The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

RESUMEN:

Este estudio muestra una relación comparativa entre literatura y arte, concretamente entre las artes visuales (pintura y cine) y la literatura. Dicho estudio se puede clasificar dentro de los estudios actuales de literatura comparada. El interés por la cuestión viene por la problemática relación entre las dos artes, que tiene una larga tradición que se extiende desde el Ars poetica de Aristóteles hasta la aparición del vanguardismo en el siglo XX. La relación se presenta a través de los colores de las pinturas y los sonidos de las palabras. A los pintores de iconos se les conocía como iconógrafos porque se les consideraba más escritores que pintores. El icono era en realida

Deconstruction is an intellectual stream that emerged as a result of the changes and requirements of the modern era. This stream extended from thought and literature to all arts, and the research included four chapters.
Chapter One: From the research, the research problem was identified in the form of a question: Have the ideas and deconstructive concepts represented in the abstract drawings of the artist Shaker Hassan Al Said?
The importance and limits of the research were reviewed and the goal of the research was to reveal the applications of ideas and deconstructive concepts in the abstract drawings of the artist Shaker Hassan Al Said, in addition to defining the most important terms contained in it.
Chapter Two: Previous

The toxic lead additives to gasoline are no longer used in many countries around the world. Many other countries are now phasing out the lead in gasoline. Although the lead fuel is still in use in Iraq, several plans are considered to phase out the lead. The use of organic compounds to replace the lead additives in gasoline is considered now as an option in Iraqi refineries. The main objective of this project was preparation of premium gasoline, by blending of gasoline with Alternative additives (alcohol, aromatic) to enhancing octane number of Al-Doura gasoline pool. Improved gasoline was tested by ASTM standard method which includes octane number measuring by CFR engine analyzer. Gasoline pool RON (80) was used and selective components

    Heat exchanger is an important device in the industry for cooling or heating process. To increase the efficiency of heat exchanger, nanofluids are used to enhance the convective heat . transfer relative to the base fluid. - Al2O3/water nanofluid is used as cold stream in the shell and double concentric tube heat exchanger counter current to the hot stream basis oil. These nanoparticles were of particle size of 40 nm and it was mixed with a base fluid (water) at volume
concentrations of 0.002% and 0.004%. The results showed that each of Nusselt number and overall heat transfer coefficient increased as nanofluid concentrations increased. The pressure drop of nanofluid increased slightly than the base fluid because

It reflects the gross domestic product in any country total output of goods and services by the size of the country's citizens and foreign residents during the period of the year and reflect the contribution of the commodity sectors of the economy and the distribution and service in the composition of output. And gross domestic product in Iraq as an indicator dominated in the composition of oil output, along with the contribution of the service sector, as the gross domestic product is the output of a yield lien   and subjected GDP in Iraq to a series of declines succession due to vibrations of the oil market during the economic blockade on the one hand and stop imported production inputs, lack of arriving in commodity s

Luffa aegyptiaca is a plant of multi-purpose importance whose usefulness cuts across virtually all areas of life. This study has characterized L. aegyptiaca in Lagos state and determined the mineral, proximate, phytochemical as well as the heavy metal accumulation potential. Samples were collected from the 20 Local Government Areas (LGAs) in Lagos state at 2 samples per location.   Genetic similarity and intra-specific variation in 40 samples of L. aegyptiaca were determined using 3 Random Amplified Polymorphic DNA (RAPD) primers which yielded a total of 42 markers of which 25 was polymorphic. The maximum number of bands (14) was produced by OPC4 while the minimum (7) were produced by OPAF20. Percenta

تهدف الدراسة الحالية الى استعمال الانموذج اللوجستي ثنائي المعلم في تدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة، والخروج بتعميم لنتائج البحث والوقوف على الاجراءات العلمية المناسبة وتوفير تطبيق عملي علمي صحيح لاعتمادها من قبل الباحثين. وقد اتبعث الباحثة الاسلوب العلمي من خطوات واجراءات في عملية بناء المقياس حيث حدت ابعاد الشخصية الافتراضية المتمثلة بسبع ابعا

We have provided in this research model multi assignment  with  fuzzy function goal has been to build programming model is correct Integer Programming fogging  after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.

The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment  has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the

         According to Chandra Survey Observatory Near-Asteroid Belt Comets, the solar wind's contact with the comet produces a variety of spectral characteristics. The study of X-ray spectra produced by charge exchange is presented here. The spectrum of a comet can reveal a lot about its composition. This study has concentrated on the elemental abundance in six different comets, including 17P/Holmes, C/1999T1, C/2013A1, 9p/Temple1, and 103p/Hartley2 (NEAT). Numerous aspects of the comet's dynamics allow it to behave in a unique manner as it gets closer to the Near-Asteroid Belt. These characteristics are being examined, and some studies are still ongoing. The computations allow us to observe, for instance, how the composition of