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The role of coordination and joint cooperation in raising the quality of auditing in accordance with the INTOSAI standard(9150 (: Applied research in the General Company for Marketing Medicines and Medical Appliances - Kimadia
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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 between SAIs and internal auditors, thus negatively affecting the quality of auditing.

In order to address the research problem, the researcher sought to achieve a set of objectives represented in highlighting the importance of coordination and joint cooperation between internal auditing and external auditing, as well as highlighting the effect of coordination and joint cooperation on audit quality. The research reached a number of conclusions, the most important of which is the lack of communication about planning such as joint meetings, as these organizational factors are considered to have a clear impact on the quality of auditing, as well as the absence of joint training programs between SAIs and internal auditors.

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
ZnO Characterization of ZnO/GaAs heterojunction: ZnO thin films
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ZnO thin films have been prepared by pulse laser deposition technique at room temperatures (RT). These films were deposited on GaAs substrate to form the ZnO/GaAs heterojunction solar cell. The effect of annealing temperatures at ( RT,100, 200)K on structural and optical properties of ZnO thin films has been investigated. The X-ray diffraction analysis indicated that all films have hexagonal polycrystalline structure. AFM shows that the grains uniformly distributed with homogeneous structure. The optical absorption spectra showed that all films have direct energy gap. The band gap energy of these films decreased with increasing annealing temperatures.  From the electrical properties, the carriers have n-type conductivity.  From

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Parametric Study of a Two-Phase Closed Thermosyphon Loop
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A theoretical and experimental investigation was carried out to study the behavior of a two-phase closed thermosyphon loop (TPCTL) during steady-state operation using different working fluids. Three working fluids were investigated, i.e., distilled water, methanol, and ethanol. The TPCTL was constructed from an evaporator, condenser, and two pipelines (riser and downcomer). The driving force is the difference in pressure between the evaporator and condenser sections and the fluid returns to the heating section by gravity. In this study, the significant parameters used in the experiments were filling ratios (FR%) of 50%, 75%, and 100% and heat-input range at the evaporator section of 215-860.2 W. When the loop reached to

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Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
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Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

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Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
Resistance to Moisture Damage of Recycled Asphalt Concrete Pavement
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Recycled asphalt concrete mixture are prepared, artificially aged and processed in the laboratory to maintain the homogeneity of recycled asphalt concrete mixture gradation, and bitumen content. The loose asphalt concrete mix was subjected to cycle of accelerated aging, (short –term aging) and the compacted mix was subjected to (long -term aging) as per Super-pave procedure. Twenty four Specimens were constructed at optimum asphalt content according to Marshall Method. Recycled mixture was prepared from aged asphalt concrete using recycling agent (soft asphalt cement blended with silica fumes) by (1.5%) weight of mixture as recycling agent content. The effect of recycling agent on aging after recycling process behavior

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Publication Date
Mon Jun 04 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Dissolution Enhancement of Raltegravir by Hot Melt Extrusion Technique
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The objective of the study to develop an amorphous solid dispersion for poorly soluble raltegravir by hot melt extrusion (HME) technique. A novel solubility improving agent plasdone  s630 was utilized. The HME raltegravir was formulated into tablet by direct compression method. The prepared tablets were assessed for all pre and post-compression parameters. The drug- excipients interaction was examined by FTIR and DSC. All formulas displayed complying with pharmacopoeial measures. The study reveals that formula prepared by utilizing drug and plasdone S630 at 1:1.5 proportion and span 20 at concentration about 30mg (trail-6) has given highest dissolution rate than contrasted with various formulas of raltegravir.

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Publication Date
Sun Jul 31 2022
Journal Name
Journal Of Ovonic Research
Effect of annealing on thin film AgInSe2 solar cell
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AgInSe2 (AIS) thin films solar cell involving of n-type AgInSe2 and Si of p-type substrate by using thermal evaporation method. The influence of annealing of the preparation AgInSe2 were considered to find the best properties of solar device. Thin film AIS have been deposited under the vacuum of 1.5*10-6 Torr with (400) nm thickness at R.T and annealing temperatures (473,573) K. Polycrystalline tetragonal structure for AIS thin films from XRD and increasing of surface roughness from AFM, energy gap values decreasing with increasing annealing temperatures, all films were negative type, I-V characteristics show increasing of efficiency with increasing of annealing temperatures.

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Publication Date
Mon Nov 14 2022
Journal Name
Biomedicine
Antibacterial activity of klebocin against methicillin resistance Staphylococcus aureus
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  Introduction and Aim: Bacteriocins are antimicrobial peptides that have bactericidal and/or bacteriostatic activity against other bacteria. The aim of this study was to assess the antibacterial efficiency of Klebocin a K. pneumoniae bacteriocin, against biofilm formation by clinical isolates of methicillin resistant Staphylococcus aureus MRSA.   Materials and Methods: S. aureus isolated from clinical samples was identified according to vitek 2 system Antibiotic susceptibility test was performed according to disc diffusion method. Vitek 2 compact system was also used to detect MRSA strains. Agar well diffusion method was used to evaluate the antibacterial activity of klebocin from K. pneumoniae towards 11 strains of S. aureus by

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Electrical characteristics of nickel/epoxy - Unsaturated polyester blend nanocomposites
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Publication Date
Mon Oct 29 2018
Journal Name
International Journal Of Women's Health And Reproduction Sciences
Prediction of Placenta Accreta Using Hyperglycosylated Human Chorionic Gonadotropin
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Objectives: Hyperglycosylated human chorionic gonadotropin (hCG) is a variant of hCG. In addition, it has a different oligosaccharide structure compared to the regular hCG and promotes the invasion and differentiation of peripheral cytotrophoblast. This study aimed to measure hyperglycosylated hCG as a predictor in the diagnosis of placenta accreta. Materials and Methods: In general, 90 pregnant women were involved in this case-control study among which, 30 ladies (control group) were pregnant within the gestational age of ≥36 weeks with at least one previous caesarean section and a normal sited placenta in transabdominal ultrasound (TAU). The other 60 pregnant women (case

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Publication Date
Fri Jan 01 2016
Journal Name
Kmitl Science And Technology
Antibacterial Activity of Lactobacillus buchneri Bacteriocin against Vibrio parahaemolyticus
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Eleven yoghurt samples were collected from local markets in Baghdad to isolate Lactobacillus buchneri. Only 3 isolates of L. buchneri were found and the isolate No. 3 was the most producer of bacteriocin. Bacteriocin was adsorbed 100% onto silicic acid at pH 6.0-7.0. Below or above these pH values, adsorption was decreased, ranging between 35 and 90%. Therefore, pH 6.0 was used for the purification procedure. The purification procedure including silicic acid adsorption/desorption and cation-exchange chromatography (CEC) resulted in a 11.11 fold increase in the final specific activity of pure bacteriocin (1176.47 Au/mg) compared to the culture supernatant which was 32.64 Au/mg. The molecular weight was determined to be about 3.4 kDa. The bac

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