The purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.

The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t

Biofilms formation by pathogens microbial Control considered important in medical research because it is the hazarded virulence factor leading to becoming difficult to treat because of its high resistance to antimicrobials. Glycopeptide antibiotic a (Vancomycin) and the commercial bacteriocin (Nisin A) were used to comparative with purification bacteriocin (MRSAcin) against MRSA biofilm. One hundred food samples were collected from Baghdad markets from July 2016 to September 2016, including (cheese, yogurt, raw milk, fried meat, grilled meat, and beef burger). All samples were cultures; S. aureus was confirmation by macroscopic culture and microscopic examination, in addition to biochemical tests. Methicillin resistance S. asureus (

Forty different samples (water and soil) were collected from different places in Iraq and Syria. Only (6) isolates showed the ability to grow and utilize agar as a sole source of carbon and energy. Morphological, cultural characterization and biochemical tests confirmed that These isolates belonging to genus Pseudomonas (HK1-HK6) .Plasmid profiles results showed that these isolates were harbored (2 -3) small Plasmids . HK1 isolate was selected because of its efficiency and ability to grow in high density on agar media for transformation and curing experiments, these were checked by transformation experiments after their expression in E. coli MM294. The genes responsible for agar utilization were located on thes

Abstract: An unfavorable complication of root canal is vertical root fracture. The aim of present study is to evaluate the vertical root fracture of treated teeth filled with gutta percha and Resilon obturating material using different sealers. Forty mandibular premolars used in the study. Canals randomly divided into four groups (n=10). Group-A eugenol-based (Endofill) sealer with gutta percha; GroupB epoxy-amine (AH Plus) sealer with gutta percha; Group-C resin-based (Real Seal) sealer with Resilon; or Group-D epoxide-based (Perma Evolution) sealer with gutta percha. Roots mounted vertically in cold cure acrylic blocks and subjected to vertical loading with a crosshead speed of 1mm ̸min. The point at which fracture of the roots occurred

Scorpions and spiders belong to the class Arachnida in phylum Arthropoda. Scorpions are easily distinguished by median eyes on obvious the center of the carapace and have one pair, and lateral eyes have 2-8 in some species. Scorpions do not have good eyesight so the median eyes have always been simple and they are more sensitive than the lateral pairs. They have anterior median eyes (AME) with narrow field of view and pairs of lateral eyes (LE) with more sensitivity and response to light. Family Buthidae have 2-6 lateral eyes in Compsobuthus Mesobuthus, Hottentotta, while Vaejovidae, Chactidae and Chaerilidae have 2 pairs of lateral eyes. In addition, 3 pairs are found in Orthochirus and Androctonus. Spiders have six eyes in family Pholicid

The effect of short range correlations on the inelastic longitudinal
Coulomb form factors for different states of J   4 , T  1with
excitation energies 3.553,7.114, 8.960 and 10.310 MeV in 18O is
analyzed. This effect (which depends on the correlation parameter )
is inserted into the ground state charge density distribution through
the Jastrow type correlation function. The single particle harmonic
oscillator wave function is used with an oscillator size parameter b.
The parameters  and b are considered as free parameters, adjusted
for each excited state separately so as to reproduce the experimental
root mean square charge radius of 18O. The model space of 18O does
not contribute to the tra

Human relationships are shaped and affected by the place they live in. This article analyzes Lynn Nottage’s Sweat from the perspective of spatial theory, particularly using the theories of Yi-Fu Tuan and Doreen Massey, to explore the complex connection between place and human relationships. The article examines how Nottage presents the reciprocal effect between people and their setting. By examining the city, the factory, and the local community around it, the study shows how place serves as a dynamic force that shapes the characters’ identities and relationships rather than just serving as a background. While Massey’s concept of place as a product of social relations offers a framework to explore the tensions and solidarity that aris

        End Stage Renal Disease is a well-known global public health problem. Maintenance hemodialysis is considered a life-saving treatment for patients with such disease. This treatment method that requires patients to be adherent to hemodialysis attendance, dietary and fluid recommendations as well as adherence to prescribed medications to ensure success. The aim of the current study was to assess adherence, perception, and counseling among hemodialysis patients to different modalities of treatment (fluid restriction, dietary recommendations, medications, and hemodialysis schedules). A cross-sectional study carried out on hemodialysis patients who attended to the dialysis centers at al- Karama teachi

This research will deal in a simple way with the concept of urban expansion and taking the decision to sign the spatial signature of residential investment projects in order to reach through them in a real way to the extent of the proportionality of the decision taken, in light of the fulfillment of the conditions that must be met in the matter of making the decision of the spatial signature of the residential investment project and the extent of commitment to them, in which the conditions are: (Ease of access to services and transportation, adequacy of services, commitment to urban land uses) when establishing the investment project represented by the Al-Ayad residential project in the Hittin neighborhood of Al

Communicative-based textbooks are developed and disseminated throughout the country.
However, it is difficult for teachers who themselves have learnt English through the traditional
approaches to suddenly be familiar with CLT (Communicative Language Teaching) principles
and teach communicatively. Therefore, many teachers remain somewhat confused about what
exactly CLT is and others familiar with CLT but unable to achieve communicative classroom
teaching. Consequently, those teachers need to be introduced to the CLT principles and they need
training in how to put CLT principles into practice. Accordingly, this study aims to find out the
effect of combining video lectures and Kolb experiential learning on EFL student-t