The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Atmospheric transmission is disturbed by scintillation, where scintillation caused more beam divergence. In this work target image spot radius was calculated in presence of atmospheric scintillation. The calculation depend on few relevant equation based on atmospheric parameter (for Middle East), tracking range, expansion ratio of applied beam expander's, receiving unit lens F-number, and the laser wavelength besides photodetector parameter. At maximum target range Rmax =20 km, target image radius is at its maximum Rs=0.4 mm. As the range decreases spot radius decreases too, until the range reaches limit (4 km) at which target image spot radius at its minimum value (0.22 mm). Then as the range decreases, spot radius increases due to geom

The local asphalt concrete fracture properties represented by the fracture energy, J-integral, and stress intensity factor are calculated from the results of the three point bending beam test made for pre notches beams specimens with deformation rate of 1.27 ^mm/min. The results revealed that the stress intensity factor has increased by more than 40% when decreasing the testing temperature 10˚C and increasing the notch depth from 5 to 30^mm. The change of asphalt type and content have a limited effect of less than 6%.

The optimum conditions for the production of neutral protease from local strain Aspergillus niger var carbonarius by solid – state fermentation system (Wheat bran) moisted with 0.2 M phosphate buffer (PH7.0) . the hydration ratio was 1:5 (V:W) . the concentration of inoculum was 1×106 spores per 10 gram of solid materials , initial P H 6.5 and 96 hours of incubation period at 30? C .the enzyme activity was 1300 unit / ml and specific activity was 1550 unit / mg protein .

The aim of this paper is to demonstrate the effect of Na2[Fe(CN)5.NO].2H2O impurity (0.1 M) concentration on the dielectrical properties of poly (P-Aminobenzaldehyde) terminated by pheneylenediamine in the frequency and temperature ranges (1-100)KHz and (283-348) K respectively.These properties include dissipation factor, series and parallel resistance, series and parallel capacitance, real and imaginary part of the dielectric constant, a.c conductivity and impedance (real and imaginary) part, that have been deduced from equivalent circuit. The investigation shows that adding Na2[Fe(CN)5.NO].2H2O as additive to the polymer lead to increase of the dielectric constant with increasing temperature and it is decreasing with increasing the freq

This effort is related to describe and assess the performance of the Iraqi cement sample planned for oil well-cementing jobs in Iraq. In this paper, major cementing properties which are thickening time, compressive strength, and free water in addition to the rheological properties and filtration of cement slurry underneath definite circumstances are experimentally tested. The consequences point to that the Iraqi cement after special additives encounter the requests of the API standards and can consequently is used in cementing jobs for oil wells. At this research, there is a comparative investigation established on experimental work on the effectiveness of some additives that considered as waste materials which are silica fume, baux

This effort is related to describe and assess the performance of the Iraqi cement sample planned for oil well-cementing jobs in Iraq. In this paper, major cementing properties which are thickening time, compressive strength, and free water in addition to the rheological properties and filtration of cement slurry underneath definite circumstances are experimentally tested. The consequences point to that the Iraqi cement after special additives encounter the requests of the API standards and can consequently is used in cementing jobs for oil wells. At this research, there is a comparative investigation established on experimental work on the effectiveness of some additives that considered as waste materials which are silica fume, bauxite,

          In this work, the modified Lyapunov-Schmidt reduction is used to find a nonlinear Ritz approximation of Fredholm functional defined by the nonhomogeneous Camassa-Holm equation and Benjamin-Bona-Mahony. We introduced the modified Lyapunov-Schmidt reduction for nonhomogeneous problems when the dimension of the null space is equal to two.  The nonlinear Ritz approximation for the nonhomogeneous Camassa-Holm equation has been found as a function of codimension twenty-four.

     As is  known that the consumer price index (CPI) is one of the most important  price indices because of its direct effect on the welfare of the individual and his living.

       We have been address the problem of Strongly  seasonal  commodities in calculating  (CPI) and identifying some of the solution.

   We have  used an actual data  for a set of commodities (including strongly seasonal commodities) to calculate the index price by using (Annual Basket With Carry Forward Prices method) . Although this method can be successfully used in the context of seasonal&nbs