The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

In the present work, we use the Adomian Decomposition method to find the approximate solution for some cases of the Newell whitehead segel nonlinear differential equation which was solved previously with exact solution by the Homotopy perturbation and the Iteration methods, then we compared the results.

Noor Oil Field is one of Iraqi oil fields located in Missan province / Amarah city. This field is not subjected to licensing rounds, but depends on the national effort of  Missan Oil Company. The first two wells in the field were drilled in seventies and were  not opened to production until 2009. The aim of this study is to study the possibility of using the method of gas lift to increase the productivity of this field . PROSPER software was used to design the continuous  gas lift by using maximum production rate in the design.

   The design was made after comparing  the measured pressure with the calculated pressure, this comparison  show  that the method of Beggs-Brill and Petroleum Exper

Tetradentate complexes type [M (HL) 2] were prepared from the reaction of 2-hydroxy -1, 2-diphynel-ethanone oxime [H2L] and KOH with ( Mn II, Fe II, Co II, Ni II , Cu II and Hg II ), in methanol with (2:1) metal: ligand ratio. The general formula for Cu II and Mn II complexes are [M (HL) 2 Cl.H2O] K, for Co II [Co (HL) 2. H2O] and [M (HL) 2] for the rest of complexes. All compounds were characterised by spectroscopic methods, I.R, U.V-Vis, H.P.L.C, atomic absorption and conductivity measurements chloride content. From the data of these measurements, the proposed molecular structures for Fe II and Hg II complexes are tetrahedrals, while Mn II and Cu II complexes are octahedrals, Ni II complex adopting square planar structure and the complex

This article proposes a new strategy based on a hybrid method that combines the gravitational search algorithm (GSA) with the bat algorithm (BAT) to solve a single-objective optimization problem. It first runs GSA, followed by BAT as the second step. The proposed approach relies on a parameter between 0 and 1 to address the problem of falling into local research because the lack of a local search mechanism increases intensity search, whereas diversity remains high and easily falls into the local optimum. The improvement is equivalent to the speed of the original BAT. Access speed is increased for the best solution. All solutions in the population are updated before the end of the operation of the proposed algorithm. The diversification f

A new four series of 2,2′-([1,1′- phenyl or biphenyl]-4,4′-diylbis(azanediyl)) bis(N′-((E)-1-(4-alkoxyphenyl) ethylidene) acetohydrazide) [V-XI]a,b and 1,1′-(2,2′-([1,1′- phenyl or biphenyl]-4,4′-diyl bis(azanediyl)) bis- (acetyl)) bis(3-(4-ethoxyphenyl)-1H-pyrazole-4-carbalde hyde) [XII-XVIII]a,b have been synthesized by varying terminal lateral alkoxy chain length (n = 1–3, 5–8), central linkage group (phenyl or biphenyl) and induced pyrazole heterocyclic ring in the main chain. The last two series were synthesized by the cyclization of substituted acetophenone hydrazones with Vilsmeier–Haack reagent (DMF/POCl3) to produce 4-formylpyrazole derivatives. The chemical structures of the synthesized compounds were examine

The birth of Multiple Intelligence (MI) theory has revolutionized traditional education since the twentieth century. Howard Gardner, the pioneer of this theory, believed that each learner has a unique way of acquiring information. This paper investigates how the New Headway Plus for Upper-Intermediate-Third Edition, a standard EFL textbook in Iraqi universities, can cater to the diverse MI profiles of Iraqi EFL learners. It evaluates the success or failure of senior undergraduates in actively engaging with different learning styles and activities in the classroom. The study maps the distribution of nine distinct modes of MI theory across all 12 Units_ Logic/Mathematical, Verbal/Linguistic, Musical, Bodily/Kinesthetic, Visual/Spatial, Natura

N, N′- bis[4-hydroxy phenyl] pyromillitdiimide [II] was prepared from the corresponding diamic acid , which was transfered to its new ester by the reaction with chloroethyl acetate [III ], [III] was used to prepare the novel hydrazide derivative [IV] , which was allowed to react with several aldehydes to yield the hydrazones [V – IX]. All the new compounds were synthesized , and characterized by their melting points .HNMR for some of them1FTIR,C,H,N analysis and ,

New trends in teaching and learning theory are considered a theoretical axis
from which came the background that depends on any source, or practice sample or
teaching plane, accuracy and simplicity prevent the development of the teaching
process. Many attempts have come to scene to illuminate the teaching background,
but they have not exceed those remarkable patterns and methods. Thus, the
appearance of the teaching theory have been hindered.
This led to the need for research and development in the field of teaching to
find out a specific teaching theory according to the modern trends and concepts.
Teaching is regarded a humanitarian process which aims at helping those who
want to acquire knowledge, since teach