The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

To develop a petrol engine so that it works under the bi-engine pattern (producer gas-petrol) without any additional engine modifications, a single-point injection method inside the intake manifold is a simple and inexpensive method. Still, it leads to poor mixing performance between the air and producer gas. This deficiency can cause unsatisfactory engine performance and high exhaust emissions. In order to improve the mixing inside the intake manifold, nine separate cases were modelled to evaluate the impact of the position and angle orientation inside the intake manifold on the uniformity and spread of the mixture under AFR=2.07. A petrol engine (1.6 L), the maximum engine speed (8000 rpm), and bi-engine mode (petrol-producer ga

This study was designed to monitor the ambient air pollution in several sites within Baghdad City of Iraq. The readings started from May 2016 to April 2017. The highest concentration of sulfur dioxide (SO2) was 2.28 ppmm-3 while nitrogen dioxide (NO2) was 3.68 ppmm-3 and suspended particulate matter was 585.1 ?gm-3. This study also included estimating the value of the air pollution tolerance index (APTI) for four plant's species Olea europaea L., Ziziphus spina-Christi (L.) Desf, Albizia lebbeck(L.) Benth. and Eucalyptus camaldulensis Dehnh. Were cultivated on the road sides. The study includes four biochemical parameters, total chlorophyll content, ascorbic acid content, pH and relative water content of plant leaves. The results show that

The wave functions of converted harmonic-oscillator in local scaling transformations are employed to evaluate charge distributions and elastic charge electron scattering form structures for 6,7Li, 9Be, 14,15N and 16O nuclei. The nuclear shell-model was fulfilled using Warburton-Brown  psd-shell (WBP) interaction with  truncation in  model space. Very good agreements with the experimental data were obtained for the aforementioned quantities. 

Aim: This study aimed to investigate the impact of rabbit serum on skin wound healing with the help of histological examination. Materials and Methods: A total of ten indigenous rabbits were used in this study. The animals were divided into two groups: control and serum- treated. The histological assessment was done with a paraffin embedding technique and the histological sections were stained with H&E stain. Results: Severe infiltration of polymorphonuclear leukocytes with severe fibrin deposits were seen in serum treated group at 2 days post-injury; at 7 days post-injury the changes revealed moderate fibroplasia, fibrin deposit and severe infiltration of both mononuclear and polymorphonuclear leukocytes; at 14 days post-inju

An application of neural network technique was introduced in modeling the point efficiency of sieve tray, based on a
data bank of around 33l data points collected from the open literature.Two models proposed,using back-propagation
algorithm, the first model network consists: volumetric liquid flow rate (QL), F foctor for gas (FS), liquid density (pL),
gas density (pg), liquid viscosity (pL), gas viscosity (pg), hole diameter (dH), weir height (hw), pressure (P) and surface
tension between liquid phase and gas phase (o). In the second network, there are six parameters as dimensionless
group: Flowfactor (F), Reynolds number for liquid (ReL), Reynolds number for gas through hole (Reg), ratio of weir
height to hole diqmeter

The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.

    The data wa

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the