Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

   This research  studyies  wear  rate  of  composite  materials  by using Epoxy Resin and Polyurethane Rubber as a matrix  of weigt percentage (90:10) (Ep/Pu) and reinforced by PVC fibers and Aluminum fibers two dimension knitted mat with fractional volume(15 %), in different conditions like: lab conditions and after submerge the samples in water for different periods of time. . four kinds of materials were prepared: (Ep+pu), (Ep+Pu+PVC), (Ep+Pu+Al.F), (Ep+Pu+PVC+Al. F) .And the results have shown that the best wear resistance are for the hybrid composite material    (Ep + Pu+ PVC + Al. F) and wear rate of  all samples increased when it was submerged in water

The microstructures of rapidly solidified laser clad layers of laser cladding of Inconel 617 with different nickel-aluminum premixed clad powders are discussed. The effect of different cladding speeds on the microstructures of rapidly solidified laser clad layers is discussed too. The detailed microstructural results showed that different growth mechanisms are produced during rapid solidification. These are planar, cellular, cellular/dendritic and dendritic.

The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

         The accurate extracting, studying, and analyzing of drainage basin morphometric aspects is important for the accurate determination of environmental factors that formed them, such as climate, tectonic activity, region lithology, and land covering vegetation.

This work was divided into three stages; the 1^st stage was delineation of the Al-Abiadh basin borders using a new approach that depends on three-dimensional modeling of the studied region and a drainage network pattern extraction using (Shuttle Radar Topographic Mission) data, the 2^nd was the classification of the Al-Abiadh basin streams according to their shape and widenings, and the 3^rd was ex

This paper presents the Taguchi approach for optimization of hardness for  shape memory alloy (Cu-Al-Ni) . The influence of  powder metallurgy parameters on hardness has been investigated. Taguchi technique and ANOVA were used for analysis. Nine experimental runs based on Taguchi’s L9 orthogonal array were performed (OA),for two parameters was study (Pressure and sintering temperature) for three different levels (300 ,500 and 700) MPa ,(700 ,800 and  900)^oC respectively . Main effect, signal-to-noise (S/N) ratio was study, and analysis of variance (ANOVA) using  to investigate the micro-hardness characteristics of the shape memory alloy .after application the result of study shown the hei