The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

Abstract

   Mitoxantrone is an antitumor agent used in the treatment of breast and prostate cancer, acute leukemia, lymphoma, and also in the treatment of multiple sclerosis due to its immunosuppressive properties. The mitoxantrone's cardiotoxicity is irreversible, dose-dependent, and it may occur years after treatment. Zinc is considered as an essential mineral for cell division and the synthesis of DNA and protein; furthermore, such mineral has an important role in states of cardiovascular diseases; and may have protective effects in coronary artery disease and cardiomyopathy.

Objective: The current study is designed to investigate effects of two different doses of zinc sulfat

The purpose of this paper is to identify the statistical indicators of the searched variables and identify the relationship between the cognitive learning outcome and the performance of the two mastering skills by parallel spherical standing and equilibrium on the balance beam. And the identification of the percentage of the cognitive learning outcome contribution to the performance of the two mastering skills by parallel spherical standing and the equilibrium on the balance beam. The two researchers used the descriptive approach in the survey method and the correlational relations, being the most appropriate to the nature of the research problem. The research community for the second stage students in the College of Physical Education and

Diabetic mellitus is one of the main risk factors of fungal infections because poor glycemic control is associated with a high level of glucose in blood and saliva which could be treated as nutrient to fungi. This study aimed to isolate and identification of pathogenic fungi from diabetic patient. 140 samples were taken from different places of human body from the national center of diabetic patients that related to Mustansiriyah University / college of medicine and Al-yarmuk Hospital in Baghdad. 84 sample (60%) tested positive to fungi and 56 sample (40%) tested negative to fungi. The most frequented fungi isolated have been chosen for molecular identification by PCR (Millerozyma farinosa and Candida orthopsilosis) using specific pri

    In this study, the dung beetles Aphodius (Bodilus) ictericus (Laicharting, 1781) and Aphodius (Planolinellus) vittatus Say, 1825 which belongs to the family of Aphodiidae (Order: Coleoptera) are redscribed here as to being found for the first time in Iraq.

    The specimens were collected from different regions in the middle of Iraq; the main diagnostic characters and some morphological features of males were drawn and pictured.

A new Schiffbase derivative ligands [H4L1] and [H2L2] have been produced by condensed ophathaldehyde with ethylene diamine and [N1, N1'E, N1, N1'E)-N1, N1'-(1, 2-phenylenebis (methan-1-yl- 1ylidene)) diethane-1, 2-diamine] with 2-benzoyl benzoic acid. Schiffbase ligands have been separated and categorized by 1H, 13 C-NMR, (CHN) elemental analysis, UV-visible, mass spectroscopy and FTIR methods. Ten new coordination complexes were prepared and structurally diagnosed: [M(L1)Cl2] and [M2(L2)Cl2] where M(II) = Mn (II), Co(II), Ni(II), Cu(II) and Hg(II). The complexes have been typified by FTIR, UV-visble atomic absorption, molar conductance elemental analysis, and magnetic susceptibility. The details of the ligand (H4L1) compounds are getting a

The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

This research was aimed to determine the petrophysical properties (porosity, permeability and fluid saturation) of a reservoir. Petrophysical properties of the Shuiaba Formation at Y field are determined from the interpretation of open hole log data of six wells. Depending on these properties, it is possible to divide the Shuiaba Formation which has thickness of a proximately 180-195m, into three lithological units: A is upper unit (thickness about 8 to 15 m) involving of moderately dolomitized limestones; B is a middle unit (thickness about 52 to 56 m) which is composed of dolomitic limestone, and C is lower unit ( >110 m thick) which consists of shale-rich and dolomitic limestones. The results showed that the average formation water

     In this paper, we introduce and discuss an extended subclass〖 Ą〗_p^*(λ,α,γ) of meromorphic multivalent functions involving Ruscheweyh derivative operator. Coefficients inequality, distortion theorems, closure theorem for this subclass are obtained.