinuous con

The main intention of this study was to investigate the development of a new optimization technique based on the differential evolution (DE) algorithm, for the purpose of linear frequency modulation radar signal de-noising. As the standard DE algorithm is a fixed length optimizer, it is not suitable for solving signal de-noising problems that call for variability. A modified crossover scheme called rand-length crossover was designed to fit the proposed variable-length DE, and the new DE algorithm is referred to as the random variable-length crossover differential evolution (rvlx-DE) algorithm. The measurement results demonstrate a highly efficient capability for target detection in terms of frequency response and peak forming that was isola

Corona Virus Disease-2019 (COVID-19) is a novel virus belongs to the corona virus's family. It spreads very quickly and causes many deaths around the world. The early diagnosis of the disease can help in providing the proper therapy and saving the humans' life. However, it founded that the diagnosis of chest radiography can give an indicator of coronavirus. Thus, a Corner-based Weber Local Descriptor (CWLD) for COVID-19 diagnostics based on chest X-Ray image analysis is presented in this article. The histogram of Weber differential excitation and gradient orientation of the local regions surrounding points of interest are proposed to represent the patterns of the chest X-Ray image. Support Vector Machine (SVM) and Deep Belief Network (DBN)