Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

Dust storms are typical in arid and semi-arid regions such as the Middle East; the frequency and severity of dust storms have grown dramatically in Iraq in recent years. This paper identifies the dust storm sources in Iraq using remotely sensed data from Meteosat-spinning enhanced visible and infrared imager (SEVIRI) bands. Extracted combined satellite images and simulated frontal dust storm trajectories, using the Hybrid Single Particle Lagrangian Integrated Trajectory (HYSPLIT) model, are used to identify the most influential sources in the Middle East and Iraq. Out of 132 dust storms in Iraq during 2020–2023, the most frequent occurred in the spring and summer. A dust source frequency percentage map (DSFPM) is generated using ArcGIS so

In recent years, the search for economic and environmentally friendly alternatives has become a global necessity to achieve sustainability and preserve raw materials. From this concept, natural bitumen (NB) derived from sulphur springs is now one of the most promising alternative energy resources for many applications, especially in asphalt pavement construction. Its low price and abundance characterise NB since sulphur springs produce thousands of tonnes of NB annually and are used in very limited fields. Two main objectives were adopted for this work. The first objective is to examine the virgin NB properties from five sulphur springs and compare them with petroleum asphalt. The second objective is to enhance NB properties by appl

Each phenomenon contains several variables. Studying these variables, we find mathematical formula to get the joint distribution and the copula that are a useful and good tool to find the amount of correlation, where the survival function was used to measure the relationship of age with the level of cretonne in the remaining blood of the person. The Spss program was also used to extract the influencing variables from a group of variables using factor analysis and then using the Clayton copula function that is used to find the shared binary distributions using multivariate distributions, where the bivariate distribution was calculated, and then the survival function value was calculated for a sample size (50) drawn from Yarmouk Ho

Length of plasma generated by dc gas discharge under different vacuum pressures was studied experimentally. The cylindrical discharge tube of length 2m was evacuated under vacuum pressure range (0.1-0.5) mbar at constant external working dc voltage 1500V. It was found that the plasma length (L) increased exponentially with increasing of background vacuum air pressure. Empirical equation has been obtained between plasma length and gas pressure by using Logistic model of curve fitting. As vacuum pressure increases the plasma length increases due to collisions, ionizations, and diffusions of electrons and ions.

The increase globally fossil fuel consumption as it represents the main source of energy around the world, and the sources of heavy oil more than light, different techniques were used to reduce the viscosity and increase mobility of heavy crude oil. this study focusing on the experimental tests  and modeling with Back Feed Forward Artificial Neural Network (BFF-ANN) of the dilution technique to reduce a  heavy oil viscosity that was collected from the south- Iraq oil fields using organic solvents, organic diluents with different weight percentage  (5, 10 and  20 wt.% )  of  (n-heptane, toluene, and a mixture of  different ratio

Iron oxide (Fe3O4) nanoparticles were synthesized via an eco-friendly green approach by adding Phoenix dactylifera extract to the aqueous solution of ferric chloride. The effect of annealing temperature (Ta) (100-150) °C on particle size was studied. X-ray diffraction (XRD), UV-visible spectroscopy, atomic force microscopy (AFM), and field emission scanning electron microscopy (FESEM) were used to evaluate the produced nanoparticles. According to XRD spectra, the crystallite size of the samples was determined using the Scherrer formula. AFM and FE-SEM were used to determine surface morphology. A UV-Vis optical spectroscopic examination was carried out to determine the band gap energy of the iron oxide nanoparticles. It was found th