This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

The aim of the present research is to illustrate γ-ray levels emitting from soil and bitumen producing from 238U, 232Th, and 40K along Abu-Jir Fault Zone. in the area extended from Al-Marj valley to Abu-Jir village using scintillometer device. Such study is important in environmental assessment to buildup data base about radioactivity. The concentration of natural radionuclides in the study area was determined to be occurring mostly in the clay minerals and organic matter. A high purity germanium spectrometer was used to detect the activity of these elements which ranged between 00.6±18.1- 1526±102, 0- 8.4±1.4, and 70.1±10.9- 328.2±73 in soil, and 28.2±5.6- 94±22.1, 0- 2.2±0.5, and 38.4±7.9- 70.1±10.9 in bitumen for 226Ra

An essential component of food production is nitrogen (N). Crops waste about half of the nitrogen fertilizer input, which is then released into the atmosphere as gas emissions or polluting of aquatic groups. It is necessary to reach manufacture stages that promote world food security in the absence of compromising quality. safety of the environment. It is estimated that by 2050, N pollution levels will have risen 150% from 2010 levels, with the The agricultural sector is responsible for 60% of this growth. In this review fertilizer Nitrogen should take into account while discussing air pollution caused by gases that contain nitrogen, which might result in issues like the greenhouse effect . Nopoint pollution, the involvement of farmer manag

This paper is intended to focus on the existing relation between 'logic' and 'meaning', and how 'meaning' is looked at through logical perspective. Besides, this paper adopts simple logical symbols to represent some aspects of meaning.

    Since meaning is still regarded as a thorny area that needs further study to determine its nature and borderline, this paper proposes to resort to logic and logical rules. This paper points out how logical rules are used and how they clarify some oblique sentences. The paper also sheds light on how meaningful sentences are logically symbolized and how logic can define the borderline of meaning in an adequate manner. This paper hypothesizes that logic, l

An essential component of food production is nitrogen (N). Crops waste about half of the nitrogen fertilizer input, which is then released into the atmosphere as gas emissions or polluting of aquatic groups. It is necessary to reach manufacture stages that promote world food security in the absence of compromising quality. safety of the environment. It is estimated that by 2050, N pollution levels will have risen 150% from 2010 levels, with the The agricultural sector is responsible for 60% of this growth. In this review fertilizer Nitrogen should take into account while discussing air pollution caused by gases that contain nitrogen, which might result in issues like the greenhouse effect. Nopoint pollution, the involvement of farme

Biodiesel is becoming one of the most attractive alternative biofuels for petroleum-based diesel fuels. The castor plant is one of the abundant non-edible oils found in many countries. This paper aims to study Libyan castor oil and its potential for diesel conversion. Experiments were carried out in the laboratories of the Specific Center for Training in the Oil Industries in Al-Zawiya. The oil was extracted using a Soxhlet extractor and n-hexane solvent at 60 °C. Transesterification reactions were conducted in a batch reactor (a three-neck flask was used, where the middle opening carries a reflux condensation unit) at 65 °C. The methanol-to-castor oil molar ratio was 6:1, with a catalyst concentration of 1 wt.% relative to the ca

This study aims at investigating the partial Islamic rules of preparing and distributing cartoons in order to issue an overall Islamic rul. To reach an end, descriptive and analytical approaches are adopted to clarify the nature of cartoons and other related concepts. The researcher, as well, with reference to verses of the Holy Quran, tradition (Hadith) and Islamic jurists, adopts a deductive approach to issue Islamic rules related to the industry of cartoons and it's distribution
The study consists of three sections. The first Section addresses the following issues: Definition animation; and related wordy. The second Section: Origin of Cartoon's history and it's negative and positive effects. The third Section: Islamic rules related

   Adsorption of lead ions from wastewater by native agricultural waste, precisely tea waste. After the activation and carbonization of tea waste, there was a substantial improvement in surface area and other physical characteristics which include density, bulk density, and porosity. FTIR analysis indicates that the functional groups in tea waste adsorbent are aromatic and carboxylic. It can be concluded that the tea waste could be a good sorbent for the removal of Lead ions from wastewater. Different dosages of the adsorbents were used in the batch studies. A random series of experiments indicated a removal degree efficiency of lead reaching (95 %) at 5 ppm optimum concentration, with adsorbents R² =97.75% for tea. Three mo