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

Abstract:

Viral marketing has become one of the modern strategies adopted by organizations in the marketing of products and services. The idea of viral marketing focuses on the social relations between individuals and groups. As a result of the technological development, most organizations have resorted to using the Internet and its applications and social media to market and promote their products. To reach the largest number of consumers to display their products and services in many ways, including text, audio, visual or video and thus affect the behavior of the consumer.

The problem of the study was the following question (do viral marketing technologies have an impact on consumer behavior?)

Removing Congo red (CR) is critical in wastewater treatment. We introduce a combination of electrocoagulation (EC) and electro-oxidation (EO) to address the elimination of CR. We also discuss the deposition of triple oxides (Cu–Mn–Ni) simultaneously on both anodic and cathodic graphite electrodes at constant current density. These electrodes efficiently worked as anodes in the EC-EO system. The EC-CO combination eliminated around 98 % of the CR dye and about 95 % of the Chemical Oxygen demand (COD), and similar results were obtained with the absence of NaCl. Thus, EC-EO is a promising technique to remove CR in an environmentally friendly pathway.

study aims to examine education and the challenges of globalization in light of Corona pandemic. The examination involves surveying a randomly selected sample from the University of Baghdad’s professors, particularly from the colleges of Education for Women, Arts, and Sciences. The purpose of this examination is to learn about the dimensions of globalization, its effects on the educational process, and the importance of distance education during the spread of Corona virus quarantine. To achieve this, the researcher followed a descriptive and analytical approach by applying a questionnaire to a sample of 70 teachers who were randomly selected electronically. Results have shown that 78.6% emphasized the contribution of globalization duri

     The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe

This research aims to study the impact of strategic information systems on the development of intellectual capital in the Public Shareholding Electricity Distribution Company in the Hashemite Kingdom of Jordan. To achieve the objectives of the study, a questionnaire was developed for the purpose of data collection, as the number of valid questionnaires for analysis was about (135), and SPSS and AMOS 0.26 software was used to analyze the collected data. The study found out that the respondents' perceptions of the level of importance of strategic information systems and the level of importance of intellectual capital were high, and that the relational capital has ranked as first, followed by structural capital, and h

There are many harmful acts that occur from drunkards in this case, especially those resulting from car accidents. The world is witnessing dozens or even hundreds of car accidents due to alcohol consumption. These accidents often result in serious injuries that could lead to the death of the drunk driver and those in the car As well as other persons present in the other vehicles with which the incident occurred or pedestrians on the street, as well as damage to private or public property, and if the order of return of the affected persons on the pretext of civil liability (tort) is made as a direct cause of the harmful act, Is entitled Do they like this refer to the liquor seller or their provider as the culprit? Or are they not related to

Three-dimensional nonlinear thermal numerical simulations are conducted for the friction stir welding (FSW) of AA 7020-T53. Three welding cases with tool (rotational and travel) speeds of 900rpm-40mm/min, 1400rpm-16mm/min and 1400rpm-40mm/in are analyzed. The objective is to study the variation of transient temperature in a friction stir welded plate of 5mm workpiece thickness. Based on the experimental records of transient temperature at several specific locations during the friction stir welding process for the AA 7020-T53, thermal numerical simulation is developed. The numerical results show that the temperature field in the FSW process is symmetrically distributed with respect to the welding line, increasing travel speed decreasing tran

This study was carried out to determine the effects of some environmental variables on biodiversity index value of benthic invertebrates' community in samples that collected monthly from two adjacent sites nearby the confluence of Tigris and Diyala rivers within Baghdad city that’s from November 2007 - October 2008. Results showed differences in chemical and physical characteristics for each river. Where the annual averages of these characteristics in Rivers Tigris and Diyala respectively for: water temperature (20, 19) Cº, pH (8, 8), Dissolved oxygen DO(8,4 ) mg/l , EC(1152,2979)µc/cm , Turbidity (28,74) NTU, Total Hardness of CaCO3 (485,823)mg/l, and finally NO3 (4,6)mg/l. Concerning the biological groups, included types of Insect