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

Quality control charts are limited to controlling one characteristic of a production process, and it needs a large amount of data to determine control limits to control the process. Another limitation of the traditional control chart is that it doesn’t deal with the vague data environment. The fuzzy control charts work with the uncertainty that exists in the data. Also, the fuzzy control charts investigate the random variations found between the samples. In modern industries, productivity is often of different designs and a small volume that depends on the market need for demand (short-run production) implemented in the same type of machines to the production units. In such cases, it is difficult to determine the contr

Objective(s): To evaluate the family physicians' practices and to measure its impact upon the quality of family
medicine health care in Baghdad City model primary health care centers.
Methodology: A descriptive study, using the evaluation approach, has evaluated the impact of family physicians'
practices upon quality of healthcare in Baghdad's Model Primary Health Care Centers of Family Medicine. It is
carried out during 15th of May – 20th of August 2017. The study is conducted at five model primary health care
centers of family medicine from two districts; AL-Rusafa and AL-Kurkh. Sample size is calculated to be (76)
family physicians. Convenient sample of (124) patients who are attending these primary health care cen

Devastated by the combined impact of massive drainage works and upstream damming since the 1980's, Al-Hammar Marsh, Southern Iraq, has completely collapsed with 94 % of its land cover transformed into bare land and salt crusts by 2000. After a policy initiated to restore the Iraqi marshes again in 2003, the marsh recovered about half of its former area. As a part of the ecological recovery assessment of this newly inundated marsh, it is important to investigate the extend impact of desiccation after 3 years of inundation on water quality as the latter plays an important role in the restoration process of the marshes. Therefore, from a restoration point of view, major and trace element distribution and sourcing as well as seasonal variati

     This comprehensive study investigates has been made to assess the water quality of Al-Gharraf River, which considered the main branch of Tigris River south of Iraq using the overall Index of Pollution (OIP), depending on 9 physical, chemical, and biological important parameters of water quality were analyzed:  hydrogen ion concentration (pH), turbidity (NTU), total dissolved solid (TDS), dissolved oxygen (DO), biological oxygen demand (BOD5) , total hardness (TH), sulfate (SO4), nitrate (NO3),and fecal coliform (FC), which measured monthly at twenty one stations on the river during 2016-2017. Water quality deterioration  has occurred in the last ten stations, consequently, the health status of the river

The majority of Arab EFL (English as a Foreign Language) learners struggle with speaking English fluency. Iraqi students struggle to speak English confidently due to mispronunciation, grammatical errors, short and long pauses while speaking or feeling confused in normal conversations. Collaborative learning is crucial to enhance student’s speaking skills in the long run. This study aims to state the importance of collaborative learning as a teaching method to EFL learners in the meantime. In this quantitative and qualitative study, specific focus is taken on some of Barros’s views of collaborative learning as a teamwork and some of Pattanpichet’s speaking achievements under four categories: academic benefits, social benefits,

A new human-based heuristic optimization method, named the Snooker-Based Optimization Algorithm (SBOA), is introduced in this study. The inspiration for this method is drawn from the traits of sales elites—those qualities every salesperson aspires to possess. Typically, salespersons strive to enhance their skills through autonomous learning or by seeking guidance from others. Furthermore, they engage in regular communication with customers to gain approval for their products or services. Building upon this concept, SBOA aims to find the optimal solution within a given search space, traversing all positions to obtain all possible values. To assesses the feasibility and effectiveness of SBOA in comparison to other algorithms, we conducte

The theme of causal attribution has generated a great deal of work and focuses on the factors to which people attribute their behavior. However, its use to explain the results of the evaluation and the support for the regulation of teaching and learning acts has rarely been raised. Indeed, in the evaluation act, which is a privileged moment for reframing the learning process, teachers attribute the results obtained to the student himself, without worrying about the factors to which the student attribute itself these failures. This can distort the regulatory process and increase failure factors. The teacher's attributions of failure often relate to the results of the evaluations and are often explained by factors external to him: such as

      Detecting protein complexes in protein-protein interaction (PPI) networks is a challenging problem in computational biology. To uncover a PPI network into a complex structure, different meta-heuristic algorithms have been proposed in the literature. Unfortunately, many of such methods, including evolutionary algorithms (EAs), are based solely on the topological information of the network rather than on biological information. Despite the effectiveness of EAs over heuristic methods, more inherent biological properties of proteins are rarely investigated and exploited in these approaches. In this paper, we proposed an EA with a new mutation operator for complex detection problems. The proposed mutation operator is formulated und

The DEM (Digital elevation model) means that the topography of the earth's surface (such as; Terrain relief and ocean floors), can be described mathematically by elevations as functions of three positions either in geographical coordinates, (Lat. Long. System) or in rectangular coordinates systems (X, Y, Z). Therefore, a DEM is an array number that represents spatial distributions of terrain characteristics. In this paper, the contour lines with different interval of high-resolution digital elevation model (1m) for AL-khamisah, The Qar Government was obtained. The altitudes ranging is between 1 m – 8.5 m, so characterized by varying heights within a small spatial region because it represents in multiple spots with flat surfaces.