The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

Regression Discontinuity (RD) means a study that exposes a definite group to the effect of a treatment. The uniqueness of this design lies in classifying the study population into two groups based on a specific threshold limit or regression point, and this point is determined in advance according to the terms of the study and its requirements. Thus , thinking was focused on finding a solution to the issue of workers retirement and trying to propose a scenario to attract the idea of granting an end-of-service reward to fill the gap ( discontinuity point) if it had not been granted. The regression discontinuity method has been used to study and to estimate the effect of the end -service reward on the cutoff of insured workers as well as t

The importance of social exclusion lies in the psychological problems that cause problems in social relations and mental-physical health. For this reason, the researcher set three goals for the current research: identifying the level of social exclusion among people infected with the Coronavirus. The incubation period of the virus. Social exclusion and its relationship to the duration of incubation of the disease among people infected with the Coronavirus. The result showed that the research sample does not suffer from social exclusion. The mean value for the period from

(8-14) days is the highest value followed by the period (1-7) days and the period

 (14 days or more) comes at the end. There is no statistically sig

The aim of the current research is to recognizing the impact of mind and informational strategy on the achievement with the second intermediate students in the grammar of arabic language, the researcher used a partial-set experimental design and intentionally selected a sample out of the second intermediate class from (AL- Markazya Intermediate school) in the district of Hilla, affiliated which belongs to General Directorate of Babylon Education in the year (2020-2021) for applying the experiment. The sample was composed of (50) students, (25) ones for each group, the experimental group and normal one. The researcher balanced between the two groups in various changes including: (the chronological age counted by months, the academic achie

Samples from tap water were chosen to be examined as one of the possible modes of G. lamblia and other parasites transmission. 144 domestic filter units were randomly distributed to houses in Baghdad in Al-Sadr City and surrounding regions then the suspended materials were examined microscopically by direct wet mount after centrifugal sedimentation method, and after staining with modified Ziehl-Neelsen (acid fast) stain. The results showed that 5/144 (3.47%) samples contained G. lamblia cysts, 3/144 (2.08%) contained E. histolytica/E. dispar cyst, while each of Cryptosporidium spp. and Cyclospora cayetanensis oocysts were observed in two samples (1.38%); also free living amoeba, ciliates and flagellates were detected in all samples. This

Background: Human teeth considered to be an important etiological host factor in relation to dental caries through its morphology and composition. Elements may incorporate in tooth structure during pre and post-eruptive period changing the resistance for caries. The aims of this study were to determine the concentration of selected major (Calcium and phosphorus) and trace elements (Ferrous iron, nickel, chromium and aluminum) in permanent teeth and enamel among a group of adolescent girls in relation to severity of dental caries Material and Methods: The study group consisted of 25 girls with an age of 13-15 years old referred by Orthodontists for extractions of upper first premolars (two sides). Tooth and enamel samples were prepared for

The aim of this research is to study some functional properties and the antioxidant activity of cherry gum, collected from Serghaya and Suwayda in Syria, and to compare these features with those of Arabic gum. The values of the hydroxyl groups for the Arabic gum, Serghaya and Suwayda cherry gums were 757.1, 655.1 and 564.3 mg KOH/gm, respectively. The solubility of exudate gums ranged from 53.53 to 86.53% and was arranged as follows: Arabic gum>Serghaya cherry gum >Suwayda cherry gum. Gum solubility increased with rising the temperature. Water and oil holding capacities of cherry gums were significantly higher (p<0.05) than those of Arabic gum, while their emulsifying capacity was significantly lower than that of Arabic gum. The