Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

The objective of this study is to apply Artificial Neural Network for heat transfer analysis of shell-and-tube heat exchangers widely used in power plants and refineries. Practical data was obtained by using industrial heat exchanger operating in power generation department of Dura refinery. The commonly used Back Propagation (BP) algorithm was used to train and test networks by divided the data to three samples (training, validation and testing data) to give more approach data with actual case. Inputs of the neural network include inlet water temperature, inlet air temperature and mass flow rate of air. Two outputs (exit water temperature to cooling tower and exit air temperature to second stage of air compressor) were taken in ANN.

The research dealt with the subject of measuring the competitive performance of the National Insurance Company and some of its branches (Basra, Ninwa, Kirkuk and Babil), Depending on the Revenue Growth Index at the activity level, and the Revealed Comparative Advantage Index RCAIAt the branch level,To measure the competitiveness of the company And some branches, As the problem of research in the lack of adoption by some companies in the insurance service sector on scientific indicators to measure their competitive performance, The aims of the research is to measure the competitiveness of the National Insurance Company, as well as the competitiveness of its branches according to the scientific method, One of the main Conclusions of the re

       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

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Optical properties of chromium oxide (Cr2O3) thin films which were prepared by pulse laser deposition method, onto glass substrates. Different laser energy (500-900) mJ were used to obtain Cr2O3 thin films with thickness ranging from 177.3 to 372.4 nm were measured using Tolansky method. Then films were annealed at temperature equal to 300 °C. Absorption spectra were used to determine the absorption coefficient of the films, and the effects of the annealing temperature on the absorption coefficient were investigated. The absorption edge shifted to red range of wavelength, and the optical constants of Cr2O3 films increases as the annealing temperature increased to 300 °C. X-ray diffraction (XRD) study reveals that Cr2O3 thin films are a

In this paper, the effect of wear in the fluid film journal bearings on the dynamic stability of rotor bearing system has been studied depending on the development of new analytical equations for motion, instability threshold speed and steady state harmonic response for rotor with offset disc supported by worn journal bearings. Finite element method had been used for modeling the rotor bearing system. The analytical model is verified by comparing its results with that obtained numerically for a rotor supported on the short bearings. The analytical and numerical results showed good agreement with about 8.5% percentage error in the value of critical speed and about 3.5% percentage error in the value of harmonic response. T

In this research, Mn-doped TiO2 thin films were grown on glass, Si and OIT/glass substrates by R.F magnetron sputtering technique with thicknesses (250 nm) using TiO2:Mn target under Ar gas pressure and power of 100 Watt. Through the results of X-ray diffraction, the prepared thin films are of the polycrystallization type after the process of annealing at 600°C for two hour The average crystalline size were 145.32, 280.97 and 261.23 nm for (TiO2:Mn) thin film on glass, Si and OIT/glass substrates respectively, while the measured surface roughness is between 0.981nm and 1.14 nm. The fabricated (TiO2:Mn) thin film on glass sensors have high sensitivity for hydrogen( H2 reducing gas) compared to the sensitivity for hydrogen gas on Si and OIT/

This research is presenting a study of optical and structural properties of (Fe2O3)1-x(MgO)x composites synthesized as thin film that can be used as a gas sensor. Pulsed laser deposition technique was used to prepare thin films of (Fe2O3)1-x(MgO)x. The pattern of X-ray diffraction of the composites powder showed the consistency of iron oxide (α-Fe2O3) hematite phase along with the planes (104) and (110) as preferred planes for crystal growth where the intensities of which varied with MgO content. The crystal size of the thin film material was varied in between (26.8-35.1) nm. The diffraction pattern of the pulsed laser deposited thin films was absent from any diffraction peaks. The maximum transparency obtained of hematite