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

Background: Obesity has become one of the most important public heath problems all over the world.An epidemic of obesity is affecting children and adolescents across the developed and developing countries in recent years. As the prevalence of obesity increased, so did the prevalence of co morbidities like metabolic and endocrine diseases.Objectives: To overview obesity clinical features and the prevalence of associated co morbidities in children and adolescents attended the obesity researches and therapy center in Alkindy medical collage.Type of study: This is a cohort observational studyMethods : Obese child and adolescents aged 4-15year attended the obesity research and therapy unit in AL Kindy medical collage from the 1st of September

Technology is an important factor for achieving architecture as an impact and vulnerability. It represents one of the significant elements in creating the intellectual framework, as well as having its own intellectual breakdown, while values constitute the most important and obviously factor of the community's intellectual. Research aims was determined accordingly by: investigating the role and impact of values and their relationship to technology in architecture.

In this context, the research investigated values and technology in architecture, through discussing their aspects and dimensions in architecture. In the context of values, the research discussed their concept and the related ones to have a concrete def

Background: The frontal sinus area can be used as a diagnostic aid to recognize mouth breather subjects. The aims of this study were to determine the gender difference in each group, to compare the frontal sinus area between mouth breather and nasal breather group, and to verify the presence of correlation between the frontal sinus area and the cephalometric skeletal measurements used in this study. Materials and Methods: Cephalometric radiographs were taken for 60 adults (30 mouth breathers and 30 nasal breathers) age range (18-25), for each group 15 males and 15 females, in the orthodontic clinic in the college of Dentistry at Baghdad University. The control group (nasal breather) with skeletal class I and ANB angle ranged between 2-4º,

This research aims to understand how Middle Eastern issues are addressed in talk shows on foreign Arabic-speaking channels, taking “France 24 Arabic” as a model. It seeks to determine the channel’s level of attention to Middle Eastern issues in talk shows, the nature of the guests invited, the methods used to address the issues, and the professional characteristics of the program host. The study is descriptive-analytical in nature and relies on content analysis of episodes of the weekly talk show “A Week in the World” on France 24 during the period from August 1, 2017, to July 31, 2018. The main findings indicate that foreign Arabic-speaking channels pay attention to covering Middle Eastern issues, especially political and milita

Chemical Methodologies (CHEMM)

The feline calicivirus (FCV) is a highly contagious and infectious virus that infects cats and causes moderate to stringent respiratory infections and oropharyngeal illness. It is prevalent in shelters and birthplace colonies and frequently infects kitten cats. 50 distinct cats were involved in the research, with samples acquired between October 2020 and January 2021. Swabs were taken from the oropharynx and conjunctiva, conditional on the signs of FCV disease septicity, to inspect viral nucleic acid from collecting samples, then extract the RNA from the swabs and turn it into a cDNA particle, and finally distinguishing the open reading frame nucleic acid gene 2 using a primer special for feline calicivirus, All specimens were taken

The aim of the research is to identify the reality of strategic planning in the National Insurance Company and its importance in building institutional work and to identify the requirements that enable this company to successfully implement strategic planning and the obstacles that limit its application and then achieve the marketing objectives of this company. This study started from the fact that there is a problem represented by the main question that was stated.                                            &nbsp

A ventricular septal defect (VSD) is defined as a communication between the left and right ventricles or between the left ventricle and the right atrium. VSDs are amongst the most common abnormalities of the heart. They can be present in isolation or in association with other congenital cardiac abnormalities. This is study done with the aim to evaluate the types, size, associated CHD with ventricular septal defect in children and adolescent in two cardiac centers (Medical City Complex cardiac clinics, Ibn Al Nafaes teaching hospital) in Baghdad - Iraq