The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut

Background: Acetabular retroversion has been proposed to contribute to the development of pain and osteoarthritis of the hip. Conventional anteroposterir (AP) pelvic radiographs may represent a reliable, easily available diagnostic modality.

Objective: To obtained a reproducible technique allowing the anterior and posterior acetabular rims to be visible for assessment

Method: This is a cross-sectional study conducted from December 2015 to March 2017 targeting patients with hip pain in orthopedic clinic of Al-Kindy teaching hospital. The study sample consisted of 100 patients with hip pain who were investigated with Antroposterior pelvic plain x-ray, which was done for all

Background: The interest in herbal extracts as antimicrobial agents has increased over the past few years in endodontic therapy. Nasturtium officinale (watercress) is a promising plant with great medicinal values. This study aimed to investigate the antifungal activity of watercress oil in combination with calcium hydroxide against Candida albicans as intracanal medicament. Materials and Methods: Candida albicans was isolated from patients with necrotic root canal or failed root canal treatment. The sensitivity of Candida albicans to different concentrations of watercress oil extract was determined by using the agar well diffusion method in comparison with calcium hydroxide paste. The agar plate method was used to determine the minimum fung

The wave functions of converted harmonic-oscillator in local scaling transformations are employed to evaluate charge distributions and elastic charge electron scattering form structures for 6,7Li, 9Be, 14,15N and 16O nuclei. The nuclear shell-model was fulfilled using Warburton-Brown  psd-shell (WBP) interaction with  truncation in  model space. Very good agreements with the experimental data were obtained for the aforementioned quantities. 

The purpose of this work was to study the effects of the Nd:YAG laser on exposed dentinal
tubules of human extracted teeth using a scanning electron microscope (SEM). Eighty 2.5mm-thick
slices were cut at the cementoenamel junction from 20 extracted human teeth with an electric saw. A
diamond bur was used to remove the cementum layer to expose the dentinal tubules. Each slice was
sectioned into four equal quadrants and the specimens were randomly divided into four groups (A to D ).
Groups B to D were lased for 2 mins using an Nd:YAG laser at 6 pulses per second at energy outputs of
80 , 100 and 120 mJ. Group A served as control. Under SEM observation, nonlased specimens showed
numerous exposed dentinal tubules. SEM o

This study numerically intends to evaluate the effects of arc-shaped fins on the melting capability of a triplex-tube confinement system filled with phase-change materials (PCMs). In contrast to situations with no fins, where PCM exhibits relatively poor heat response, in this study, the thermal performance is modified using novel arc-shaped fins with various circular angles and orientations compared with traditional rectangular fins. Several inline and staggered layouts are also assessed to maximize the fin’s efficacy. The effect of the nearby natural convection is further investigated by adding a fin to the bottom of the heat-storage domain. Additionally, the Reynolds number and temperature of the heat-transfer fluid (HTF) are e

This study aims at identifying the notion of Post-Occupancy Evaluation (POE) pertinent to the performance of three general hospitals constructed inside the Sulaimani City, tracing the relationship between the quality of the indoor environments and medical staff (doctors and nurses) satisfaction level. Using some indoor environment elements in the right way will positively influence the mood, stress level of the medical staff, and patient recovery as a result. The POE toolkits (AEDET and ASPECT) have been implemented on targeted wards at the selected hospitals. AEDET and ASPECT questionnaires were distributed among 152 medical staff to obtain their perspectives. In total, 112 valid questionnaires were received. The medica

This paper aims to investigate the flexural behavior of reinforced concrete beams considering fire resistance by adding Lightweight Expanded Clay Aggregates (LECA) to the concrete mix as partial coarse aggregate replacement. LECA is a type of porous clay with a uniform pore structure with fine, closed cells and hard, tightly sintered skin. The experimental work comprised four reinforced self-compacted concrete beams. All the specimens were identical in their geometrical layout of 1600×240×200 mm, reinforcement details, and support condition (simply supported). For all the beams, the main reinforcement was provided by two bars, each having a diameter of 12 mm, while a bar of 6 mm diameter was employed for the top and shear reinforc

New metal complexes of the ligand 4-[5-(2-hydoxy-phenyl)-[1,3,4- oxadiazol -2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one (L) with the metal ions Co(II), Ni(II), Cu(II) and Zn(II) were prepared in alcoholic medium. The Schiff base was synthesized through condensate of [4-antipyrincarboxaldehyde] with[2-amino-5-(2-hydroxy-phenyl-1,3,4- oxadiazol] in alcoholic medium . Two tetradentate Schiff base ligand were used for complexation upon two metal ions of Co2+, Ni2+, Cu2+ and Zn2+ as dineucler formula M2L2.4H2O. The metal complexes were characterized by FTIR Spectroscopy, electronic Spectroscopy, elemental analysis, magnetic susceptidbility measurements, and also the ligand was characterized by 1H-NMR spectra, and m