The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

This study aimed to determine the possibility of culturing genus Artemia in under laboratory conditions for locally culturing and producing. Different salinity concentrations were used, ranging from 5-40g/l . the results showed that the concentration 30g/l is the best for hatching. This concentration recorded hatching efficiency of 68800 nauplii/g cysts and hatching percentage of 45.86%, while the concentration 5g/l recorded less hatching efficiency and hatching percentage of 20266 nauplii/g and 13.5% respectively . Investigating the effect of salinity on individuals survival and growth using saline concentrations ranging from 30to 100g/l, revealed that the best percentage was 75.00% in the first week with 70g/l, whilst the best rates of

Judaism followed the approach of monotheism after God Almighty sent Moses (peace be upon him) to convey to them the messages of their Lord, so that they might be on a right guidance and path, but the people did not follow that path.” Love of matter and faith in what is witnessed, so they portrayed the Lord in several images in line with what their souls drew upon them.

Isovaleryl CoA dehydrogenase (IVDH) is a flavoprotein that introduce a trans-double bond between C2 and C3 of the isovaleryl CoA substrate, an intermediate in leucine catabolism pathway. Interrogation of the Paracoccus denitrificans Pd1222 genome has identified Pden_3633 gene as a candidate to encode for IVDH. In previous study by Rafid et al (under the publishing), this putative IVDH was expressed in E. coli and purified as N-terminal Strep-tagged protein. In current study, spectral properties of the purified IVDH were conducted and the results showed that the enzyme was obtained as an apoprotein. For this reason, IVDH has been reconstituted by incubation with flavin adenine dinucleotide (FAD) and the experiment showed that the ratio 1:

Background: Obesity is a worldwide challenge and is closely
connected to many metabolic diseases. Two types of
adipose tissue, white adipose tissue (WAT) and brown
adipose tissue (BAT) have been identified. White fat cells
store chemical energy, brown adipocytes defend against
hypothermia, obesity and diabetes.
Objective: To localize and quantify brown adipocytes in
human subcutaneous (S) and visceral (V) adipose tissue by
histology and immunohistochemistry.
Type of the study: A cross –sectional study.
Methods: Adipose tissue was obtained from histopathology
specimens taken from ten patients, of different age, sex and
body mass index (BMI), undergoing surgery for different
pathologies

     In this paper we prove that the planar self-assembling micelle system

 has no Liouvillian, polynomial and Darboux first integrals. Moreover, we show that the system

has only one irreducible Darboux polynomial  with the cofactor being   if and only if  via  the weight homogeneous polynomials and  only two irreducible exponential factors  and  with  cofactors    and   respectively with be the unique Darbox invariant of system.

In this paper, the proposes secure system to improving security of ID card and passports is by generating cubic spline co-occurrence code (CCO code) for each ID card. The authentication part, begins passing ID card through the checkpoint then the checkpoint will check the information of card or passport by also extracting features in order to generate the cubic spline co-occurrence code (CCO code), finally comparison is made between extracted CCO code at the checkpoint and CCO code that has been printed on ID card or passport (type of fraud like change personal picture or fraud it’s information). Several tests were conducted to evaluate the performance of the proposed security system. Furthermore, the experiment results reveal that the

An Auto Crop method is used for detection and extraction signature, logo and stamp from the document image. This method improves the performance of security system based on signature, logo and stamp images as well as it is extracted images from the original document image and keeping the content information of cropped images. An Auto Crop method reduces the time cost associated with document contents recognition. This method consists of preprocessing, feature extraction and classification. The HSL color space is used to extract color features from cropped image. The k-Nearest Neighbors (KNN) classifier is used for classification. 

Individual cannot live alone due to to his need for others to facilitate His supplies for living, thus social affiliation is considered one of the most important psychological, social needs in individuals life through his willing to affiliate to others whether they were friends ,family, colleague , or even home to reach some degree of  psychological stability.

       Affiliation is a tool to search for Satiate through living with group from the same type or comply for group or to be compatible with them or even to be adherent and accept what the group agreed about of criterion.

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In this research, we will discuss how to improve the work by dealing with the factors that
participates in enhancing small IT organization to produce the software using the suitable
development process supported by experimental theories to achieve the goals. Starting from
the selecting of the methodology to implement the software. The steps used are and should be
compatible with the type of the products the organization will produce and here it is the Web-Based Project Development.
The researcher suggest Extreme Programming (XP) as a methodology for the Web-Based
Project Development and justifying this suggestion and that will guide to know how the
methodology is very important and effective in the software dev