Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planning important for the accomplish the audit process with high quality, the choice of technology that will be followed in planning no less important, and popped the problem not to resort to scientific methods in planning the audit process, implementation and limited to estimates personal auditors when determining audit procedures and when estimating the time required to perform the audit, and in the light of the study theory and practice that has been in the research has been to reach a set of conclusions and recommendations. Of the main conclusions, The style of PERT- CPM contributed to the reduction of the time the audit process through the coordination of activities in a scientific thoughtful, and achieved a surplus in the time it was possible to exploitation by the members of the audit team to carry out the other at the same work site or at other work sites, and then mitigate time pressures suffered by the members of the audit team and maintain the required level of professional care and the quality of work performed.The study provided a number of recommendations, including, Adoption of the proposed mechanism, which means planning the audit process and implemented according to the methods of time management, for providing clarify and simplify the application of the style of PERT- CPM in the audit process, and achieve these two methods of providing a scientific basis thoughtful planning, scheduling and follow-up and then raise the quality of the audit process.
In this study, a mathematical model for the kinetics of solute transport in liquid membrane systems (LMSs) has been formulated. This model merged the mechanisms of consecutive and reversible processes with a “semi-derived” diffusion expression, resulting in equations that describe solute concentrations in the three sections (donor, acceptor and membrane). These equations have been refined into linear forms, which are satisfying in the special conditions for simplification obtaining the important kinetic constants of the process experimentally.
The objective of this study is to evaluate the effect of aspirin, clopidogrel or their combination on different parameters in hypertensive patients.Platelets adhesion, activation, and aggregation are central to thrombus formation, which follows atherosclerotic plaque disruption and causes acute coronary syndromes. Aspirin and clopidogrel exert their antiplatelet effects by inhibiting thromboxane A2 production and adenosine diphosphate–induced platelet aggregation pathways, respectively. This study was designed to evaluate the possible effects of aspirin and clopidogrel given either alone or in combination in patients with essential hypertension on blood pressure and other parameters in addition to lipid profile using a randomized
... Show MoreAcromegaly is a rare disease produce generalize and serious alteration in the patient with active disease. Many of these patients are also diabetic. Many analytes, hormones, markers are change in these disease. The objective of study is to assess the modification in a number of parameters that changed during the acromegaly as a result of excess in GH and IGF1 levels. The study included 36 patients and 38 healthy controls, paired by sex and age and BMI. Serum concentration of GH and the other parameters including (insulin, glucose, lipid profile, uric acid ) were determined by biochemical method .Compared to controls, acromegalic patients had increased levels of GH, insulin, glucose, triglyceride, very low density lipoprotein(VLDL) (p<0.05)
... Show MoreThis paper presents a minimum delay congestion control in differentiated Service communication networks. The premium and ordinary passage services based fluid flow theory is used to build the suggested structure in high efficient manage. The established system is capable to adeptly manage both the physical network resource limitations and indefinite time delay related to networking system structure.
<p>In the mobile phone system, it is highly desirable to estimate the loss of the track not only to improve performance but also to achieve an accurate estimate of financial feasibility; the inaccurate estimate of track loss either leads to performance degradation or increased cost. Various models have been introduced to accurately estimate the path loss. One of these models is the Okomura / Hata model, which is recommended for estimating path loss in cellular systems that use micro cells. This system is suitable for use in a variety of environments. This study examines the comparison of path loss models for statistical analysis derived from experimental data collected in urban and suburban areas at frequencies of 150-1500 MHz
... Show MorePlentiful of healthcare practice is based on a disease/treatment approach rather than a prevention one. That is, the predominant focus is on treating existing symptoms and conditions that bring the patient to healthcare setting. There is no doubt about the significance of this approach for acute conditions, but there is some question whether this is the most efficient and effective way of distributing healthcare for increasing number of diseases and limited resources.
The evidences from everywhere have showed the profound cost benefit of prevention in healthcare practice. Healthy community, therefore, is the ultimate aim in any health services planning. The priority of care giver is shifted now to promote health and prevent
... Show MoreTo maintain river flows necessary to meet social and ecological objectives, instream environmental flows are frequently used as a strategy. The capability of three alternative historical flow approaches to protect against low flows is shown in this study using gage stations in the Shatt Al-Hillah River in Iraq. The extension of the Shatt al-Hillah River is the focus of this research discussion on environmental flow assessment. The available data on discharge in this research were adopted for ten years from 2012-2021. Different flow methods were adopted to establish a minimum environmental flow in the Shatt Al-Hillah River. Three hydrological-based approaches: Tennant, modified Tennant, and low-flow metrics like 7Q10, wer
... Show MoreIn the geotechnical engineering applications, precise understandings are yet to be established on the effects of a foundation stiffness on its bearing capacity and settlement. The modern foundation construction uses the new available construction materials that totally change the relative stiffness of the footing structures-soil interactions such as waste material and landfill area of more residential purposes. Conventional bearing capacity equations were dealt with common rigid footing and thus cannot be used for reduced foundation rigidity. Therefore, this study investigates the effects of foundation relative stiffness on its load-displacement behaviour and the soil deformation field using compression test of a strip smooth footings on su
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