The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

يلعب القطاع الصناعي التحويلي في أي قطر دوراً هاماً في تحقيق التنمية الصناعية، اذ تتحد تاثيراته فيها على طبيعة الدور المرسوم له وعلى مدى فاعلية هذا القطاع الحيوي الذي يعد اتجاه نحو التعاظم المضطرد لمستويات الانتاجية " Levels of productivity"والتنويع الانتاجي والتدفق المستمر للتجديد التكنولوجي من اهم دلائله.

ويعد مؤشر الانتاجية بصفة عامة وانتاجيتي العمل وراس المال بصفة خاصة من الم

Identify the effect of an educational design according to the repulsive (allosteric) learning model on the achievement of chemistry and lateral thinking. The sample consisted of (59) students from third-grade intermediate students. They were randomly distributed into two groups (experimental and control), and the equivalence was done in (chronological age, previous achievement in chemistry, intelligence, lateral thinking). The (30) students from experimental group were taught according to the instructional design, other 29 students from the (control) group were taught according to the usual method. Two tests done, one of them is an achievement test consisted of (30) items of the type of multiple choice, the other was a lateral think

Election study included four sites for the waters in area of Youssifiyah south of Baghdad (river water, tank water, liquefactions water, and water filtrate and seethed and purifier by alum and chloride), the samples were collected during the month of June in 2007. Temperature, electrical conductivity and acidity are measured. Also , the concentration of chloride , sulphate , carbonate , nitrate , sodium , calcium , magnesium , hard total and total dissolved substances are determined , as well as heavy metals assess environmental risk (such as Cu, Pb, Zn, Fe). It was also a study of bacterial totals included both total Bacteria (TB) and Total Coliform Bacteria (TC) and Fecal Coliform (FC) and Fecal Streptococci (FS). The stu

Founding a System to secure deposits and protecting the depositors is considered one of the important and exchanged subjects out there in the banking system/field in Iraq at the current time, and the reason behind the exchange and spread of this subject is due to the financial crisis of which the banking sector is suffering from and the stumbling of many banks, those factors have had led to the insecurity of the depositors and their mistrust towards banks, thus, it is necessary to create a system to secure deposits in which depositors would be compensated for the losses caused by the banks' failures. in addition, it could be a countermeasure system which maintains the banking stability, protects the rights of depositors and gains

The reducing of erosion and the solubility of irrigation canals soils which constructed on gypsum soil is important in civil and water resources engineering. The main problem of gypsum soils is the presence of gypsum which represents one of most complex engineering problems, especially when accompanied by the moving of water which represent dynamic load along the canal. There are several solutions to this problem, in this research “Poly urethane” is used to give the gypsum soil sufficient hardness to reduce the solubility and erosion, after compacting the soil in the canal, percentages of Poly urethane was used to making cover to the soil by mixing percent of soil with Poly urethane, and the ratio was as follows: (5 and 10) % an

A sensitive and selective method have been developed for the determination of palladium (II)and platinum (II) . A new reagent and two complexes have been prepared in ethanolic solutions .The method is based on the chelation of metal ions with 4-(4?- pyrazolon azo) resorcinol (APAR) to form intense color soluble products, that are stable and have a maximum absorption at 595 nm and at 463 nm and ?max of 1.11×10 4 and.1.35 ×104 Lmole-1cm-1 for Pd(II) Pt(II) respectively. A linear correlation of (1.4 – 0.2) and (3.2 -0.4 ) ppm for pd(II) pt(II) respectively .The stability constants , relative errors , a relative standard deviations for Pd(II) and Pt(II) were 0.40×105 , 0.4×104 L mol-1 ,0.34 - 0.21% and 2.4 – 0.91% respectively.

The concerns about water contaminants affect most developing countries bypassing rivers over them. The issue is challenging to introduce water quality within the allowed limits for drinking, industrial and agricultural purposes. In the present study, physical-chemical parameters measurements of water samples taken from eleven stations were collected during six months in 2020 through flow path along the whole length of Tigris River inside AL Kut city (center of Wassit government) were investigated for six parameters are total hardness TH, hydrogen ion pH, biological oxygen demand BOD5, total dissolved solids TDS, nitrate NO3, and sulfate SO4. The water quality analysis results were compared with the maximum allowable limit concentrat

A band rationing method is applied to calculate the salinity index (SI) and Normalized Multi-Band Drought Index (NMDI) as pre-processing to take Agriculture decision in these areas is presented. To separate the land from other features that exist in the scene, the classical classification method (Maximum likelihood classification) is used by classified the study area to multi classes (Healthy vegetation (HV), Grasslands (GL), Water (W), Urban (U), Bare Soil (BS)). A Landsat 8 satellite image of an area in the south of Iraq are used, where the land cover is classified according to indicator ranges for each (SI) and (NMDI).

Artemia fransiscana is one of the most important live food for commercial larval aquaculture. The aim of this study is to investigate the effects of 890 nm diode laser irradiation on Artemia capsulated cysts using (1-10) minutes exposure time, and 2.26x10-3 J/cm2 Fluence. The Artemia samples were obtained from two locations: Dyalaa and Basraa. After irradiation, hatching percentage (H %) and hatching efficiency(HE) of Artemia were measured after 24 and 48 hours of incubation. The results of the effect of laser light on the capsulated cysts from Dyalaa showed that the optimum dose for enhancing (H %) after 24 hours of incubation is using 10 minutes exposure time, while after 48 hours of incubation the (H %) enhancement can be achieved