The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

Engineering equipment is essential part in the construction project and usually manufactured with long lead times, large costs and special engineering requirements. Construction manager targets that equipment to be delivered in the site need date with the right quantity, appropriate cost and required quality, and this entails an efficient supplier can satisfy these targets. Selection of engineering equipment supplier is a crucial managerial process .it requires evaluation of multiple suppliers according to multiple criteria. This process is usually performed manually and based on just limited evaluation criteria, so better alternatives may be neglected. Three stages of survey comprised number of public a

This research addresses the necessity due to the scarcity of historical studies in the field of sports, especially those indicating the activities and achievements of Arab countries in the Paralympic movement. This study aims to document the participation of Arab countries in the Paralympic Games, explore the prominent sports in which Arab athletes with disabilities participated, and analyze their achievements during the Paralympic Games from 2004 to 2012. The research methodology adopted an analytical, historical approach, collecting and analyzing data objectively through the official website of the International Paralympic Committee, in addition to scientific and historical sources from research papers, journals, and websites. The key fi

Abstract

 A surface fitting model is developed based on calorimeter data for two famous brands of household compressors. Correlation equations of ten coefficient polynomials were found as a function of refrigerant saturating and evaporating temperatures in range of (-35℃ to -10℃) using Matlab software for cooling capacity, power consumption, and refrigerant mass flow rate.

Additional correlations equations for these variables as a quick choice selection for a proper compressor use at ASHRAE standard that cover a range of swept volume range (2.24-11.15) cm³.

The result indicated that these surface fitting models are accurate with in ± 15% for 72 compressors model of cooling cap

Keys for 22 species representing ten genera Thripidae collection carried out during 1999-2001 in different localities in the middle of Iraq. Of them four species are described as new to science, Frankliniella megacephala sp. nov; Retithrips bagdadensis sp. nov; Chirothrips imperatus sp. nov; Taeniothrips tigridis sp. nov; Another thirteen species are recorded for the first time in Iraq; Thrips meridionalis (Pri.); Microcephalothrips abdominils (Crawford); Scolothrips pallidus (Beach); Scritothrips mangiferae Pri.; Frankliniella tritici Bagnall; Frankliniella schultzie Trybom; Frankliniella unicolor Morgan; Retithrips aegypticus Mar

Background: Denture fracture is one of the most common problems encountered by the patients and prosthodontists. The objective of present study was to evaluate the transverse strength of nylon denture base resin repaired by using conventional heat polymerized, autopolymerized and visible light cure {VLC} resins, surface treatment that used for repair and adjustment of insufficient nylon denture bases and in case of addition of artificial teeth. As these corrective procedures are common chair side procedures in dental clinic. Materials and methods: One hundred twenty nylon specimens were prepared by using metal patterns with dimension of (65x10x2.5 mm) length, width, and thickness respectively for transverse strength test while for tensile b

Background: Diagnosis and treatment planning can be difficult with conventional radiographic methods as the orthodontic-surgical management of impacted canines requires accurate diagnosis and precise localization of the impacted canine and the surrounding structures. This study was aimed to localize and evaluate weather there is any differences in the diagnostic information provided by multi-slice computed tomography three dimensional volumetric CT images and two dimensional reconstructed panorama images (derived from CT) in subjects with impacted maxillary canines. Materials and Methods: Thirty patients including 24 female and 6 male with mean age of 18 years with suspected unilaterally or bilaterally impacted maxillary canines were evalu