The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

In May 20th. 1985 two species of aphids were found on the roots of Vicia faba L. in Hammam region 30 Kilometer south of Mosul. Samples of these aphids were sent to the Commonwealth Institute of Entomology, London. ( No. 17002/9804 Asia ) and identified as being Smynthurodes betas westwood and Dysaphis crataegi (Kaltenbach) (APhididae : Homoptera). The first species was dominant. The latter species was also noticed on the roots of the common bishop's weed (Ammi majus L.) and on the wide carrot (Daucus carrota L.) of the family Umbelliferae (Bodenheimer & Swirski, 1957).

This study aims to show, the strength of steel beam-concrete slab system without using shear connectors (known as a non-composite action), where the effect of the friction force between the concrete slab and the steel beam has been investigated, by using finite element simulation.

The proposed finite element model has been verified based on comparison with an experimental work. Then, the model was adopted to study the system strength with a different steel beam and concrete slab profile. ABAQUS has been adopted in the preparation of all numerical models for this study.

After validation of the numerical models, a parametric study was conducted, with linear and non-linear Regression analysis. An equation re

The ability of the human brain to communicate with its environment has become a reality through the use of a Brain-Computer Interface (BCI)-based mechanism. Electroencephalography (EEG) has gained popularity as a non-invasive way of brain connection. Traditionally, the devices were used in clinical settings to detect various brain diseases. However, as technology advances, companies such as Emotiv and NeuroSky are developing low-cost, easily portable EEG-based consumer-grade devices that can be used in various application domains such as gaming, education. This article discusses the parts in which the EEG has been applied and how it has proven beneficial for those with severe motor disorders, rehabilitation, and as a form of communi

Each sport has its own energy requirements that differ from the energy requirements of other sports, and a different method is used in each of them, so the trainer must first rely on the principle of privacy in training first, that is, privacy according to the working energy system, that is, he defines the controlling energy system In that event, and how the muscles use the available energy to perform according to the energy production systems. As we find the serving skill is the first volleyball skill with which the team starts the match in order to be able to gain points directly, through knowledge it turns out that there is a weakness in the skill performance, especially the skill of serving and being The key to victory for volle

What distinguishes the athlete in dealing with all stimuli is the ability to understand the cognitive rules through which he acts and directs behavior through thinking and regular planning methods in dealing with the environment in a realistic manner, and this comes through techniques and means based on modernity in obtaining information that makes the athlete arrange in His memory is the programs that are the most important crutch for relying on when he asks for them in applying and executing the skill assignment. One of the enhancers of awareness of variables is the ability of coaches to provide openness in modern ideas to find solutions, through which the player can sense and interpret events and produce outputs for quick and successful

Background: Several infectious lung diseases often develop in patients with Rheumatoid arthritis (RA), especially during immunosuppressive medication, including disease-modifying anti-rheumatic drugs (DMARDs). The present study aimed to determine the role of respiratory tract bacterial infection in RA activity. Methods: Blood and sputum samples were collected from 31 patients with RA and 12 healthy subjects as control. The bacterial isolates were isolated and identified in collected sputum by biochemical tests and Vitec 2 system. Results: In the present study, thirty-one patients with RA were compared with 12 healthy subjects. Eight patients with RA were not infected with pathogenic bacteria (RA-NIPB) (25.8%). Twenty-three RA patients wer

Liquid electrodes of domperidone maleate (DOMP) imprinted polymer were synthesis based on precipitation polymerization mechanism. The molecularly imprinted (MIP) and non-imprinted (NIP) polymers were synthesized using DOMP as a template. By methyl methacrylate (MMA) as monomer, N,Nmethylenebisacrylamide (NMAA) and ethylene glycol dimethacrylate (EGDMA) as cross-linkers and benzoyl peroxide (BP) as an initiator. The molecularly imprinted membranes were synthesis using acetophenone (APH), di-butyl sabacate (DBS), Di octylphthalate (DOPH) and triolyl phosphate (TP)as plasticizers in PVC matrix. The slopes and limit of detection of l

A new copolymer (MFA) was prepared from condensation of melamine (M) with p- methyl – anisole (A) in the presence of condensation agent like 37% (w/v) of formaldehyde. The new copolymer was characterized by elemental, IR and HNMR spectra. The chelating ion-exchange property of this polymer was studied for methylene blue dye in aqueous solution in 100-200ppm concentrations. The adsorption study was carried out over a wide range of pH, shaking time and in media of various kinetic parameters models. Thermal parameters like enthalpy, entropy and Gibbs free energy of adsorption process of methylene blue on surface of MFA resin were determined on the basis of kinetic parameters at different temperatures. To describe the equilibrium of adsorp

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the