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.
A recurrent condition that affects up to 10% of people worldwide is gastric ulceration illness. The existence of gastric juice pH with the lowering of mucous defences is prerequisites for the development of chronic ulcers. The main variables affecting the mucosa susceptibility to damage include Helicobacter pylori (H. pylori) infections or non-steroidal anti-inflammatory medicines (NSAIDs). Proton pump inhibitors (PPIs) including histamine-2 (H2) receptor inhibitors, two common therapies for peptic ulcers, have been linked to side impacts, recurrence or a variety of pharmacological combinations. Conversely, therapeutic herbs or the chemicals they contain may be used to cure or eliminate a wide range of illnesses. Therefore, prominent pharma
... Show MoreExperiments were carried out to investigate natural convection heat transfer in an inclined uniformly heated circular cylinder . The effects of surface heat flux and angle of inclination on the temperature and local Nusselt number variations along the cylinder surface are discussed . The investigation covers heat flux range from 92 W/m² to 487 W/m², and angles of inclination 0° ( horizontal) , 30° , 60° and 90° (vertical) . Results show an increase in the natural convection as heat flux increases and as angle of inclination moves from vertical to horizontal position. An empirical equation of average Nusselt number as a function of Rayliegh number was deduced for each angle of inclination .
لقد تسبب انتشار الإرهاب في العالم وكذلك الحروب الأهلية والصراعات في أوائل القرن الحادي والعشرين في جميع أنحاء العالم في الكثير من الأضرار وخلفت ضحايا جسيمة. أدت الهجمات الإرهابية على النساء، مثل اختطاف بوكو حرام لأكثر من 270 تلميذة في نيجيريا وتقارير عن انتشار الاغتصاب والاعتداء الجنسي في المناطق التي مزقتها الحرب، إلى إنتاج العديد من العروض المسرحية في الولايات المتحدة التي تصور خواص الجناة وكذلك الضحا
... Show MoreIn this work we reported the synchronization delay in
semiconductor laser (SL) networks. The unidirectional
configurations between successive oscillators and the correlation
between them are achieved. The coupling strength is a control
parameter so when we increase coupling strength the dynamic of the
system has been change. In addition the time required to synchronize
network components (delay of synchronization) has been studied as
well. The synchronization delay has been increased by mean of
increasing the number of oscillators. Finally, explanation of the time
required to synchronize oscillators in the network at different
coupling strengths.
Summery of the Study: The Israeli interest in Iraq was not the result of the 2003 US war, which ended with its occupation, but Iraq was still at the top of Israeli concerns, as it was due to its interest and desire to occupy the Zionist movement for a number of reasons, most importantly its religious position in the Jews and control It is a sacred religious duty, so Israel has employed all its organs, institutions, relations and espionage networks in order to penetrate it and perpetuate its existence, and succeeded in achieving its foreign policy objectives at a time when the area was open to it without opposition or competition thanks to its strategic alliance with the states Of the United States of America, which has been able to penet
... Show MoreAugmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio
... Show MoreBackground: To elucidate the possible role of human cytomegalovirus in pregnancy loss through induction of certain pro-inflammatory adhesion molecules.
Methods: Paraffin embedded sections of curate samples were obtained from 34 women had spontaneous abortion, and 5 women had elective termination of pregnancy (as control), and then subjected for immunohistochemistry analysis to detect human cytomegalovirus (HCMV) early protein and VCAM-1 molecule.
Results: Nine out of 34 women with spontaneous abortion were positive for HCMV early protein, with a
significantly higher expression of VCAM-1 in HCMV positive cases as compared with HCMV negative and the control groups (p = 0.05, 0.001 respectively).
Conclusion: HCMV infection may p
Background: Many previous studies were concerned with
the relationship between gestational diabetes and the
development of vaginal candidiasis in pregnant women. In
this study, our aim is directed to uncover glucose tolerance
status in non-diabetic pregnant women inflicted with
candida albicans.
Methods: Thirty-four pregnant women with vaginal
condidiasis (as demonstrated by microscopy) were enrolled
in this study. The patients were nearly similar in their
anthropometric and demographic criteria with those of the
healthy pregnant women (control group, forty –two
women). Fasting plasma sugar and glucose tolerance test
were alone for all patients and control group.
Results: fasting plasma sugar was
Crop yield prediction is a critical measurement, especially in the time when parts of the world are suffering from farming issues. Yield forecasting gives an alert regarding economic trading, food production monitoring, and global food security. This research was conducted to investigate whether active optical sensors could be utilized for potato (Solanum tuberosum L.) yield prediction at the mid.le of the growing season. Three potato cultivars (Russet Burbank, Superior, and Shepody) were planted and six rates of N (0, 56, 112, 168, 224, and 280 kg ha−1), ammonium sulfate, which was replaced by ammonium nitrate in the 2nd year, were applied on 11 sites in a randomized complete block design, with four replications. Normalized difference ve
... Show MoreBackground: Swine influenza (also Called pig influenza, swine flu, hog flu and pig flu) is an infection by any one of several types of swine influenza virus (SIV) or S-OIV (Swine-Origin influenza virus) is any strain of the influenza family of viruses that is endemic in pigs. Patients and Methods:- Ninety patients with there families suspected of swine flu who were admitted to Central Teaching Hospital of Pediatric in Baghdad seventy one from Baghdad Al-Kerkh, twelve from Baghdad Al-Rasafa and seven other Iraqi Governorate (1 in Suleimaniya, 2 in Baquba, 4 in Anbar) they were included in a prospective study started from the 1st October till the 30 th of November 2009. Results:- The study revealed from )90( suspected cases the H1N1 Virus Pos
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