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

Soil resistivity depends on many overlapping factors, which influence it in various ways. The aim of this study was to determine the effects of some physical and chemical factors on soil apparent resistivity. The results of field, laboratory, and statistical studies revealed a complex relationship between water content, pH, and salinity with soil apparent resistivity. The results showed that water content had a clear effect on apparent resistivity, as it increased significantly when water content value decreased to less than about 5%. The results also showed that increasing the salinity ratio at the expense of water content led to an increase in the apparent resistivity values. The apparent resistivity values also increased significantly

     Brick factories distributed within the study area use fuel oil to complete the burning of the bricks, were high amounts of gases and suspended particles with different concentrations of heavy elements are produced and cause air and soil pollution. It is noted that the workers suffer from respiratory diseases and other health problems. This study is an attempt to detect the sources and concentrations of pollutants and to propose modalities for their treatment and reduction. Air and soil samples were collected from different sites in Abu Smeache brick factory in Al-Kifl area to the south of Babel city, Iraq, during two seasons (summer and winter). The process also included collecting and modelling of dust and soil

Two hundred and ten specimens include urine, blood and ear swab were collected from different hospitals in Baghdad city; 85 (40%) isolates were diagnosed as Proteus spp. with (82%), (11.7%) and (5.8%) represented in urine, blood and ear swab specimens respectively. PCR technique was shown 30 (35.3%) isolates were positive for specific Urease C gene that used in rapid detection of Proteus vulgaris. The ability for chondritinase production was checked invetro and invevo, 24 (80%) isolates of P. vulgaris were showed ablity to chondritinase production and the isolate (p17) has higher enzyme activity value to (175.2U/ml). The Chondroitinase was purified by three short steps only included precipitate with 60% saturated of ammonium sulfate, dia

The aim of the current research is to reveal the effect of using brain-based learning theory strategies on the achievement of Art Education students in the subject of Teaching Methods. The experimental design with two equal experimental and control groups was used. The experimental design with two independent and equal groups was used, and the total of the research sample was (60) male and female students, (30) male and female students represented the experimental group, and (30) male and female students represented the control group. The researcher prepared the research tool represented by the cognitive achievement test consisting of (20) questions, and it was characterized by honesty and reliability, and the experiment lasted (6) weeks

He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.

The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin

Background: Polymethyl methacrylate (PMMA) is the most commonly used material in denture fabrication. The material is far from ideal in fulfilling the mechanical requirement. The purpose of this study was to evaluate the effect of addition of 3% wt of treated (silanized) Titanium oxide Nano filler on some physical and mechanical properties of heat cured acrylic denture base material. Materials and methods: 100 specimens were constructed, 50 specimens were prepared from heat cure PMMA without additives (control) and 50 specimens were prepared from heat cure PMMA with the addition of TiO2 Nano fillers. Each group was divided into 5 sub groups according to the test performed which was mixed by probe ultra-sonication machine. Results: A highly

This study deals with the application of surface-consistent  deconvolution  to the two-dimensional seismic data applied to the Block 11 area within the administrative boundaries of Najaf and Muthanna Governorates with an area of ​​4822 , the processed seismic data of line (7Gn 21) is 54 km long. The study was conducted within the Processing Department of the Oil Exploration Company. The gap surface- consistent deconvolution was applied using best results of the  parameters  applied  were: The length of the operator 240, the gap operator 24, the white noise 0.01%, the seismic sections of this type showed improvement with the decay of the existing complications and thus give a good continuity of the reflectors

The research topic dealt with the strategic recovery of the insurance service, which is one of the approaches that have an important role in providing solutions and remedies for the recession that affects companies and hinders them from achieving their strategic goals. The research also addressed the strategic objectives of the company as the rationale and actual guide for companies of all activities in order to protect their systems from deviation for its desired purpose. So the aim of the research is to demonstrate the repercussions of the strategic recovery of the insurance Service represented by (compensation, speed of response, apology, initiative (identifying the problem). The company's strategic goals are represented (prof