The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

Appending is a morphological term which means the addition of one or two letters to a structure to be similar to other structures of well-known abstractor additional nouns and verbs constructions. The goal of appending is to organize what have been expanded linguistically and collect similarities to reduce the syntactic rules. This is because the appended word exists for expanding purposes; however, it has no construction of its own. An appending was included with another construction with mentioning the additional letter. This by itself means that appending as a process is a term that helps organize rather than expand language. Scholars further noticed that the appending letter is not semantically significant, and so it differs from the

Comparative taxonomic study has been compeleted for the species of the. genus Centaurium Hill. of Iraq. So the morphological characters were studied comparatively for the first time form Iraqi materials. Stems, leaves ,infloresences and reproductive organs characters were a good taxonomic importance. Geographical distrtribution has been done for the species of the genus in addition to the environment information. The results were presented with schedules, tables, maps and micrographs. Taxonomic key for the species separation was also presented.

Background: Smoking is considering a major risk factor for development and progression of periodontal disease. Investigations regarding the association between smoking and periodontal disease have consistently demonstrated negative periodontal effects and greater probabilities of established periodontal disease among smokers in comparison with non smokers. The purpose of this study was to evaluate the effects of smoking on periodontal health status and on the salivary levels of alkaline phosphatase (ALP), lactate dehydrogenase (LDH) and creatine kinase (CK), and to correlate the clinical parameters of periodontal health with the biochemical findings in smokers and non-smokers. Materials and methods: Unstimulated saliva sample was collected

Molecular interactions between 2-isopropenylnaphthalene-methacrylic acid (IPNMA) block copolymer( as a model for water- soluble polymer) and methanol at several temperatures were studied using fluorescence techniques , Fluorescence spectrum for (IPNMA) exhibits two emission bands at around 342 nm and 387 nm corresponding to the monomer and the excimer bands , respectively .The fluorescence spectra of dilute solution of (IPNMA) in methanol were recorded in temperature range of 8- 45?C . Plot of the excimer to monomer intensity ratio Ie/Im versus temperature was obtained, which shows double lines with positive slopes crossing at 25?C , the increasing of slope value above this temperature is s

Every body has a size and mass that distinguishes it from others and makes it different from others. Some of these bodies are huge and large in size, and some are small and light in weight. Among these masses and bodies are some that are dealt with by their size and weight, each according to its quantity, weight, and cheapness. This is why they created quantities by which these weights and quantities could be estimated, so they used measures and weights for that. Objectives: The research aims to know some measures and weights, such as the wife’s maintenance, the amount of zakat, etc.I found it to be a widely spread topic, and widely used in the folds of jurisprudence. During my reading of jurisprudence books, I found jurists using many qu

          Simple, cheap, sensitive, and accurate kinetic- spectrophotometric method has been developed for the determination of naringenin in pure and supplements formulations. The method is based on the formation of Prussian blue. The product dye exhibits a maximum absorbance at 707 nm. The calibration graph of naringenin was linear over the range 0.3 to 10 µg ml^-1 for the fixed time method (at 15 min) with a correlation coefficient (r) and percentage linearity (r²%) were of 0.9995 and 99.90 %, respectively, while the limit of detection LOD was 0.041 µg ml^-1. The method was successfully applied for the determination of naringenin in supplements with satisfac

The [2-hydroxy-1, 2-diphynel-ethanone oxime] was reacted with 1, 2-dichloroethan to give the new ligand [H2L]. this ligand was reacted with some metal ions (Co (II), Ni (II), Cu (II), Zn (II) and Cd (II) in methanol as a solvent to give a series of new (1: 1) complexes of the general formula [M (HL)] Cl,(where: M= Co (II), Ni (II), Cu (II), Zn (II) and Cd (II)) are isolated All compounds have been characterized by spectroscopic methods [IR, UV-Vis] atomic absorption. Chloride content along with conductivity measurements. From the above data the proposed molecular structure for (Co, Cu, Ni, Zn and Cd) complexes adopting a tetrahedral structure

Background: presence of lingual vascular foramina and canals in the interforaminal regionmay increase the risk ofsurgical complications during implant placement or any surgical procedure in this area.Aim of this study is the radiological evaluation of the anatomic characteristic of the lingual foramina and their vascular canals in the anterior of the mandible using cone beam computed tomography. Materials and Methods: Prospective study including 72 Iraqi subjects (31 male and 41 female) ranging from 20 to 59 years, all subjects attended AL- Sharaa dental clinic in AL-Najaf AL-Ashraf city, scanned with CBCT from September 2016 to February 2017. Using 3dimentional and sagittal cross section to detect lingual foramina and their vascular canals

The present study aims to identify wisdom-based thinking and its relationship to psychological capital. It further aims to find out the differences in the level of wisdom-based thinking and psychological capital according to the variables of gender and specialization (scientific, humanities). To achieve this, the study has been conducted on a sample of (380) male and female students. The two scales, wisdom-based thinking and psychological capital are implemented to the sample after being constructed by the researcher and after ensuring their psychometric characteristics' suitability for the study's aims. Results concerning the first aim have shown that there is a significant relationship among students. The second aim has revealed that t

The calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19)

The purpose of this study was to examine the association of oral administration of Carbamazepine during pregnancy and the histological changes in the ovaries of mice. Timed-pregnant mice were divided into experimental and control groups. 60 mice in the experimental group received daily oral of 15 mg/kg of carbamazepine via intragastric tube on gestational days 0 to 18. 20 mice were used as control group. They received normal saline via the same route. Dams underwent laparotomy on pregnancy days 13, 15, and 18 and the ovaries were collected. Routine histological processing of the ovaries histology of paraffin sections stained with haemotoxylin and eosin, were conducted. The ovary under the effect of the drug, there was signs of degeneration

هدف البحث التعرف على الملل الأكاديمي لدى طلبة المرحلة المتوسطة، فضلا عن التعرف على الفروق في الملل الاكاديمي على وفق متغير الجنس ومتغير الصف الدراسي، استخدمت الباحثة المنهج الوصفي، تكونت عينة البحث من ( 200) طالباً وطالبة تم اختيارهم بطريقة عشوائية وبعد تطبيق مقياس الملل الاكاديمي (من اعداد الباحثة) على عينة البحث وباستخدام الوسائل الإحصائية المناسبة توصلت نتائج البحث الى ان: طلبة المرحلة المتوسطة تعاني من ال

The research aims to identify the role of the dimensions of financial inclusion in achieving the competitive advantage by An exploratory research of the views of a sample of customers of the 20 Algerian commercial banks, And the relationship between its dimensions (Access dimension, Usage dimension, Quality) And competitive advantage. This research is based on the analytical descriptive approach. The questionnaire was adopted as a main tool in collecting data and information on the sample of 377.

The The research showed several results, the most important of which is a strong correlation between the dimensions of the three financial inclusion combined and the competitive advantage of the Algerian commercial banks, and explained t

استهدف البحث التعرف درجة الاهتمام الاجتماعي لدى طلبة الجامعة. دلالة الفروق الاحصائية في الاهتمام الاجتماعي تبعا لمتغير النوع (ذكور – اناث) لدى طلبة الجامعة درجة التوافق النفسي لدى طلبة الجامعة.  دلالة الفروق الاحصائية في التوافق النفسي تبعا لمتغير النوع (ذكور – اناث) لدى طلبة الجامعة. معرفة فيما إذا كانت هناك علاقة ارتباطية بين الاهتمام الاجتماعي والتوافق النفسي لدى أفراد العينة ككل. يتحدد البحث الحالي بط

يعرض البحث الحالي دراسة في جماليات استخدام الرمز في رواية اوسكار وايلد الوحيدة، والموسومة "صورة دوريان غراي" (1891) التي نشرت في مجلة ليبينكوت الشهرية عام 1890. لا يهدف البحث الى تغطية كل الرموز الواردة في الرواية، بل الى تقديم شرح لأبرز وأهم الرموز والتي أضفت عمقا وجمالا للنص، آملين أن يساعد ذلك القراء للوصول إلى تبصرات جمالية في الرواية. تركز الرواية على الحب الحسي واللذة الجسدية التي تتقاطع مع القيم الجمالية ا

اللغة هي الأداة  الرئيسة  للتواصل  اللغوي بين أفراد المجتمع . أن المتحدث بأية لغة يحتاج إلى استخدام رموز مشتركة. ومع ذلك، تسهم الظروف الاجتماعية والجغرافية والفردية المختلفة في ذلك, اذ أن هنالك طرقاً مختلفة لاستخدام اللغة نفسها, لذلك فأنها ضرورية للحفاظ على انماط معينة لجعل التواصل ممكنا. وهذا الاستخدام المختلف يؤدي الى  تنوع استخدام اللغة.            

    &n

    هدف البحث إلى التعرف اذا كان هناك اختلاف ذو دلالة إحصائية عند مستوى (0,05) في أبعاد التقبل–الرفض الوالدي بين صورتي الأب والأم لدى أطفال المرحلة الابتدائية، والتعرف على السلوك الانسحابي لدى عينة البحث، والتعرف على الفروق في أبعاد القبول-الرفض الوالدي (الدفء/المحبة، العدوان/العداء، الإهمال/اللامبالاة) بين صورتي (الأب، والأم)، والتعرف على مدى أسهام أبعاد القبول-الرفض الوالدي صورتي (الأب، والأم) كلا على حدا ف

الملخص

          سعت الدّراسة الحالية التّعرف إلى دور عضو هيئة التدريس في الجامعات الأردنية الخاصة في تعزيز مفهوم الأمن الاجتماعي لدى طلبتها في ضوء بعض المتغيرات، وللإجابة عن أسئلة الدراسة وتحقيق أهدافها قام الباحثون باختيار عينة عشوائية مكونة من (1150) طالبًا وطالبة ممن يدرسون في الجامعات الأردنية الخاصة في إقليم الشمال، من مجتمع الدّراسة الكلي والبالغ عددهم (14850) طالبًا وطالبة، حيث استخدم الباحثون الم

