In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limit

    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

Background: Platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive way to obtain a natural concentration of autologous growth factors and is currently being widely experimented in different fields of medicine for its ability to aid the regeneration of tissue with a low healing potential. Fields of application are sports medicine, orthopedics, dentistry, dermatology, ophthalmology, plastic and maxillofacial surgery, etc. The rationale for using platelets in so many fields for the treatment of different tissues is because PLTs constitute a reservoir of critical GFs and cytokines, which may govern and regulate the tissue healing process that is quite similar in all kinds of tissues. Materials and Methods: Screw titanium implan

Water samples were collected from output of water for Al-Wahda plant where located in al-karrada area in Baghdad city to study water contamination with bacteria, fungi and Algae. The study lasted one year started on August, 2016 to July,2017.Results were acquired according to two tests performed, the first is biological test included total coliform,E.coli, pseudomonas aeruginosa, total fungi, Diatom and non Diatom Algae and the second is physiochemical test included temperature, turbidity and residual chlorine. The results of bacteria were within the permitted specification in the Iraqi standards no. 14/2270 for the year 2015 except August was exceeded the permitted standard for total coliform, it was 1.1< cell/100 ml.Total Fungi, Dia

Different coating layers of fluorescent agent (FCA) on the solar cells were used. An increase of 35% in the energy conversion efficiency of the solar cell have been obtained. This increase is attributed to the reduction ofthe reflected light, eflection spectra show low values at higher thickness which explained the increase ofthe conversion efficiency with increases of layer thickness.

Plant tissue culture techniques were exploited for the micropropigation of Lisianthus (Eustoma grandiflora). Different concentrations of Benzyl adenine (BA), 6- Furfural amino purine (Kinetin), Indol butyric acid (IBA), were investigated in their effects at different micropropagation stages. Three explants (apical shoots, internodes, leaf discs) were used in this study. The effect of the interaction between BA and IBA on shoot multiplication was investigated in increasing the number of shoots on explants. Rooting was also studied after inclusion of IBA and NAA to Murashige and Skoog, 1962 culture medium (MS). During acclimatization stage, different ratios of river sand and peat moss as agricultural media were tested and plantlets survival w

Background: As the development of zirconia crown using CAD/CAM technology, the usage of full zirconia crown is gradually increased. The aim of this in-vitro study was to evaluate and contrast the vertical marginal fit of single all-ceramic translucent zirconia crowns constructed from different brands translucent zirconia blanks. Materials and Methods: An acrylic resin model of a left maxillary premolar was prepared all around the tooth with (1 mm) depth and 3D scanning to get fifteen STL files, then distributed into three groups (Imes-icor, Whitepeaks and Dental direct), 3D scanning and milling machine by Imes-icor CAD/CAM devise. Marginal gaps along vertical planes were measured at four indentations at the (mid mesial, mid distal, mid bucc

The aim of this study was to determine the effect of different dietary fat on carcass traits in Japanese quail (Coturnix coturnix japonica). A total of 168 7-week-old Japanese quail (48 males and 120 females) were used in this study. They were evenly distributed into 4 treatment groups, with 3 replicates per group containing 4 males and 10 females each. The birds were fed a basal diet with different fats (sunflower, flax, corn, and fish oils) at a 3% level for 13 weeks. On the last day of the experiment, 12 birds were randomly selected from each treatment group (6 males and 6 females) and slaughtered to determine carcass characteristics included in this study, which were carcass weight, dressing percentage with or without giblets, and the r

Background: The surface properties of the titanium alloy plays a significant role in the bond of the dental implant with living bone and modification of the implant surface could enhance osseointegration. This study was aimed to investigate the effect of different durations of heat treatment on the surface properties of titanium alloy for dental implants. Materials and methods: Twenty disks of (Ti-6Al-4V) alloy were prepared. The sample was divided into four test groups to study the effect of different duration of heat treatment to the surface topography; surface chemistry, titanium oxide layer thickness, blood contact angle, & blood drop diameter of titanium alloy samples were investigated to evaluate the effect of different durations of

Background: with the advent of new postmaterial in dentistry, it has become important to measure fitness of post restoration along the horizontal plane of the root space.This study aimed to measure and compare, the cement film thickness of conventional zinc phosphate cement in micrometer between the post and root dentin along horizontal plane at different post space regions (coronal, middle and apical) of four types of posts, by using stereomicroscopy. Material and methods: Thirty-two extracted human maxillary canines, mandibular canines and maxillary central incisors (n=32) were instrumented with ProTaper system files (hand use) and obturated with gutta-percha for ProTaper and AH26® root canal sealer. After 24hrs of incubation at 37ºC, p