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.
Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution to chose the suggested market to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms
... Show MoreLaboratory studies were carried out to investigate the differences between uninfested and infested bitter orange
RMK Al-Zaidi, MM Ahmed
The aim of the research is to: Analyzing the content of the mathematics textbook of the 5th bio-scientific grade according to the Common Core State Standard for mathematics (CCSSM), and to identify the extent of their inclusion of these standards. To achieve this goal, the researcher built the CCSSM after reviewing the literature that dealt with those standards, and its validity was verified by presenting it to a group of referees specialized in the field of methods of teaching mathematics. Thus, the criteria in their final form consisted of six main criteria which are:(numbers and quantities, algebra, conjugations, modeling, geometry, statistics and probability) and included (47) sub-indicators, Then the researcher analyzed the content of
... Show MoreBackground: It is important to achieve good glycemic control to avoid long-term diabetic complications. It has been largely debated about the role of correct way of insulin administration to get the desired glycemic control.
Objective: To evaluate the effect of teaching diabetic patients who are on insulin therapy the correct way of injecting insulin and its effect on glycemic control.
Methods: A non randomized clinical trial with 820 diabetic patients on insulin therapy on whom A1 c estimation was performed before and after three months of teaching them the right injection technique.
Results : Sixty seven patients (8.17%) had A1 c 6.5% before they were enrolled in the study while the majority (753 patents, 91.82%) had A1 c 6.5%
In this study, the zinc oxide NPs have been synthesized from the fresh pomegranate peels extract using the precipitation method. The ZnO nanoparticles were produced from the reaction of fresh peels extract with zinc acetate salt which was used as zinc source in the presence of 2 M NaOH. The green synthesized nanoparticles were characterized through X-ray diffraction (XRD), UV-Vis diffuse reflection spectroscopy, Fourier transform infrared spectroscopy (FTIR), and Atomic force microscopy (AFM). The XRD patterns confirm the formation of hexagonal wurtzite phase structure for ZnO synthesized using pomegranate peels extract with average crystalline size of 28 nm. FTIR spectra identify the presence of many active functional groups for the pom
... Show MoreThe current research aims to identify the level of mental alertness among students of the Department of Chemistry in the Faculty of Education for Pure Sciences – Ibn Al-Haytham during the academic year (2022-2023). To achieve this goal, a descriptive approach was followed. The research community was identified as all chemistry students across the four grades (first, second, third, and fourth). A sample from each grade was selected for the current research. A tool was prepared to measure mental alertness within the research sample. The researcher adopted the scale by Baer, Smith, Kristemoyer, & Tany (2006), which was developed by Al-Buhairi et al. (2014), ensuring its validity, reliability, and psychometric characteristics, making i
... Show MoreThis paper has dealing with experimentally works which includes properties of materials and testing program. The testing program includes rotine characterization tests, chemical, and physical tests for samples of gypseous soil. Samples of disturbed and undisturbed soil was obtained of seven different locations of Salah-Aldeen province. The unified classification system was adopted of study region. Except sample 7, soil categorization (as poorly graded sand) was a good graded sand soil. Samples had non plasticity rate (NP). The results of laboratory tests (by using Arc-Map GIS program) were enhanced by spatial interpolation mapping utilizing Inverse Distance Weighted Scheme.