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

Abstract As the United Nations approaches its 70th anniversary, the world is going through the most severe accumulation of serious international security failures in recent memory, challenging the UN Security Council’s ability to address them effectively. Over the past four years, crises in Libya, Syria and Ukraine have precipitated a worrisome erosion of great power relations that has complicated Security Council decision making on a number of trouble spots. Its inability to devise consensus responses to the escalating civil war in Syria has been particularly troubling, resulting in the regional spill over into Iraq and the emergence of Islamic State as a new threat to peace in the region and beyond. Meanwhile, the UN’s often under

The electrical activity of the heart and the electrocardiogram (ECG) signal are fundamentally related. In the study that has been published, the ECG signal has been examined and used for a number of applications. The monitoring of heart rate and the analysis of heart rhythm patterns, the detection and diagnosis of cardiac diseases, the identification of emotional states, and the use of biometric identification methods are a few examples of applications in the field. Several various phases may be involved in the analysis of electrocardiogram (ECG) data, depending on the type of study being done. Preprocessing, feature extraction, feature selection, feature modification, and classification are frequently included in these stages. Ever

The reaction of 2, 4, 6-trihydroxyactophenonemonohydrate with hydrazine monohydrate was realized under reflux in methanol and a few drops of glacial acetic acid were added to give the (intermediate) 2-(1-hydrazono-ethyl)-benzene-1, 3, 5-triol, which reacted with salicylaldehyde in methanol to give a new type (NO) ligand [HL][(2-1-[(2-hydroxy-benzyliidene)-hydrazono]-ethyl) benzene-1, 3, 5-triol. The ligand was reacted with Mcl.(where M-Co, Ni, Cu, and Zn) under reflux in methanol with (l: 1) ratio to give complexes of the general formula [M (HL)]. All compounds have been characterized by spectroscopic methods I" H NMR, IR. UV-Vis, HPLC, atomic absorption] microanalysis along with conductivity measurement. From the above data the proposed mo

he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

This research to study the effectiveness of the reception in the interactive theatre revealed the impact of this receipt in the educational process, and has focused on regarding the role of interactive theatre in education, the role of the interactive receiver, and how this type of theater that have an impact on the process of learning and education aimed at the receiver positive actor, this research was to examine this in detail through theatrical prepared for this purpose with a group of students (fine arts Institute for girls/morning), and marking research under Address (effectively receive interactive theatre) as taken from the theme Finder receive education through theatre material for consideration, as follows:

1. 1. Ch

This work, in fact, is an English language teaching study (henceforth, ELT) which may provide the inspiration for much –needed research on issues such as testing students' level of achievement in articulatory phonetics at the university level. It attempts to answer two questions: 1)What is college students' level of achievement in articulatory phonetics? 2- Are there any statistical significant differences in the achievement of college students in articulatory phonetics between the production and recognition testing techniques? This research falls into three sections: Section one indicates the problem, the aims, the hypotheses, the procedures, the limits and the value of the study. Section two provides a general overview of the articul

<span>Dust is a common cause of health risks and also a cause of climate change, one of the most threatening problems to humans. In the recent decade, climate change in Iraq, typified by increased droughts and deserts, has generated numerous environmental issues. This study forecasts dust in five central Iraqi districts using machine learning and five regression algorithm supervised learning system framework. It was assessed using an Iraqi meteorological organization and seismology (IMOS) dataset. Simulation results show that the gradient boosting regressor (GBR) has a mean square error of 8.345 and a total accuracy ratio of 91.65%. Moreover, the results show that the decision tree (DT), where the mean square error is 8.965, c