The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

Educational of the mind is a weapon to a different knowledges which
benefit in ife and developed the mind in many field and practice him in a
regular form in a right thinking and practice sense on exactly recognizing and
conception things which is senses and regulating the memory and providing
with benefit information which fit to minded of person,the present research
aimed at answering the following two questions:
1-Does the concept of mind differ with age?
2-Does the recognition on function of mind developed with development of
age?
The research population consisted of the children in the primary schools
of Baghdad/center,and the students of the Education for woman
college/Baghdad university for the age

We studied at the morphology, structural setup, and optical characteristics of thin cadmium (CdSe) films a thickness of 250 nm that were created by thermal evaporation over glass, The films exhibited a hexagonal shape were crystalline, and tended to form grains in the (111) crystallographic direction, according to the X-ray diffraction examinations. These characteristics were established using the investigation's findings. Through the use of thin films of CdSe doped with Ag at a concentration of 1.5%, the crystal structure orientations for pure CdSe (25.32, 41.84) and CdSe:Ag (25.39, 41.01) that were both pure as well as those that were doped with silver were both determined. The band gap of the optical spectrum decreased by 1.93–

Esterification considers the most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock in order to study and simulate production of biodiesel. The batch esterification reaction of oleic acid was carried out at various operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 3/1 and 6/1 and a reaction time up to 180 min.
The catalyst used was prepared NaY zeolite, which is added to the reaction mixture as 2, 5 and 10 wt.% of oleic acid.
The results show that the optimum conditions, gives 0.81 conversion of oleic acid, were 6/1 molar ratio of ethanol/oleic acid, 5 wt.% NaY relative to initial oleic acid, 70°C and 60 minutes. The activation energy o

Nanocrystalline micro-mesoporous ZSM/MCM-41 composite was synthesized using alkaline treatment method and two step of crystallization in poly tetraflouroethylene (PTFE) lined autoclave. The synthesized zeolites was characterized by X-Ray diffraction (XRD), Scanning electron microscopy (SEM), Transmission electron microscopy (TEM), Atomic force microscopy (AFM), Fourier transport infrared (FTIR), and N₂ adsorption-desorption (BET). It was approved that the best results for alkaline leaching can be got with 1.5M NaOH solution. High surface (BET) area of 630 m²/g with pore volume of 0.55 cm³/g has been got. AFM reports showed a nano-level size for average particle size of 50nm.

Adsorption techniques are widely used to remove certain classes of pollutants from wastewater. Phenolic compounds represent one of the problematic groups. Na-Y zeolite has been synthesized from locally available Iraqi kaolin clay. Characterization of the prepared zeolite was made by XRD and surface area measurement using N2 adsorption. Both synthetic Na-Y zeolite and kaolin clay have been tested for adsorption of 4-Nitro-phenol in batch mode experiments. Maximum removal efficiencies of 90% and 80% were obtained using the prepared zeolite and kaolin clay, respectively. Kinetics and equilibrium adsorption isotherms were investigated. Investigations showed that both Langmuir and Freundlich isotherms fit the experimental data quite well. On the

Thermal and catalytic pyrolysis of waste plastics in an inert atmosphere has been regarded as a creative method, since pyrolysis can convert plastics waste into hydrocarbons that can be used either as fuels or as a source of chemicals.

Natural Iraqi kaolin clay was used to synthesis the NaX nano- zeolite by hydrothermal conditions with average particle size equal to 77.63nm.Thermal decomposition kinetics of high-density polyethylene (HDPE) in the absence and presence of catalysts nano NaX Zeolite was investigated. Thermal and catalytic degradation of HDPE was performed using a thermogravimetric analyzer in nitrogen atmosphere under non-isothermal conditions 4, 7 and 10 °C/min heating rates were employed in thermogravimetric anal

The hydroconversion of Iraqi light straight run naphtha was studied on zeolite catalyst. 0.3wt.%Pt/HMOR catalyst was prepared locally and used in the present work. The hydroconversion performed on a continuous fixed-bed laboratory reaction unit. Experiments were performed in the temperature range of 200 to 350°C, pressure range of 3 to 15 bars, LHSV range of 0.5-2.5h^-1, and the hydrogen to naphtha ratio of 300.

The results show that the hydroconversion of Iraqi light straight naphtha increases with increase in reaction temperature and decreases with increase in LHSV.

High octane number isomers were formed at low temperature of 240°C. The selectivity of hydroisomerization improved by increasing reaction pressu