This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

Using zooplankton as bioindicators, this study evaluates the ecological condition of the Euphrates River in Iraq's Babylon Province. Site 1 (North Hillah, next to the old Babylon ruins), Site 2 (Hillah city center), Site 3 (South Hillah, close to Al-Mahaweel), and Site 4 (near Al-Kifl town) were the four monitoring locations chosen along the river. The highest and lowest averages of the measured physical and chemical factors indicate temperature (25.1°-29.4°), pH (7.2-7.9), electrical conductivity (EC) (940 µS/cm-1241µS/cm), total dissolved solids TDS (591 mg/L-789mg/L), dissolved oxygen (DO) (5.6 mg/ l-7.1 mg/L), biological oxygen demand (BOD5) (2.4mg/L-4.2 mg/L), nitrate (1.3 mg/L–3.2 mg/L), nitrite (0.04 mg/L–0.13 mg/L),

In the present work, the effect of size of zinc dust particles on
AC argon discharge characteristics are investigated
experimentally. The plasma characteristics are determined by
using optical emission spectroscopy (OES) techniques. The
results illustrated that the electron temperature (Te) in the present
and absent of Zinc dust particle is reduced with increasing of
pressure. The electron temperature decreases with increasing of
Zinc dust size. Excitation temperature Tex is reduces with
increasing of Ar pressure in present and absent of zinc dust
particles. The present of Zinc dust reduce the Tex of Ar in both
Zinc dust size. The electron density increasing in the present and
absent of both zinc dust siz

Objectives: Evaluation of school health surveillance system with Indicate the level of usefulness of this system,
in addition to Describe the system.
Methodology: A probability multistage sample of (54) subjects which is selected the school health units from
the health institutions. Questionnaire has been divided into three main parts consist, form(A) especially for
health directorate, form (B) for health sectors, and form (C) for primary health care centers; each form contains
the basic components, structure, process, outcome, total items of questionnaire was ( 74) items.
Results: The study results indicate that the system is average adequacy, simple, moderately flexible, highly
acceptance, representative, low utili

In this present paper, an experimental study of some plasma characteristics in dielectric barrier discharge (DBD) system using several variables, such as different frequencies and using two different electrodes metals(aluminium (Al) and copper (Cu)), is represented. The discharge plasma was produced by an AC power supply source of 6 and 7 kHz frequencies for the nitrogen gas spectrum and for two different electrodes metals(Al and Cu). Optical emission spectrometer was used to study plasma properties (such as electron temperature ( ), electron number density ( ), Debye length ( ), and plasma frequency ( )). In addition, images were analysed for the plasma emission intensity at atmospheric air pressure.

A descriptive study, which was using an assessment approach, was conducted for the
determination of the impact of rheumatoid arthritis and osteoarthritis patient’s functional disability
upon their life style. The study was carried out at the Rheumatology and outpatients clinics of ALKarama
Teaching Hospital, Baghdad Teaching Hospital AL-Kindey Teaching Hospital and Specialized
surgeries Teaching Hospital for the period of October 15th 2003 through May 13th 2004 in Baghdad
City. A purposive (non-probability) sample of (245) arthritis patients which was comprised (111)
rheumatoid arthritis patients and (134) osteoarthritis patients, was selected out of the early stated
settings. The questionnaire was comprised of

Background: Although the new treatment methods developed in recent years are aiming to minimize the need for cooperation of the patients; however, the latter still important factor the treatment. The aim of the study was to evaluate the cooperation level of Class III maloc-clusion patients with orthodontic treatment. Materials and methods: This study followed a cross-sectional style; the targeted population was patients with Class III malocclusion who were treated with three different types of orthopaedic appliances. Four questionnaires were delivered to the patient, patient’s parents, and orthodontists. Statistical analyses of the study were performed with SPSS 20.0 software. Descriptive analyses were presented using fre-quency, percenta

The propaganda discourse is the most widely circulated in the media and communication studies, where the interest of scholars and researchers in this field has become clear in the analysis and interpretation of the content of this discourse, to identify the intentions, purposes and objectives of the communicator activity, which exceeded the borders of states in the heated atmosphere of rivalries and political conflicts that characterize The countries of the world as a whole and for many years.

In particular, the economically and militarily developed countries (the Nordic capitalist countries) have exerted special efforts in the production of information and ideas, using advanced methods and means in all details of communication w

This paper represents an experimental study on the application of smart control represented by the use of the fuzzy logic controller. Two-link flexible manipulators that are used in airspace and military applications are made of flexible materials characterized by low frequency and damping ratio. To solve this problem, this paper proposes the use of smart materials (piezoelectric transducers), where each link is bonded with a pair of piezoelectric transducers that act as a sensor and another as an actuator. As the arm vibrates because of the movement generated by the motor, this voltage is controlled by a regulator inside the LABVIEW® 2020 software and sends the output control voltage to the piezoelectric actuator. Experimental results

Abstract

In this research provide theoretical aspects of one of the most important statistical distributions which it is Lomax, which has many applications in several areas, set of estimation methods was used(MLE,LSE,GWPM) and compare with (RRE) estimation method ,in order to find out best estimation method set of simulation experiment (36) with many replications  in order  to get mean square error and used it to make compare , simulation experiment  contrast with (estimation method, sample size ,value of location and shape parameter) results show that estimation method effected by simulation experiment factors and ability of using other estimation methods such as(Shrinkage, jackknif