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

The interior spaces represent a true reflection of the concepts and values ​​of humanity and requirements; were interested in current research ongoing changes that have occurred in those human values ​​and requirements over time, even pat each time warp its values ​​and its own requirements. Those changes, which receive Bdilalha the spaces linked by a renewal which guarantees the interior design of the spaces of sustainability and bio-coordinated. Launched search from an initial perception that those associated with the changes of the spaces through time that have not been subject to examination and supervision, they will constitute a continuing threat of losing the ties with the past under the pretext of modernization and mo

Films of pure Poly (methyl methacrylate) PMMA and Iron chromate doped PMMA have been prepared using casting method. Transmission and absorptance spectra have been recorded in the wavelength range (300-900) nm, in order to calculate, single oscillator energy, dispersion energy proposed by Wemple - DiDomenico model, average oscillator strength, average oscillator wavelength. The refractive index data at infinite wavelength which was found to obey single oscillator model which was found to increase from 2.27-2.56 as the doping percentage increase. The decreasing in the optical energy gap which was found according to Tauc model were (3.74-3.63) eV , is in good agreement with that obtained by wimple-DiDomenico model. The inverse behavior comp

Naproxen is a non steroidal anti inflammatory and antipyretic drug which has local irritation effect  on  the  stomach, and  unpleasant taste,  besides bad   flowability and light sensitivity .The drug was prepared as microcapsules by complex coacervation method using acacia-gelatin coating materials , and aqueous colloid polymer dispersion method ( ACPD ), using ethyl cellulose and sodium alginate coating materials . The results indicated that microcapsules prepared by 2:1  core:wall ratio is the best for both methods, with an average encapsulation efficiency (75%) and avarege yield (90%) .

Moreover the drug release was affected mainly by core : ratio ,pH enviroment and method of microenca

Research summarized in applying the model  of fuzzy goal programming for aggregate production planning , in General Company for hydraulic industries / plastic factory to get an optimal production plan  trying to cope with the impact that fluctuations in demand and  employs all available resources using two strategies where they are available   inventories  strategy and  the strategy of  change in the level of the workforce, these   strategies  costs are usually imprecise/fuzzy. The plant administration trying to minimize total production costs, minimize carrying costs and minimize changes in labour levels. depending on the gained data from th

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

Two Schiff bases, namely, 3-(benzylidene amino) -2-thioxo-6-methyl 2,5-dihydropyrimidine-4(3H)-one (LS])and 3-(benzylidene amino)-6-methyl pyrimidine 4(3H, 5H)-dione(LA)as chelating ligands), were used to prepare some complexes of Cr(III), La(III), and Ce(III)] ions. Standard physico-chemical procedures including metal analysis M%, element microanalysis (C.H.N.S) , magnetic susceptibility, conductometric measurements, FT-IR and UV-visible Spectra were used to identify Metal (III) complexes and  Schiff bases (LS) and (LA). According to findings, a [Cr(III) complex] showed six coordinated octahedral geometry, while [La(III), and Ce(III) complexes]were structured with coordination number seven.  Schiff's bases a

An experimental and theoretical investigation of three phase direct contact heat transfer by evaporation of refrigerant drops in an immiscible liquid has been carried out. Refrigerant Rl2 and R134a were used for the dispersed phase, while water and brine were the immiscible continuous phase. A numerical analysis is presented to predict the temperature distribution throughout the circular test column radially and axially is achieved. Experimental measurements of the temperature distribution have been compared with the numerical results and are discussed .A comparison between the experimental and theoretical results showed acceptable agreement and applicability of the derived equations. Comparison with other related work showed similar beh

Frustrated Total Internal Reflection FTIR phenomenon is manifested employing Newton‟s rings setup generated via a coherent light beam of a laser diode ( . All concentric bright and dark rings, except the central bright spot, were noticed to recede (disappear) when the incident angle exceeded the critical angle of 41o.
It was also shown that the current setup has proven its applicability for other tests and can give convenient results that conform with theory. Neither the concept nor the design is beyond what can be realized in an undergraduate laboratory. However, technical improvements in mounting the prism - lens may be advisable. As an extension of the experiments, the effect can be studied using hollow prism filled with liquids

Linear motor offers several features in many applications that require linear motion. Nevertheless, the presence of cogging force can deteriorate the thrust of a permanent magnet linear motor. Using several methodologies, a design of synchronous single sided linear iron-core motor was proposed. According to exact formulas with surface-mounted magnets and concentrated winding specification, which are relying on geometrical parameters. Two-dimensional performance analysis of the designed model and its multi-objective optimization were accomplished as a method to reduce the motor cogging force using MAXWELL ANSYS. The optimum model design results showed that the maximum force ripple was approximatrly reduced by 81.24%compared to the origina