The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

Cervical carcinoma represent the second predominant cancer in female and there is a strong correlation between cervical cancer and the infection with high-risk types of HPV and expression the viral oncogenes. EMT is viewed as a vital advance in carcinoma development and ensuing metastasis. To evaluate correlation between the expression of Twist and HPV16 infection in a group of Iraqi patients with cervical carcinoma. A total of forty paraffin blocks included in this study which were divided into 30 sample of cervical cancer infected with HPV16and 10 sample of normal cervical tissues. The samples were subjected to immunohistochemical technique using Anti-Twist2 polyclonal antibody. The obtained data from this study indicate that majority of

Objectives: The study aims to evaluate patients’ performance toward insulin injection after training program to
identify the variation in skill of patients in insulin injection technique with regard to some variable (i.e.
educational level and duration of insulin injection.
Methodology: A quasi experimental study has been conducted on diabetic patients.
An observational checklist had been prepared which consisted of 4 main areas with 37 sub-items, which are
syringe preparation for injection, insulin drawing; skin preparation for injection and insulin injection. Each of the
sub-items has 2 options yes or no. One score for positive answer and zero for no.
The sample of the study consisted of (n =30) males and females

Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA t

Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA type b

The study aims to follow modern methods in teaching rhythmic gymnastics skills by directing learners to develop their perceptions and absorb what the world deals with today and develop intelligence among learners, the researchers searched for the strengths of the learner by providing them with an opportunity to form their kinetic formation, hence the problem came by introducing a method of self-intelligence and social to guide the learner in the search for ways and solutions to overcome boredom and economy Time and effort in the educational process in learning and give them the freedom to express their ideas And their skills and here came the role of social and self-intelligence to teach the individual and collective kinetic formati

Diabetes is one of the increasing chronic diseases, affecting millions of people around the earth. Diabetes diagnosis, its prediction, proper cure, and management are compulsory. Machine learning-based prediction techniques for diabetes data analysis can help in the early detection and prediction of the disease and its consequences such as hypo/hyperglycemia. In this paper, we explored the diabetes dataset collected from the medical records of one thousand Iraqi patients. We applied three classifiers, the multilayer perceptron, the KNN and the Random Forest. We involved two experiments: the first experiment used all 12 features of the dataset. The Random Forest outperforms others with 98.8% accuracy. The second experiment used only five att

Background: This study was formulated to compare the effect of 5%hydrofluoric acid in comparison to 37%phosphoric acid with and without the application of silane on bond strength of composite to porcelain. Materials and Methods: Specimen preparation was divided in to two phases, metal-disks fabrication (8mm-diameter and 4mm-thickness) and ceramic veneering. Thirty two specimens were prepared, sandblasted with 50 μm aluminum oxide, and divided into four groups of eight samples. Groups I and III were etched with 37%phosphoric acid while groups II and IV were etched with 5%hydrofluoric acid; and groups I and II were silaneted while groups III and IV were not. Heliobond, and resin composite were applied to each specimen using a plastic transpa

This study was conducted at the poultry research station to the office of Agricultural Research / Ministry of Agriculture / during the period 4/1/2016 to 5/5/2016 and 336 one-day-old Ross308 chicks were used, and fed on diets provided with dried dill (Anethum gravelens) at levels 0.4, 0.6 and 0.8% for treatments D2, D3 and D4, respectively, and they were compared with the control treatment D1. Each treatment included three replicates in each replicate contain 28 birds, in order to study the effect of adding different levels of dried dill plant on the productive performance and some characteristics of the carcass for broilers. The results showed a significant increase (p<0.05) in the average body weight at 5 weeks of age for the treatments (