This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

This study deals with the orthographic processing ability of homophones
which can account for variance in word recognition and production skills due to
phonological processing. The study aims at: A)Investigating whether the students
can recognize correct usage and spelling comprehension of different homophones
by using appropriate word that overlapped in both phonology and orthography.
B)Assessing spelling production word association to the written form of the
homophone in the sentence comprehension task. To achieve these aims, two tests
have been conducted and distributed on 50 students at first stage at the College of
Education(Ibn-Rushd) for the academic year 2010-2011. The two tests are exposed
to a jury of

This study deals with the orthographic processing ability of homophones which can account for variance in word recognition and production skills due to phonological processing. The study aims at: A )Investigating whether the students can recognize correct usage and spelling comprehension of different homophones by using appropriate word that overlapped in both phonology and orthography. B )Assessing spelling production word association to the written form of the homophone in the sentence comprehension task. To achieve these aims, two tests have been conducted and distributed on 50 students at first stage at the College of Education(Ibn-Rushd) for the academic year 2010-2011. The two tests are exposed to a jury of experts for the purpose of

This study presents a histological comparison of the esophagus between squirrels and mongooses, illustrating herbivorous and carnivorous dietary adaptations, respectively. Histological sections were examined from both species to compare the tunica mucosa, submucosa, muscularis, and adventitia. Esophageal samples were collected from adult specimens that were stained with hematoxylin and eosin (H&E) and Masson’s trichrome, then examined microscopically. Results revealed that squirrels exhibited a thick wall with non-keratinized epithelium and fully striated muscularis, reflecting a plant-based diet. In contrast, mongooses displayed regional variation in wall thickness and thinner mucosa in the upper third and a transition from s

Summary:

This research revolves around the probing of those whom Ibn Hajar said, "He has a vision", its significance, and the ruling on the connection and transmission to it.  The number of narrators reached fifty-one (51) narrators, among whom it was said, “He has a vision, whether it is definite or possibly. Some of them had a vision and companionship.”They are eleven (11) narrators, And among them were those who had visions and had no company, and their number was twenty-one (21) narrators, and among them were those who had no vision and nor company, and their number is nineteen (19) narrators.
As a result , whoever said about him “has a vision” and has companions, his hadith is connected, even i

The research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of  National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.

        The results of the application showed several observations: The most

Background: The new concepts and technologies continue to change the dynamics of endodontic practices in the world. Rapid and significant changes in techniques, instrument design, and the type of metals used to manufacture endodontic instruments which have been made during the last few years in an attempt to overcome canal preparation errors. The purpose of this study is to measure and compare canal transportation and centering ability of Self Adjusting File with two rotary nickel-titanium (Ni-Ti) systems, ProTaper and BioRaCe at different levels. Material and Methods: Forty five distal roots of mandibular first molars with moderate curvature were selected using Schneider method. Roots were divided randomly into 3 groups of 15 each and were

Objectives: This study aimed to evaluate and compare the effect of plasma treatment versus conventional treatment on the micro shear bond strength (μSBS), surface roughness, and wettability of three different CAD/CAM materials. Materials and methods: Sixty cylindrical specimens (5 mm diameter ×3 mm height) were prepared from three different CAD/CAM materials: Group A: Zirconia, Group B: Lithium disilicate, and Group C: Resin nano-ceramic. Each group was subdivided into two subgroups according to surface treatment used: Subgroup I: Conventional treatment, zirconia was sandblasted with Al2O3, while lithium disilicate and resin nano-ceramic were etched with hydrofluoric acid. Subgroup II: Plasma treatment, the surface of each material was tr