This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

This study was carried out to assess genetic diversity of ten cultivars of Rice (Oryza sativa L.). One of DNA markers based on Polymerase Chain Reaction (PCR) was used namely DAF markers (DNA Amplification Fingerprint). Six primers were tested, the results showed, that no amplification products using the primers OPD.14 and OPM.5. Two primers (OPX.8 and OPT.2) produced monomorphic band across all cultivars, while only two primers generated polymorphic bands. The number of total bands produced from one of them (OPN.7) were sixteen. Also this primer produced ten polymorphic profiles (DAF patterns) which were unique to the ten cultivars that could be distinguished. The number of total bands generated by primer OPX.1 were thirteen and this prim

Background: The aim of the present study is to evaluate the esthetic smile in sample of Iraqi adults and to assess the gender differences. Materials and Methods: 100 persons (50malesand 50 females had class I normal dental and skeletal selected for this study.Clinical examination and digital photograph with posed smile were performed for each individual. Six linear soft tissue parameters in each photograph using AutoCAD program 2011. Five visual and four quantitative evaluations of the smile were studied for eachsubject. The smile arch and index, buccal corridor spaces (BCSs) were studied.Descriptive statistics of the measurements were calculated. Independent student’s ttestswere used to evaluate the gender differences. Statistics: Desc

Congenital adrenal hyperplasia is a group of autosomal recessive disorders. The most frequent one is 21-hydroxylase deficiency. Analyzing CYP21A2 gene mutations was so far not reported in Iraq. This work aims to analyze the spectrum and frequency of CYP21A2 mutations among Iraqi CAH patients. Sixty-two children were recruited from the Pediatric Endocrine Consultation Clinic, Children Welfare Teaching Hospital, Baghdad, Iraq, from September 2014 till June 2015. Their ages ranged between one day and 15 years. They presented with salt wasting, simple virilization, or pseudoprecocious puberty. Cytogenetic study was performed for cases with ambiguous genitalia. Molecular analysis of

Abstract—In this study, we present the experimental results of ultra-wideband (UWB) imaging oriented for detecting small malignant breast tumors at an early stage. The technique is based on radar sensing, whereby tissues are differentiated based on the dielectric contrast between the disease and its surrounding healthy tissues. The image reconstruction algorithm referred to herein as the enhanced version of delay and sum (EDAS) algorithm is used to identify the malignant tissue in a cluttered environment and noisy data. The methods and procedures are tested using MRI-derived breast phantoms, and the results are compared with images obtained from classical DAS variant. Incorporating a new filtering technique and multiplication procedure, t

Background: Type two diabetic patients have higher risk of cardiovascular and periodontal disease. Furthermore, patients with more severe periodontal disease have higher incidence of cardiovascular disease. This study aimed to assess the association between periodontal health status and the risk of vascular disease in type 2 diabetic patients. Materials and Methods: One hundred type 2 diabetes mellitus patients and fifty apparently healthy males were enrolled in this study. Oral examinations conducted were; plaque Index, calculus index, gingival index, probing pocket depth, and clinical attachment level. For the assessment of vascular risk, arterial stiffness index was used. Results: According to arterial stiffness index, type 2 diabetic p