Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

     Pumpkin waste powder was used as a coloring and strengthening filler in epoxy to prepare a natural gelcoat . The Pumpkin powder was mixed with different weight ratios (1, 2, 3, 4, 5, 6, 7, and 8%) to the epoxy matrix to select the best value of powder addition. The effect of the pumpkin particle size on the mechanical properties (impact, flexural, hardness, and wear loss) using two different sizes (2.5 and 1.25 microns) was studied. The impact strength increased from (10.09 KJ/ m²) for neat epoxy to (14.79 KJ/ m²) for epoxy with  1% of micron pumpkin fibers ( MPF) with particle size 2.5 micrometer and (14.21 KJ/ m²) for epoxy with 4% (1.25 MPF), flexural strength increased from (41.94 MPa) for n

The main purpose of the paper is to identify the controllability of an existing production system; yogurt production line in Abu Ghraib Dairy Factory which has several machines of food processing and packing that has been studied. Through the starting of analysis, instability in production has been found in the factory. The analysis is built depending on experimental observation and data collection for different processing time of the machines, and statistical analysis has been conducted to model the production system. Arena Software is applied for simulating and analyzing the current state of the production system, and results are expanded to improve the system production and efficiency. Research method is applied to contribute in knowi

In the present study, composites were prepared by Hand lay-up molding and investigated. The composites constituents were epoxy resin as the matrix, 6% volume fractions of Glass Fibers (G.F) as reinforcement and 3%, 6% of industrial powder (Calcium Carbonate CaCO₃, Potassium Carbonate K₂CO₃ and Sodium Carbonate Na₂CO₃) as filler. Density, water absorption, hardness test, flexural strength, shear stress measurements and tests were conducted to reveal their values for each type of composite material. The results showed that the non – reinforced epoxy have lower properties than composites material. Measured density results had show an incremental increase with volume fraction increase

Thin films of Magnetite have been deposited on Galvanized Steel (G-S) alloy using RF-reactive magnetron sputtering technique and protection efficiency of the corrosion of G-S. A Three-Electrodes Cell was used in saline water (3.5 % NaCl) solution at different temperatures (298, 308, 318 & 328K) using potentiostatic techniques with. Electrochemical Impedance Spectroscopy (EIS) and fitting impedance data via Frequency Response Analysis (FRA) were applied to G-S alloy with Fe3O4 and tested in 3.5 % NaCl solution at 298K.Results taken from Nyquist and Bode plots were analyzed using software provided with the instrument. The results obtained show that the rate of corrosion of G.S alloy increased with increasing the temperatures from 298 t

This paper analyzes a piled-raft foundation on non-homogeneous soils with variable layer depth percentages. The present work aims to perform a three-dimensional finite element analysis of a piled-raft foundation subjected to vertical load using the PLAXIS 3D software. Parametric analysis was carried out to determine the effect of soil type and initial layer thickness. The parametric study showed that increasing the relative density from 30 % to 80 % of the upper sand layer and the thickness of the first layer has led to an increase in the ultimate load and a decrease in the settlement of piled raft foundations for the cases of sand over weak soil.  In clay over weak soil, the ultimate load of the piled raft foundation w

A cantilevered piezoelectric beam with a tip mass at its free end is a common energy harvester configuration. This paper introduces a new principle of designing such a harvester which increases the generated voltage without changing the natural frequency of the harvester: The attraction force between two permanent magnets is used to add stiffness to the system. This magnetic stiffening counters the effect of the tip mass on the natural frequency. Three setups incorporating piezoelectric bimorph cantilevers of the same type in different mechanical configurations are compared theoretically and experimentally to investigate the feasibility of this principle. Theoretical and experimental results show that magnetically stiffe