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

     شهد العصر الذهبي للإسلام تحول أساسي في مجال الزراعة عرف باسم "الثورة الزراعية الإسلامية" أو" الثورة الخضراء"  أو "الثورة الزراعية العربية" ، وقد أتاح الوضع الاقتصادي العالمي الذي أسسه التجار المسلمون في جميع أنحاء العالم القديم ، نشر العديد من النباتات والتقنيات الزراعية بين أجزاء مختلفة من العالم ا

Obesity is an escalating health problem in developing countries. One to ten children worldwide are overweight in a report showed by the International Obesity Task Force. Ghrelin, orexigenic peptide, has 28 amino acids, it is considered the greatest remarkable promotion in the last two decades for understanding the physiological changes of action regu­lating food intake and hunger. Obestatin is a 23-amino acid peptide nearly connected to ghrelin that secures from substitutio

Objective: To determine the prevalence of Posttraumatic Stress Disorder (PTSD) among Iraqi repatriated
prisoners of Iran-Iraq war, and the relationship with demographic factors.
Methodology: A descriptive study was carried out from Oct. 18th, 2009 through Jan. 10th, 2010. A nonprobability
based snowball sampling technique was used to recruit 92 Iraqi repatriated prisoners of war
(IRPOWs) who had visited Ministry of Human Rights. A data collection instrument was constructed that
consisted of six demographic characteristics, and eight items to measure the level of PTSD in POWs. Data were
collected with the constructed instrument during a brief interview. Data were analyzed through the application of
descriptive statist

Background: Lung cancer is the leading cause of cancer deaths and its incidence is rising. The determination of histopathology and stage of primary lung carcinoma is crucial to develop appropriate treatment approach that affects morbidity and mortality. Fiber optic bronchoscope techniques for early detection of lung cancer are a promising tool as they might allow visualizing changes of early lung cancer and also permitting sampling for histological confirmation.
Objective: This study was intended to compare the fiber optic bronchoscopy findings and their anatomical locations with the histopathology types in patients with lung cancer.
Patient and Methods: A cross section study was conducted during the period

تعتبر المدرسة المتوسطة هي القاعدة التعليمية الثانية بعد المدرسة الابتدائية والتي تقوم عليها أنظمة التعليم المتنوعة فهي تمثل اللبنة الثانية في الصرح التعليمي لأنها مرحلة مهمة تستقبلها الطلبة في العمر الحرج المليء بالتطورات الجديدة على المستويات الثلاثة البايلوجي والنفسي والاجتماعي وعليه يأتي هنا دور القيادة التربوية للقيام بواجباتهم الإدارية والقيادية في قمة الهرم الإداري للمدرسة المتوسطة والتي تستوج

Background: Cigarette smoking is the leading avoidable cause of morbidity and mortality in the general population; however its effects on people with diabetes are even more profound. The adipocytokines  leptin and  adiponectin  play an important role in regulating glycemia, lipidemia, endothelial dysfunction, and proinflammatory mechanisms .

Objective: We aimed to investigate the profile of  adiponectin and leptin in type 2 diabetic smokers and non- smokers.

Patient and Methods: Ninety overweight males attending the Teaching Laboratories, Medical City were enrolled in this study, they were arranged as 30 diabetics non smoker, 30 diabetics smokers and 3

Background: Insulin resistance (IR) is an important clinical and biochemical determinant of diabetes and many other clinical states. The gold standard method for IR estimation is the hyperinsulinemic euglycaemic glucose clamp. Adiponectin and resistin are adipocytes derived hormones that play important role in the regulation of glucose, fat metabolism and insulin resistance.
Objective: this study aimed to assess the validity of Homestasis Model Assessment–Adiponectin ratio and Adiponectin –Resistin index as markers of insulin resistance in type 2 diabetic mellitus (T2DM) patients.
Design: Ninety (T2DM) overweight male subjects were enrolled in this cross sectional study, detailed history, physical examination and anthropometric

The study aims to identify the impact of electronic games on increasing the dropout rate among students in the basic stage in Jordan from their teachers’ point of view. The study adopted a descriptive survey method. Its community consisted of all fe(male) teachers of the basic stage in public and private schools, (First Amman, Irbid, and special education in Zarqa and Amman). The electronic questionnaire was used as a tool for the study. The results have shown that the effect of electronic games on increasing the dropout rate among students in the basic stage in Jordan was high. Besides, there are statistically significant differences due to the gender variable for males. There are statistically significant differences due to the varia