The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

No-fine concrete (NFC) is cellular concrete and it’s light weight concrete produced with the exclusion of sand from the concrete. This study includes the mechanical properties of lightweight reinforced by steel fiber, containing different proportions of steel fiber. This study was done using number of tests. These tests were density, compressive strength, flexural strength and absorption. These tests of the molds at different curing time. The results of tests that implication of fiber to No. fine concrete did not affect significantly on the compressive strength, While the flexural strength were gets better. Results explained that, the flexural strength of (1%) fiber No- fine concrete molds are four times that of the reference mold

The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

The crude aqueous extract of menthespicata , the objective of this study was to investigate the effects of this extraction , on the histological changes of the ovares and levels of sex hormone , ( FSH , LH , Estradiol ) in albino female mice . the extract was given orally for( 45 ) days . fourty mature female mice were used in this study , the animals divided into four major groups . each group was include ten mice . the first three groups was given different concentration )) (21 , 14 , 7 %) . While the fourth group considered as control group which had been administrated tab water . For ( 45 ) days each group had been killed for hormonal assay in blood

PbxCd1-xSe compound with different Pb percentage (i.e. X=0,
0.025, 0.050, 0.075, and 0.1) were prepared successfully. Thin films
were deposited by thermal evaporation on glass substrates at film
thickness (126) nm. The optical measurements indicated that
PbxCd1-xSe films have direct optical energy gap. The value of the
energy gap decreases with the increase of Pb content from 1.78 eV to
1.49 eV.

In this research, (MOORA) approach based– Taguchi design was used to convert the multi-performance problem into a single-performance problem for nine experiments which built (Taguchi (L₉) orthogonal array) for carburization operation. The main variables that had a great effect on carburizing operation are carburization temperature (^oC), carburization time (hrs.) and tempering temperature (^oC). This study was also focused on calculating the amount of carbon penetration, the value of hardness and optimal values obtained during the optimization by Taguchi approach and MOORA method for multiple parameters. In this study, the carburization process was done in temperature between (850 to 950 ᵒC) for 2 to 6

This work aims at finding out the impact of teaching types blended learning strategies on academic students` achievement. A review of related literature indicates that almost no study has ever attempted to focus specifically on the effect of the different kinds of blended learning strategies on EFL students` achievement in the educational research writing, and the present study attempts to fill this gap. The study focused on the students at the Master's degree in Educational Research Writing in the first semester of the academic year 2020/2021. The sample has selected from the college of Education Ibn-Rushd (18) students. Material has been designed for the Master candidates’ participants of the study was divided into two groups: one an e

This paper studies the influence of temperature on the corrosion rate of coated AA6111 aluminum alloy used in vehicle bodies under static and vibration states. The vibration test system was collected laboratory and used for testing of five different types of paints (EASI, Numix, Lesonal, DENSO and Polaron paints) in the 5 % NaCl solution using immersion test method. Lesonal paint provided the best corrosion protection, while DENSO paints show large values of corrosion rate, other coatings exhibit moderate values. Model of paints corrosion was developed to characterize the corrosion processes occur at the surfaces. It is found that corrosion rate obtained at vibration cases is larger than static cases and vibration effect