The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

loaded reinforced concrete circular short columns. An experimental investigation into the behavior
of 24 short reinforced concrete columns with and without steel fibers was carried out. The columns
had a circular section (200 mm diameter and 900 mm long). Test variables include concrete
strength, spacing of spiral reinforcement, and inclusion of steel fibers. The axial stress and axial
strains were obtained and used to evaluate the effects of the presence of steel fibers. It was found
that the addition of steel fibers slightly improves the load carrying capacity of the tested columns
whereas it significantly enhances the ductility of these specimens. Test results also indicated that for
the same confinement parameter

Nowadays, the use of recycled waste construction materials instead of aggregates is becoming popular in construction owing to its environmental benefits. This paper presents an experimental and analytical campaign to study the behavior of axially loaded columns constructed from recycled aggregates. The latter was used instead of natural aggregates, and they were collected from the waste of previous concrete constructions. Different concrete mixtures made from varying amounts of recycled aggregates ranged from 0 to 50% of the total coarse aggregate were conducted to achieve 28 MPa. The effect of steel fibers is another investigated variable with volumes ranged from 0 to 2% concerning concrete’s mixture. The experimental

In this study, Laser Shock Peening (LSP) effect on the polymeric composite materials has been investigated experimentally. Polymeric composite materials are widely used because they are easy to fabricate and have many attractive features. Unsaturated polyester resin as a matrix was selected and Aluminum powder with micro particles as a reinforcement material was used with different volume fraction (2.5%, 5% and 7.5%). Hand lay-up process was used for preparation the composites. Fatigue test with constant amplitude with stress ratio (R =-1) was carried out before and after LSP process with two levels of energy (1Joule and 2Joule). The result showed an increase in the endurance strength of 25.448% at 7.5% volume fraction when peened is 1J

An analytical form of the ground state charge density distributions
for the low mass fp shell nuclei ( 40  A  56 ) is derived from a
simple method based on the use of the single particle wave functions
of the harmonic oscillator potential and the occupation numbers of
the states, which are determined from the comparison between theory
and experiment.
For investigating the inelastic longitudinal electron scattering form
factors, an expression for the transition charge density is studied
where the deformation in nuclear collective modes is taken into
consideration besides the shell model space transition density. The
core polarization transition density is evaluated by adopting the
shape of Tassie mod

In this research was study the effect of increasing the number of layers of the semiconductor films as PbS on the average grain sizes and illustrate the relationship between the increase in the average grain size and thickness of the membrane, and membrane was prepared using the easy and simple and does not need the complexity of which is that the chemical bath , and from an X-ray diffraction found that the material and the installation of a random cubic and when increasing the number of layers deposited note the emergence of a number of vertices of a substance and PbS at different levels but the level is more severe (200) as well as the value is calculated optical energy gap and found to be not affected by increase thickness and from th

 An analytical form of the ground state charge density distributions
for the low mass fp shell nuclei ( 40  A  56 ) is derived from a
simple method based on the use of the single particle wave functions
of the harmonic oscillator potential and the occupation numbers of
the states, which are determined from the comparison between theory
and experiment.
For investigating the inelastic longitudinal electron scattering form
factors, an expression for the transition charge density is studied
where the deformation in nuclear collective modes is taken into
consideration besides the shell model space transition density. The
core polarization transition density is evaluated by adopting the
shape of Tass

The nuclear structure of some cobalt (Co) isotopes with mass number A=56-60 has been studied depending on the effect of some physical properties such as the electromagnetic properties effects, such as, elastic longitudinal form factors, electric quadrupole moments, and magnetic dipole moments. The fp model space is used to present calculations using GXFP1 interaction by adopting the single particle wave functions of the harmonic oscillator. For all isotopes under consideration, the ⁴⁰Ca nucleus is regarded as an inert core in fp model-space, while valence nucleons are moving through 1f_7/2, 2p_3/2, 1f_5/2, and 2p_1/2 orbits. The effects of core-polarization are obtained by the first orde

In this paper, the static analysis for finding the best location of boxes inside the composite wing-box structure has been performed. A software ANSYS (ver.11) was used to analyses the Aluminum wing to find the maximum stresses reached in. These results are used as a base for the composite wingbox to find the numbers of layers and location of the box beam and its dimensions so that the composite wingbox may carry the same loading conditions in the Aluminum wing. Analysis showed that a composite wingbox having two boxes is better than the single or triple boxes wing based on stress to weight ratio. Mass saving of (40%) had been achieved when composite wing-box is used instead of Aluminum wing.