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

Objective(s): assessment of  the health follow up and weight control for women with osteoporosis and find out the relationship between their health follow up and weight control and their socio-demographic characteristics.

Methodology: A descriptive study was conducted on women with osteoporosis for the period of September, 26^th 2020 to Jun, 20th 2021. Non- probability (convenient) sample of (70) women with osteoporosis selected from (5) Private Clinics for Joints and Fractures in Baqubah City. A questionnaire was designed though extensive review of literatures and it consists of three parts: the first part includes women’s socio demographic characteristics, the second part inclu

Objectives: The study aimed to assess the level of pediatric nurses' knowledge toward children with Guillain-Barre
syndrome (GBS) and to find out the relationships between nurses' knowledge and their demographic data.
Methodology: A purposive “non probability” sample of (30) nurses was selected from medical neurological wards and
Respiratory Care Units of Children Welfare Pediatric Teaching Hospital, Child’s Center Pediatric Teaching Hospital,
AL-Kadhemia Teaching Hospital, Baghdad Teaching Hospital, and Neurological Science Hospital which has started
from March 5
th 2009 to April 30th 2009. The study instrument consists of two parts. The first part is concerned with
nurses' demographical characteristic and the

Television contributes children the acquisition of knowledge, moral and social values through programs that are offered to them and the extent of the focus on the effective aspects of life in the age of the target stage. The subject of this research aims to know the children programs in Libya television through a comprehensive analytical study of the program entitled “zihur al-hayat” within the broadcast season from April 1, 2004 to June 30, 2004. It also focuses on trying to identify the Libyan television policy in broadcast educational content through the children's programs in the prevailing political and social conditions during the period of study as well as knowing the opinions of the children's sample under study in Al-Baidhaa

Background: Anterior disc displacement with reduction (ADDWR) is the most common form of the internal derangement (ID) of temporomandibular joint (TMJ). It is a painful progressive dysfunction and clinically characterized by reciprocal clicking due to shift in the disc anteriorly in relation to the condyle and fossa during mandible elevation. Minimally invasive therapy such as intra-articular injection of platelet-rich plasma (PRP) has been used. PRP is a natural autologous product with a high platelet concentration obtained by centrifugation process to enhance tissue healing through several growth factors (GFs), which are released after endogenous activation. The aim of this study is to assess this technique which is increasingly used toda

This research aims to study the effect of microwave furnace heat on the mechanical properties and fatigue life of aluminum alloy (AA 2024-T3). Four conditions were used inside microwave furnace (specimens subjected to heat as dry for 30 and 60min. and specimens subjected to heat as wet (water) for 30 and 60 min.), and compared all results with original alloy (AA 2024-T3). Tensile, fatigue, hardness and surface roughness tests were used in this investigation. It is found that hardness of dry conditions is higher than wet conditions and it increases with increasing of time duration inside microwave furnace for dry and wet conditions. Also, tensile strength has the same behavior of hardness, but it increases with decreasing

Both normally developed insects and insects developed after cessation of eggs growth were
used in this work. Cessation of eggs growth occurred following abnormal conditions, which
lasted for 3.5 months before developing into adults, due to the war led by the U.S. and her
alliances against Iraq. These insects showed low rates of water contents and an active response
to water loss. Therefore their tolerance of desiccation was weak. In addition, they had an active
ability to restore their water loss quickly, after return them to a culture, this indicates that some
changes occurred in their integumentary properties were not permanent and took their turn
within one population only, but may or may not serve this population

داء المشوكات الكيسي (CE) هو مرض وبائي يسبب مرضًا خطيرًا وخسائر اقتصادية في معظم بلدان العالم. MiRNAs هي عامل جيني ضروري لتنظيم الاستجابة المناعية من خلال قدرته على التدخل في التعبير الخلوي ؛ واحد هذه الحوامض النووية الدقيقة -146 أ. هدفت الدراسة الحالية تقييم إذا كان بإمكاننا استخدام microRNA 146a كمؤشر حيوي للكشف عن    CEو تحديد العلاقة بين التعبير الجيني microRNA 146a و IL-17 في مرضى CE.حيث اشتملت الدراسة على 50 مريضًا من CE تم إد

This research aims to introduce the importance of electronic marketing and the extent of its impact on the quality of the insurance service in general, and the national insurance company in particular, and the advantages it can achieve, an increase in its competitiveness, as well as contributing to increasing the efficiency of the performance of the insurance company.

The research relied on the questionnaire form as a main tool for obtaining data and information by the 70 questionnaire questionnaires required for the field side of the research, as they were distributed and retrieved in full, and all of them are suitable for analysis. The sample .The questionnaire was designed with three axes, the first wa

This study was aimed to investigate the response of two types of ornamental herbaceous plants (Wedelia trilobata and Jacobaea maritima 'Cirrus') to different agricultural environments and the application of potassium silicates to the living walls system LWS (Felt layer system) under the climate conditions of Baghdad city. Each experiment involved the cultivation of a different plant species, and the study duration was from September 15, 2021, to August 1, 2022. A Strip-Plot Design experiment was conducted using two factors: factor M with four levels of substrates (50% peatmoss and perlite (M1), 50% Vermicompost and perlite (M2), 50% Water hyacinth compost and perlite (M3), 50% wheat straw compost and perlite (M4)) and factor S with