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

Sludge from stone-cutting (SSC) factories and stone mines cannot be used as decorative stones, stone powder, etc. These substances are left in the environment and cause environmental problems. This study aim is to produce artificial stone composite (ASC) using sludge from stone cutting factories, cement, unsaturated resin, water, silicon carbide nanoparticles (SiC-NPs), and nano-graphene oxide (NGO) as fillers. Nano graphene oxide has a hydrophobic plate structure that water is not absorbed due to the lack of surface tension on these plates. NGO has a significant effect on the properties of artificial stone due to its high specific surface area and low density in the composite. Its uniform distribution in ASC is very low due to its hydropho

The road transportation system is considered as major component of the infrastructure in any country, it affects the developments in economy and social activities. The Asphalt Concrete which is considered as the major pavement material for the road transportation system in Baghdad is subjected to continuous deterioration with time due to traffic loading and environmental conditions, it was felt that implementing a comprehensive pavement maintenance management system (PMMS), which should be capable for preserving the functional and structural conditions of pavement layers, is essential. This work presents the development of PMMS with Visual inspection technique for evaluating the Asphalt Concrete pavement surface condition; common types o

The aim of this study is to calculate the marketing efficiency to measures range of efficiency of the marketing processes of crop and their satisfaction of consumer demand, and calculate the marketing margin in marketing process  for stage producer – whole sale and whole sale- retailer stage, and to fulfillment the requirements the research it is aims . The data was collected from 32 farms of tomato from AL-Taji District_Baghdad province Agricultural season 2015 non covered agriculture. The marketing efficiency of sample low 32. 5, and the  absolute marketing margin in stage of wholesaler-retailer was 230 I.d/kg, and retailers importance it was 39.36%, although that relative importance of the retailer profits from the marketing

Different coating layers of fluorescent agent (FCA) on the solar cells were used. An increase of 35% in the energy conversion efficiency of the solar cell have been obtained. This increase is attributed to the reduction ofthe reflected light, eflection spectra show low values at higher thickness which explained the increase ofthe conversion efficiency with increases of layer thickness.

AI in teaching English is reshaping language learning. While interest in AI-supported education is growing worldwide, research in this area is still emerging in Iraq. This review synthesizes empirical AI-based intervention studies to enhance English language learning in Iraqi higher education, and the perceptions of stakeholders regarding AI tools in language instruction. The reviewed intervention studies, comprising studies employed different AI platforms to support grammar instruction, speaking fluency, writing feedback, and pragmatic competence. These interventions yielded improvements in learners’ performance, motivation, and communicative confidence. In parallel, perception-focused studies revealed positive attitudes toward A

This paper explores VANET topics: architecture, characteristics, security, routing protocols, applications, simulators, and 5G integration. We update, edit, and summarize some of the published data as we analyze each notion. For ease of comprehension and clarity, we give part of the data as tables and figures. This survey also raises issues for potential future research topics, such as how to integrate VANET with a 5G cellular network and how to use trust mechanisms to enhance security, scalability, effectiveness, and other VANET features and services. In short, this review may aid academics and developers in choosing the key VANET characteristics for their objectives in a single document.

      Throughout this paper, a generic iteration algorithm for a finite family of total asymptotically quasi-nonexpansive maps in uniformly convex Banach space is suggested. As well as weak / strong convergence theorems of this algorithm to a common fixed point are established. Finally, illustrative numerical example by using Matlab is presented.

The research aimed to identify the level of reality of administrative values of sports activities in the Faculties of the university of Baghdad from the point of view of the leaders and those related to the divisions and units of student's activities and the case study method was adopted from the descriptive approach.