The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.
This study was done to compare the morphometric parameters of placentas in well controlled patients with preeclampsia, diabetes, and preeclampsia-diabetes with that of normal uncomplicated placentas. Patients & Methods: A total of Twenty four placentas were freshly collected. Six placentas for control group and eighteen placentas for complicated group (preeclamptic-diabetic and preeclamptic--diabetic subgroups). The placentas were grossly examined (shape, number of cotyledons, weight, and thickness). After suitable fixation, tissue processing and sectioning, the sections were stained by hematoxylin and eosin to study the general morphology and morphometry of the following parameters: number of terminal villi, number of syncytial knots, numb
... Show More
The mechanism of managing religious difference
God is the Lord of the worlds, forget them and their jinn, Arabs and non-Muslims, He is the Lord of Muslims and Lord of non-Muslims, as He created them male and female despite their differences in tongues and colors, so He created them according to their diversity and distinction in beliefs and religions.
To prevent flare-ups due to differences, the Lord of the worlds set limits that he has forbidden to cross, and draw clear maps as mechanisms for managing religious differences and lifting psychological barriers between the different, so that they can coexist in peace and freedom, each adhering to his faith, and practicing the rituals of his religion.
... Show MoreThe power of advertising is immense. Producers of commercial goods and services routinely pour vast sums into promoting their wares through the advertising media, knowing that a successful campaign can win them vital market share , and that failure to advertise effectively can have devastating results . The function of advertising is promotional ; to draw our attention. In order to achieve this function it must reach its target audience , then capture that audience with a message that is both attractive and memorable.
From a linguistic point of view, the language of advertising must be informative, instructive , distinctive and persuasive . It must employ&nb
... Show MoreThe current research aims to identify the Vocational Self of the educational counselors as well as to identify the significant difference in the professional self according to the gender variable (male-female). The researcher adopted the scale of al-hasani (2015), which consisted of (34) items. It was applied to a sample of (300) school counselors (male-female) who were randomly selected from the six directorates in the Baghdad governorate for the academic year 2020/2021. The results showed that the research sample of educational counselors has a vocational self-concept. There are no statistically significant differences in the vocational self-concept between males and females among the educational counselors.
Linking adverbials are used to organize and bridge together extended stretches of discourse to make the text coherent. They are explicit indicators of the communicative function of the sentence and writers use them to let their readers follow what has already been said and to help them anticipate what is about to follow.
Linking adverbials include those relations of addition, enumeration, summation, apposition and so on. Through the use of these adverbials, the writer is able to organize and develop his ideas and help the reader follow him from one sentence to another. Thus, a linking adverbial is a semantic relation used to show the way in which what is to follow is systematically connected to what has gone before. So, they have anap
The bony pelvis has a major role in weight transmission to the lower limbs. The complexities of its geometric form, material properties, and loading conditions render it an open subject to biomechanical analysis.
The present study deals with area measurement, and three-dimensional finite element analysis of the hip bone to investigate magnitudes, load direction, and stress distribution under physiological loading conditions.
The surface areas of the auricular surface, lunate surface, and symphysis pubis were measured in (35) adult hip bones. A solid model was translated into ANSYS parametric design language to be analyzed by finite element analysis method under different loading conditions.
The surface
... Show MoreThis paper exclusively deals with medical encounters. . Structurally and thematically, it manifests itself in five parts. The First part deals with medical encounters as well as essential speech activities which cover (a) frames (certain types of talk) (b) the patient’s account and the patient’s story or more precisely the patient telling his story and (c) the act of questioning the patient. The Second part revolves round genre and register. The former, in most cases, suggests that the format of medical encounters is conversational. With register; we have a converse reality that restrictively tries to narrow things and give them a certain flavor. The Third part realizes the technicalities of medical encounters (a) the setting of an inte
... Show MoreAbstract: Various peoples have contributed to building the Islamic civilization through the achievements and creativity of their scholars. In particular, the Kurdish scholars have provided new and great services to the Holy Qur’an that deserves attention. For example, it is no secret that Sheikh Ahmadian, with his interpretation, rendered a great service to the Glorious Book of God. His style is distinguished by modernity, seriousness and objectivity, and represents a lively response to the needs of the Kurdish Muslim people. Due to the importance of Ahmadian’s interpretation of the Qur’an, therefore, I have demonstrated his approach in this research in terms of dealing with his interpretation of the Qur’an with the Qur’an, the
... Show MoreThe pleomorphic adenoma is a benign salivary gland tumor, presenting usually in the parotid gland. This case report describes an unusual case of 29 years old female with a single, nodular swelling evident in the upper lip which was diagnosed as pleomorphic adenoma of the minor salivary glands in the upper lip .The lesion measured 1.0 x 1.0 cm in size for 2 years duration cause depression of labial cortical bone apical to lateral and canine teeth. It is characterized by slow growth. Complete excision was performed and the histopathological analysis supported by immunohistochemistry showed pleomorphic adenoma .It did not recur 18 months after operation.
the chormanal some complement of barbus grypius is found to be 98 consisting of 22 melaccntricsomes it is probably a tetraploid species and more advanced than other speice haveing the same ehromosome under and belonging yo the genus barbus