Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planning important for the accomplish the audit process with high quality, the choice of technology that will be followed in planning no less important, and popped the problem not to resort to scientific methods in planning the audit process, implementation and limited to estimates personal auditors when determining audit procedures and when estimating the time required to perform the audit, and in the light of the study theory and practice that has been in the research has been to reach a set of conclusions and recommendations. Of the main conclusions, The style of PERT- CPM contributed to the reduction of the time the audit process through the coordination of activities in a scientific thoughtful, and achieved a surplus in the time it was possible to exploitation by the members of the audit team to carry out the other at the same work site or at other work sites, and then mitigate time pressures suffered by the members of the audit team and maintain the required level of professional care and the quality of work performed.The study provided a number of recommendations, including, Adoption of the proposed mechanism, which means planning the audit process and implemented according to the methods of time management, for providing clarify and simplify the application of the style of PERT- CPM in the audit process, and achieve these two methods of providing a scientific basis thoughtful planning, scheduling and follow-up and then raise the quality of the audit process.
The research studies the semantic generation structures of
commodity names in the Baghdad dialect of Arabic, specifically
those names that reflect popular taste. Through descriptive field
studies of the social use of these words
The Current research aims to identify ( The effects of Daniel Model in Cognitive Motivation for the Students of the Third grade average ) , To verify the objective of this research , the researchers added nul hypothesis following : There is no difference is statistically significant at the level of ( 0.05 ) between the average scores of students who studied Daniel Model and the average students who studied by using traditional method in Cognitive Motivation scale. The research was conducted on a sample of the average Third grade students in a medium Al – sadiq Al – Ameen secretary for boys affiliated to the General Directorate for Educational in Baghdad Al – rusafa 2 and for academic year ( 2014 – 2015 ) , the researchers adopted
... Show Moreلا يستطيع كل كائن حي أو كيان اجتماعي أداء دوره الذي يفترض أن يقوم به ما لم يمتلك الوسائل الكافية والضرورية لأداء ذلك الدور قال سبحانه وتعالى ((قال ربنا الذي أعطى كل شيء خلقه ثم هدى – طه 50)).
والنشاط الاقتصادي كجزء من الكيان الكلي للمجتمع لا يختلف عن هذه القاعدة، إذ عندما يراد من النظام الاقتصادي أداء دور فاعل فلا غنى له عن الوسائل التي تمكنه من أداء دوره المنشود. للنظام الاقتصادي مجمو
... Show MoreObjectives: This study aims to assess and compare the micro-shear bond strength (μSBS) of a novel resin-modified glass-ionomer luting cement functionalized with a methacrylate co-monomer containing a phosphoric acid group, 30 wt% 2-(methacryloxy) ethyl phosphate (2-MEP), with different substrates (dentin, enamel, zirconia, and base metal alloy). This assessment is conducted in comparison with conventional resin-modified glass ionomer cement and self-adhesive resin cement. Materials and methods: In this in vitro study, ninety-six specimens were prepared and categorized into four groups: enamel (A), dentin (B), zirconia (C), and base metal alloys (D). Enamel (E) and dentin (D) specimens were obtained from 30 human maxillary first premolars e
... Show MoreThe present study provides a new insight into valuable information on the diverse structure of the Anisakid population and discusses the limited species richness in the Nemipterus japonicus (Bloch,1791) (Perciformes, Nemiperidae). The fishing area consists of various locations in the Arabian Gulf (29°58 0 33 00 N48°28 0 20 E). A total of 315 marine fish were examined, (n=287) were infected. Larval stages (n= 763) encysted within the mesenteries peritoneum and viscera of fish organs were isolated, with a prevalence of 91.11% of infection and, the intensity was 2.65. Molecular analysis was carried out on thirty individuals who have examined the morphology and showed some appearance differences, by amplifying internal transcribed spacers
... Show MoreAromatic Schiff-bases are known to have antibacterial activity, but most of these compounds are sparingly soluble in water. The present work describes the synthesis of new Schiff-bases derived from branched aminosugars. Treatment of 3-Amino-3-Cyano-3-Deoxy-1,2:5,6-Di-O-Isopropylene-α-D-Allofuranose (1) with the aldehydes (2) under reflux in methanol afforded the Schiff-bases (3) in good yields. The new Schiff-bases were in accord with their NMR, IR spectral data and elemental analysis.
The objective of this paper is to define and introduce a new type of nano semi-open set which called nano -open set as a strong form of nano semi-open set which is related to nano closed sets in nano topological spaces. In this paper, we find all forms of the family of nano -open sets in term of upper and lower approximations of sets and we can easily find nano -open sets and they are a gate to more study. Several types of nano open sets are known, so we study relationship between the nano -open sets with the other known types of nano open sets in nano topological spaces. The Operators such as nano -interior and nano -closure are the part of this paper.