The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depen

Nanotechnology is a modern and developed technology, which have great importance in many fields of medicine (diagnosis and treatment). Also, it used to prevent and solve many problems related to animal production and health. The Nanosystems are including metallic nanoparticles, liposomes, polymeric Nanospheres, polymeric micelles, carbon nanotubes, functionalized fullerenes, polymer-coated Nanocrystals, dendrimers and Nanoshells. Our review showed a details classification of nanoparticles and their uses. Nanoparticles have several features depended on the size, colossal surface. The development of antibiotics nanoparticle is very important and has an excellent impact in treating bacterial infections wherever the antibiotics nanopar

 In this work the design and application of a fuzzy logic controller to DC-servomotor is investigated. The proposed strategy is intended to improve the performance of the original control system by use of a fuzzy logic controller (FLC) as the motor load changes. Computer simulation demonstrates that FLC is effective in position control of a DC-servomotor comparing with conventional one.

Biomimicry, as a way of thinking to go back to nature for inspiration, has its impact on many contemporary technological achievements. Some of them are used to design and construct kinetic facades in architecture, because of the importance role of facades in reducing sun radiation, that enter the building through using shading  systems and components. In light of this, research problem is determined: "Do technologies which are inspired by biomimicry effect shading in kinetic facades through its characteristics in materials and the mechanics. So the research identifies its goal as: "To identify the types of kinetic facades in buildings and their characteristics as materials and shading mechanism associated with the b

     In this paper, we present a Branch and Bound (B&B) algorithm of scheduling (n) jobs on a single machine to minimize the sum total completion time, total tardiness, total earliness, number of tardy jobs and total late work with unequal release dates. We proposed six heuristic methods for account upper bound. Also to obtain lower bound (LB) to this problem we modified a (LB) select from literature, with (Moore algorithm and Lawler's algorithm).  And some dominance rules were suggested. Also, two special cases were derived. Computational experience showed the proposed (B&B) algorithm was effective in solving problems with up to (16) jobs, also the upper bounds and the lower bound were effective in restr

One of the most common metabolic illnesses in the world is diabetes mellitus. This metabolic disease is responsible for a large percentage of the burden of kidney damage and dysfunction. The goal of this study was to look into the renal function of diabetic patients using metformin monotherapy who came to Mosul's Al-Wafaa diabetes care and research facility. During the period 1 January 2021 to 30 April 2021, 47 patients with T2DM (age 50.48 7.74 years) were enrolled in this case-control study. These patients' results were compared to a control group of 47 seemingly healthy people (age 45.89 9.06 years). All participants' demographic and medical histories were acquired through the delivery of a questionnaire. Blood samples were collected

     In this research, several estimators concerning the estimation are introduced. These estimators are closely related to the hazard function by using one of the nonparametric methods namely the kernel function for censored data type with varying bandwidth and kernel boundary. Two types of bandwidth are used:  local bandwidth and global bandwidth. Moreover, four types of boundary kernel are used namely: Rectangle, Epanechnikov, Biquadratic and Triquadratic and the proposed function was employed with all kernel functions. Two different simulation techniques are also used for two experiments to compare these estimators. In most of the cases, the results have proved that the local bandwidth is the best for all the

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func