The purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.

The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t

Background: The objectives of this study are to evaluate the effect of addition of Multi-Wall Carbon Nano Tubes (MWCNTs) of different concentrations (0.05 mg.mL-1,0.25 mg.mL-1,0.5 mg.mL-1and1 mg.mL-1) on dimethyl sulphoxide DMSO and distilled water (DW) on tooth enamel. It intends to evaluate enamel microhardness in (Kg. m-2) pre and post the application of Multi-Wall Carbon Nano Tubes (MWCNTs). Materials and Methods: Thirty specimens prepared for the present study to measure the hardness of the enamel. Results: The results showed that a significant increase in the enamel microhardness for groups 0.05 mg/mL (group B), 0.25 mg/mL (group C), 0.5 mg/mL (group D) and 1 mg/mL (group E) compared with control group (group A) in dimethyl sulphoxi

The historic cities in the Arab and Islamic world (including the cities of the holy shrines in Iraq) suffer from many and varied problems and most notably it is clear in its origin functional structure. It had been transformed from a basic place to live for a few thousand of the population to the center or part of the main center of large city populations of more than one million. Functional structure of the ancient city have been change with the beginning of the twentieth century and accelerated rate of change in the second half of the last century. The research aims to analyze the problems of the historic centers of holy cities and analyze the methods of dealing with these problems, leading to discrimination method could be the

This research is a result of other studies made about the iraqi public and its relationship with different states institutions, until recently, such studies were almost non-existent. The main characteristic that distinguishes scientific research is that it involves a specific problem that needs to be studied and analysed from multiple aspects. What is meant by identifying the problem, is to limit the topic to what the researcher wants to deal with, rather than what the title suggests as topics which the researcher doesn’t want to deal with. The problem of this research is the absence of thoughtful and planned scientific programs to build a positive mental image of the institutions of the modern state in general and the House of Represe

Breast cancer is the most common malignancy affecting women's health, with an increasing incidence worldwide. This study aimed to measure the intracellular concentration of the hypoxia-inducible factor 1 α (HIF-1α), tumor suppression protein p53, and estradiol (E2) in tumor tissues of adult females with breast cancer and their relation to tumor grade, tumor size, and lymph node metastases (LNM). The study was conducted on 65 adult female participants with breast mass admitted to the operating theater in Al-Hussein Teaching Hospital and Al-Habboby Teaching Hospital in Nasiriyah, Iraq, from January to November 2021. Fresh breast tumor tissues were collated and homogenized for intracellular biochemical analysis using the enzyme-linked immuno

In this work, functionally graded materials were synthesized by centrifugal technique at different
volume fractions 0.5, 1, 1.5, and 2% Vf with a rotation speed of 1200 rpm and a constant rotation time, T
= 6 min . The mechanical properties were characterized to study the graded and non-graded nanocomposites
and the pure epoxy material. The mechanical tests showed that graded and non-graded added alumina
(Al2O3) nanoparticles enhanced the effect more than pure epoxy. The maximum difference in impact strength
occurred at (FGM), which was loaded from the rich side of the nano-alumina where the maximum value was
at 1% Vf by 133.33% of the sample epoxy side. The flexural strength and Young modulus of the fu

The Fountain of poetry Canot be suddenly flow or flood from emptiness. but it is streams and motives drive it to move . Forward tat Calmness and latent in depth of poet ,and try to Chang it in to high wives , go in to details inside the seas of poetry ,to sail threw it on the ships of poetry in creative styel to reach to the point from imaginary meaning , so every poet has direction to competein poetry poetsin Lament of Imam Hussain, There versification of poetry didn’t come from emptiness , but there was clashes motive them threw Calling the personality of Imam Hussain to learn lesson in avery beautiful and greative styel ,to be the expression poem from many sides in the personality of Imam Hussain from that events and facts that happ

Multiple sclerosis (MS) is a chronic, inflammatory, immune mediated disease of the central nervous system, mostly affecting young adults with mean age of 30 years, twice as high in women compared to men. The etiology of MS is not fully elucidated. MS symptoms are directly related to demyelination and axonal loss, along with other psychological symptoms, can result in functional limitations, disability and reduced quality of life (QoL).  The QoL assessments in patients with a chronic disease may contribute to improving treatment and could even be of prognostic value. The goals  of this study were  to  compare the QoL of  Iraqi patients with relapsing remitting multiple sclerosis (RRMS),using three different diseas

This research aims to measure the impact of applying bank governance mechanisms in reducing the financial risks of banks listed on the Palestine Stock Exchange, and to answer research questions and test hypotheses for the study, researchers adopted the descriptive and analytical approach, and data were collected from the annual financial reports of the banks listed on the Palestine Exchange during the period between (2009-2018), as a time series for the purpose of finding, analyzing and measuring the effect between the study variables during this period by (60) views for each of the study variables, using the statistical analysis program views(9) to enter, process and analyze the data. The results of the study proved that there i