The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

This study was undertaken to introduce a fast, accurate, selective, simple and environment-friendly colorimetric method to determine iron (II) concentration in different lipstick brands imported or manufactured locally in Baghdad, Iraq. The samples were collected from 500-Iraqi dinars stores to establish routine tests using the spectrophotometric method and compared with a new microfluidic paper-based analytical device (µPAD) platform as an alternative to cost-effective conventional instrumentation such as Atomic Absorption Spectroscopy (AAS). This method depends on the reaction between iron (II) with iron(II) selective chelator 1, 10-phenanthroline(phen) in the presence of reducing agent hydroxylamine (HOA) and sodium acetate (NaOAc) b

Software testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing appli

Worldwide, shipping documents are still primarily created and handled in the traditional paper manner. Processes taking place in shipping ports as a result are time-consuming and heavily dependent on paper. Shipping documents are particularly susceptible to paperwork fraud because they involve numerous parties with competing interests. With the aid of smart contracts, a distributed, shared, and append-only ledger provided by blockchain technology allows for the addition of new records. In order to increase maritime transport and port efficiency and promote economic development, this paper examines current maritime sector developments in Iraq and offers a paradigm to secure the management system based on a hyper-ledger fabric blockchain p

Nanotechnology has shown a lot of promise in the oil and gas sectors, including nanoparticle-based drilling fluids. This paper aims to explore and assess the influence of various nanoparticles on the performance of drilling fluids to make the drilling operation smooth, cost effective and efficient. In order to achieve this aim, we exam the effect of Multi Wall Carbon Nanotube and Silicon Oxide Nanoparticles as Nanomaterial to prepare drilling fluids samples.

Anew method for mixing of drilling fluids samples using Ultra sonic path principle will be explained. Our result was drilling fluids with nano materials have high degree of stability.

   The results of using Multiwall Carbon Nanotube and Silicon Oxide show t

In this paper we find the exact solution of Burger's equation after reducing it to Bernoulli equation. We compare this solution with that given by Kaya where he used Adomian decomposition method, the solution given by chakrone where he used the Variation iteration method (VIM)and the solution given by Eq(5)in the paper of M. Javidi. We notice that our solution is better than their solutions.

Industrial effluents loaded with heavy metals are a cause of hazards to the humans and other forms of life. Conventional approaches, such as electroplating, ion exchange, and membrane processes, are used for removal of copper, cadmium, and lead and are often cost prohibitive with low efficiency at low metal ion concentration. Biosorption can be considered as an option which has been proven as more efficient and economical for removing the mentioned metal ions. Biosorbents used are fungi, yeasts, oil palm shells, coir pith carbon, peanut husks, and olive pulp. Recently, low cost and natural products have also been researched as biosorbent. This paper presents an attempt of the potential use of Iraqi date pits and Al-Khriet (i.e. substances l

In this research Artificial Neural Network (ANN) technique was applied to study the filtration process in water treatment. Eight models have been developed and tested using data from a pilot filtration plant, working under different process design criteria; influent turbidity, bed depth, grain size, filtration rate and running time (length of the filtration run), recording effluent turbidity and head losses. The ANN models were constructed for the prediction of different performance criteria in the filtration process: effluent turbidity, head losses and running time. The results indicate that it is quite possible to use artificial neural networks in predicting effluent turbidity, head losses and running time in the filtration process, wi

The planning, designing, construction of excavations and foundations in soft to very soft clay soils are always difficult. They are problematic soil that caused trouble for the structures built on them because of the low shear strength, high water content, and high compressibility. This work investigates the geotechnical behavior of soft clay by using tyre ash material burnt in air. The investigation contains the following tests: physical tests, chemical tests, consolidation test, Compaction tests, shear test, California Bearing Ratio test CBR, and model tests. These tests were done on soil samples prepared from soft clay soil; tyre ash was used in four percentages (2, 4, 6, and 8%). The results of the tests were; The soil samples which