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,

The ability of the human brain to communicate with its environment has become a reality through the use of a Brain-Computer Interface (BCI)-based mechanism. Electroencephalography (EEG) has gained popularity as a non-invasive way of brain connection. Traditionally, the devices were used in clinical settings to detect various brain diseases. However, as technology advances, companies such as Emotiv and NeuroSky are developing low-cost, easily portable EEG-based consumer-grade devices that can be used in various application domains such as gaming, education. This article discusses the parts in which the EEG has been applied and how it has proven beneficial for those with severe motor disorders, rehabilitation, and as a form of communi

According to the importance of the conveyor systems in various industrial and service lines, it is very desirable to make these systems as efficient as possible in their work. In this paper, the speed of a conveyor belt (which is in our study a part of an integrated training robotic system) is controlled using one of the artificial intelligence methods, which is the Artificial Neural Network (ANN). A visions sensor will be responsible for gathering information about the status of the conveyor belt and parts over it, where, according to this information, an intelligent decision about the belt speed will be taken by the ANN controller. ANN will control the alteration in speed in a way that gives the optimized energy efficiency through

In this study, the flexural performance of a new composite beam–slab system filled with concrete material was investigated, where this system was mainly prepared from lightweight cold-formed steel sections of a beam and a deck slab for carrying heavy floor loads as another concept of a conventional composite system with a lower cost impact. For this purpose, seven samples of a profile steel sheet–dry board deck slab (PSSDB/PDS) carried by a steel cold-formed C-purlins beam (CB) were prepared and named “composite CBPDS specimen”, which were tested under a static bending load. Specifically, the effects of the profile steel sheet (PSS) direction (parallel or perpendicular to the span of the specimen) using different C-purlins c

Introduction and Aim: Cancers are a complex group of genetic illnesses that develop through multistep, mutagenic processes which can invade or spread throughout the body. Recent advances in cancer treatment involve oncolytic viruses to infect and destroy cancer cells. The Newcastle disease virus (NDV), an oncolytic virus has shown to have anti-cancer effects either directly by lysing cancer cells or indirectly by activating the immune system. The green fluorescent protein (GFP) has been widely used in studying the anti-tumor activity of oncolytic viruses. This study aimed to study the anticancer effect of a recombinant rNDV-GFP clone on NCI-H727 lung carcinoma cell line in vitro.   Materials and Methods: The GFP gene was inserted t

<span lang="EN-US">The need for robotics systems has become an urgent necessity in various fields, especially in video surveillance and live broadcasting systems. The main goal of this work is to design and implement a rover robotic monitoring system based on raspberry pi 4 model B to control this overall system and display a live video by using a webcam (USB camera) as well as using you only look once algorithm-version five (YOLOv5) to detect, recognize and display objects in real-time. This deep learning algorithm is highly accurate and fast and is implemented by Python, OpenCV, PyTorch codes and the Context Object Detection Task (COCO) 2020 dataset. This robot can move in all directions and in different places especially in

     A new colorimetric-flow injection method has been developed and validated for the detection of Cefotaxime sodium in pharmaceutical formulations. This method stands out for its rapid and sensitive nature. The formation of a brown-colored complex between Cefotaxime sodium and the Biuret reagent in a highly alkaline environment serves as the basis for the detection. The intensity of this colored complex is measured using a custom-built Continuous Flow Injection Analyzer, enabling accurate quantification of Cefotaxime sodium. Optimization studies of the chemical and physical parameters such as dilution of Biuret reagent, effect of the medium basicity, flow rate, sample loop and others have been investigated. The calibration gra

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a