The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Non-orthogonal Multiple Access (NOMA) is a multiple-access technique allowing multiusers to share the same communication resources, increasing spectral efficiency and throughput. NOMA has been shown to provide significant performance gains over orthogonal multiple access (OMA) regarding spectral efficiency and throughput. In this paper, two scenarios of NOMA are analyzed and simulated, involving two users and multiple users (four users) to evaluate NOMA's performance. The simulated results indicate that the achievable sum rate for the two users’ scenarios is 16.7 (bps/Hz), while for the multi-users scenario is 20.69 (bps/Hz) at transmitted power of 25 dBm. The BER for two users’ scenarios is 0.004202 and 0.001564 for

The research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord

The study is about Maxwell , three dimensions of non – Newtonian fluid. Method of th Homotopy applied to analysis mass transfer and heat with thermophoresis effects. (Sc), Impact of therrmophoretic (𝜏), magnetic (M), Biot (γ), radiation (Rd),Schmidt Prandtle (Pr) parameters and ratio parameter(β) on concentration, temperature are offered in the paper.

Autorías: Abdulsahıb Mohammed Muneer, Habeeb Sabhan Maytham, Kazim Abed Emad. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2021. Artículo de Revista en Psyke.

The Middle Cenomanian-Early Turonian Mishrif Formation includes important carbonate reservoirs in Iraq and some other surrounding countries due to their high reservoir quality and wide geological extension. The 2D models of this study for facies, effective porosity and water saturation indicate the vertical and lateral heterogeneity of the Mishrif Formation reservoir properties in the Majnoon oil field. Construction of 2D reservoir model of the Mishrif Formation to explain the distribution of facies and petrophysical properties (effective porosity and water saturation) by using RockWorks software. The increase of effective porosity is attributed to the presence of shoal facies.The high water saturation is attributed to the existence of rest

Physically based modeling approach has been widely developed in recent years for the simulation of dam failure process due to the lack of field data. This paper provides and describes a physically-based model depending on dimensional analysis and hydraulic simulation methods for estimating the maximum water level and the wave propagation time from breaching of field test dams. The field physical model has been constructed in Dabbah city to represent the collapse of the Roseires dam in Sudan. Five cases of a dam failure were studied to simulate water flood conditions by changing initial water height in the reservoir (0.8, 1.0, 1.2, 1.4 and 1.5 m respectively).The physical model working under five cases, case 5 had the greatest influence of t

Asphaltene is a component class that may precipitate from petroleum as a highly viscous and sticky material that is likely to cause deposition problems in a reservoir, in production well, transportation, and in process plants. It is more important to locate the asphaltene precipitation conditions (precipitation pressure and temperature) before the occurring problem of asphaltene deposition to prevent it and eliminate the burden of high treatment costs of this problem if it happens. There are different models which are used in this flow assurance problem (asphaltene precipitation and deposition problem) and these models depend on experimental testing of asphaltene properties. In this study, the used model was equation of

The reservoir units of Mishrif Formation in Majnoon oil field were studied by using available wireline logs (gamma ray, porosity and resistivity) and facies that derived from core and cutting samples for three wells including Mj-1, Mj-15, and Mj-20. The reservoir properties were determined and interpreted by using IP software. The results showed that unit D have the best reservoir properties due to high effective porosity, low water saturation and very low volume of shale. Furthermore, a large part of this unit was deposited in shoal environment. The other reservoir units are then graded in reservoir properties including units B, A, F & E respectively, except unit C, which is considered as a cap unit, because it consists of rest