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,

An analytical model in the form of a hyperbolic function has been suggested for the axial potential distribution of an electrostatic einzel lens. With the aid of this hyperbolic model the relative optical parameters have been computed and investigated in detail as a function of the electrodes voltage ratio for various trajectories of an accelerated charged-particles beam. The electrodes voltage ratio covered a wide range where the lens may be operated at accelerating and decelerating modes. The results have shown that the proposed hyperbolic field has the advantages of producing low aberrations under various magnification conditions and operational modes. The electrodes profile and their three-dimensional diagram have been determined whi

Human beings are starting to benefit from the technology revolution that witness in our time. Where most researchers are trying to apply modern sciences in different areas of life to catch up on the benefits of these technologies. The field of artificial intelligence is one of the sciences that simulate the human mind, and its applications have invaded human life. The sports field is one of the areas that artificial intelligence has been introduced. In this paper, artificial intelligence technology Fast-DTW (Fast-Dynamic Time Warping) algorithm was used to assess the skill performance of some karate skills. The results were shown that the percentage of improvement in the skill performance of Mai Geri is 100%.

The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

Labor movement is considered important in Britain because it is an international phenomenon of the feudal system and one of the flowerings of the era of the capitalist machine. At the beginning of the 18th century, the world witnessed a change and progress in many aspects of the industrial fields such as the different means of production .this era is called the industrial revolution which especially appeared in Britain and extended to other areas of the world .it leads to many changes in Europe and participated in different economic, political and cultural and social fields. and it has a very important role in progress and development but its disadvantage is that it is exploited by the capitalists to achieve their special rights .in othe

  The purpose of this work is to determine the points and planes of 3-dimensional projective space PG(3,2) over Galois field GF(q), q=2,3 and 5 by designing a computer program.

   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

The high temperature superconductor’s compounds are one of the hot spot field of science, due to their applications in industries. Hg0.8Sb0.2Ba2Ca2Cu3O8+δ and Hg0.8Sb0.2Ba2Ca1Cu2O6+δ, were manufactured using a doable-step of solid state reaction method. The samples were sintered at 800 ° C. The transition temperatures Tc are found from electrically resistively by using four probe techniques. The resistivity become zero when the transition temperature Tc(offset) have 131 and 119 K, and the onset temperature Tc(onset) have 139 K for Hg0.8Sb0.2Ba2Ca2Cu3O8+δ and 132 K for Hg0.8Sb0.2Ba2Ca1Cu2O6+δ. Analysis of X-ray diffraction showed a tetragonal structure with lattice parameters changes for all samples.

Large quantities of contaminated carwash wastewater are produced per day from carwash places. Extensively it contains large quantities of chemicals from detergents, oil, grease, heavy metals, suspended solids, types of hydrocarbons, and biological contents. A novel electrocoagulation treatment by foil electrodes was conducted to remove COD, turbidity, Total Dissolved Solids (TDS) from contaminated carwash wastewater and decrease its Electrical Conductivity (EC). A thin layer of aluminum foil is used as an electrode in this treatment process. The effects of different voltage and treatment times were studied. The best result was found at a voltage of 30 volts and treatment time 90 minute where the removal efficiency of COD