تقدمت الرواية العربية المعاصرة بخطى واثقة اليوم، وأصبحت منافسا قويا للروايات العالمية المهمة بفعل تسارع الاحداث في المعمورة ،وبفعل العولمة التي أصحبت أمرا محتوما علينا بكل سلبياتها وإيجابياتها، فضلا عن ذكاء الروائي العربي الذي تمرّس في فن السرد، وراح يقتنص الفرصة المواتية ليقدم لنا أعمالا إبداعية مهمة، مستفيدا من عنصر الجسد الذي يشكل عقدة رئيسة في واقع الانسان العربي والمسلم أنثى أو ذكر، والذي يعدّ معاد

إن اكتساب اي لغة اجنبية هي عبارة عن مراحل على الطالب ان يجتازها بمساعدة الاستاذ المختص، ومن هنا يبدأ الطالب بتعزيز ادواته اللغوية من قواعد و مفردات(دلالية وثقافية)،مراحل تعزز من قدراته اللغوية والاتصالية، ودور الاستاذ في مجال تعليم اللغات الاجنبية هو مساعدة الطالب في تجاوز المراحل الصعبة ومنع ارتكابه لأخطاء لغوية تداخلية Interferencia  ،نذكر منها مثلا التداخل السلبي من اللغة الأم أو أي لغة ثانية يكتسبها

Sufficient conditions for boundary controllability of nonlinear system in quasi-Banach spaces are established. The results are obtained by using the strongly continuous semigroup theory and some techniques of nonlinear functional analysis, such as, fixed point theorem and quasi-Banach contraction principle theorem. Moreover, we given an example which is provided to illustrate the theory.

Background: Optimal root canal retreatment was required safe and efficient removal of filling material from root canal. The aim of this in vitro study was to compare the efficacy of reciprocating and continuous motion of four retreatment systems in removal of root canal filling material. Materials and Methods: Forty distal roots of the mandibular first molars teeth were used in this study, these roots were embedded in cold clear acrylic,roots were instrumented using crown down technique and rotary ProTaper systemize Sx to size F2 ,instrumentation were done with copiousirrigation of 2.5% sodium hypochlorite and 17% buffered solution of EDTA was used as final irrigant followed by distilledwater, roots were obturated with AH26 sealer and Prota

In this paper, chaotic and periodic dynamics in a hybrid food chain system with Holling type IV and Lotka-Volterra responses are discussed. The system is observed to be dissipative. The global stability of the equilibrium points is analyzed using Routh-Hurwitz criterion and Lyapunov direct method. Chaos phenomena is characterized by attractors and bifurcation diagram. The effect of the controlling parameter of the model is investigated theoretically and numerically.

This study has been done for testing the effectiveness and efficiency of probiotic in its ability to inhibit Aspergillus flavus , which secretes the aflatoxin B1 and compare it with materials that were approved to be effective in the inhibition of the growth of fungi and break down and reduction of mycotoxin. these are the filax substance and ozone gas. A laboratory experiment has been conducted to determine the isolates out of the fungus producing the aflatoxin B1.the isolate producing aflatoxin B1 has grown on the yellow corn seed. the probiotic was added along with the filax and they have been exposed to ozone gas and then they were stored from 30 days. A bio test was con conducted to knw the effects of biological toxin on the broiler me

Background: Determination of local bone mineral density (BMD) immediately after implant insertion play an important role in implant success rate, may offer comprehensive description of the bone, and give enough information to the surgeon prior to implant insertion and at follow up status. The aim of the present study is to evaluate the changes of local bone density in the dental implant recipient sites by using computerized tomography. Material and method: The sample consisted of (20) dental implants recipient sites, bone density assessment was done twice, immediately after implants insertion and after six months. Results: The mean HU of the bone around the implant insertion site, immediately after implant placement was 552.28 HU, and inc

This research presents and discuss the results of experimental investigation carried out on geogrids model to study the behavior of geogrid in the loose sandy soil. The effect of location eccentricity, depth of first layer of reinforcement, vertical spacing, number and type of reinforcement layers have been investigated. The results indicated that the percentage of bearing improvement a bout (22 %) at number of reinforced layers N=1 and about (47.5%) at number of reinforced layers N=2 for different Eccentricity values when depth ratio and vertical spacing between layers are (0.5B and 0.75B) respectively

Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc

وفي ضوء متغيرات العصر الحديث أُملِيت علينا ثقافاتٌ وأفكار قد تؤثر في فهم أفراد الأسرة لواجباتهم، وذلك يؤثر بالسلب على وحدة بناء المجتمع، ومن ثم في مدى ترابط الأجيال وإدراكهم لطبيعة ثقافتهم الأصلية مما يوهن ويضعف الأسرة أصلا والمجتمع كنتيجة لذلك. تأتي مشكلة البحث في التساؤل الاتي هل للمرأة  دور في  تنشئة  الأسرة؟ ولكي نجد جوابًا عن هذا السؤال يجب أن نبحث أولا عن واجب المرأة في الأسرة وتأثر ذلك ا