Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

  This research deals with an aesthetic discourse that depends on the expressive connotations and the aesthetics of its formation in sculpture, The sculptural works of the artist Saad Al-Basri were chosen as a model, Therefore, it deals with a contemporary plastic topic that benefits art education students and plastic arts students, The method of using materials and their formation methods has evolved and the great change that took place in the taste has developed, As the more knowledge and viewing of artworks increases in research and studies, it leads to an increase in aesthetic taste and aesthetic sense, which is reflected in the artistic achievements of students in the implementation of their work, A field study was conducted to

Bacterial meningitis is a leading cause of illness and death worldwide. It is crucial for clinical and public health care, as well as disease control, to identify the meningitis-causing agent promptly. Between June 2021-February 2022, a total of 100 cerebrospinal fluid (CSF) and blood samples were collected from suspected cases of meningitis admitted to Raparin Paediatric Teaching Hospital, Erbil city-Iraq. Cytochemical, cultural, and biochemical tests were conducted, and confirmed by molecular techniques. Bacterial culture findings were positive in 7% of CSF samples and just one positive among blood samples. The most common pathogens found by cultural characteristics and VITEK 2 Compact System were Staphylococcus sciuri in two

Color is one of the most important elements involved and contributing mainly to designs and visual works, whether they are fixed or mobile, for internal spaces through what color gives it the possibilities on the physical and intellectual level, if the process is linked to the functional performance or the aesthetic value, which is thus included within the system of processors and basic works in Designing the interior spaces and highlighting the functional and aesthetic aspects of them through the executed designs that are linked to certain techniques and mechanisms. Therefore, they are processed according to the references and pressure structures or the creation and modern dealing with materials and designs to implement operations in hi

Abstract

In this study, mucilage was extracted from Malabar spinach and tested for drag-reducing properties in aqueous liquids flowing through pipelines.  Friction produced by liquids flowing in turbulent mode through pipelines increase power consumption. Drag-reducing agents (DRA) such as polymers, suspended solids and surfactants are used to reduce power losses. There is a demand for natural, biodegradable DRA and mucilage is emerging as an attractive alternative to conventional DRAs. Literature review revealed that very little research has been done on the drag-reducing properties of this mucilage and there is an opportunity to explore the potential applications of mucilage from Malabar spinach. An experi

Double skin ventilated roof is one of the important passive cooling techniques that aims to reduce solar heat gain through roofs by reducing both the conduction and convection heat transfer from the roof to the ceiling of buildings. On the other hand, radiant barrier system (RBS) is very powerful in blocking the radiation heat transfer between the two skins. In this research,the effect of placing a thin layer of aluminium foil at different locations on the thermal insulation performance of a double skin ventilated roof model is investigated experimentally and the optimum location that transmits less heat flux from the lower skinis specified.The model is made of two parallel inclined galvanized steel plates. Galvanized steel has been used

Capital Adequacy is on of the most importance of financial position element because its role is enhance against varions risks of Banking procese . Which this risks is a result of the nature of its operations , investment , Financing tools in addition , in order to  Faced any clients withdraws un expected .

So This study aim to measure The Capital Adequacy according to basel II and explin the different risk in  the Islamic Bank as aresult to nature and different investment and financing tools as participation speculation , murabah and natures of its assets and liabilities related to commercial banks .

Find out we concludes that the Islamic Banks needs to increase the ca

The study aims to identify the concept of empowering women from the point of view of experts in the Palestinian society, specifically in Gaza, as well as to explore the foundations of their formation of this concept. Additionally, the study seeks to clarify the most important challenges facing the empowerment of women in Palestinian society. The study used the design of a grounded theory that seeks to build the theory through deep analysis of the data, as qualitative data were collected through holding two focus groups and six in-depth interviews with the study sample, who were selected by the method of targeted sampling. The sample included (16) individuals (9 female experts, 7 male experts) holding academic and community leadership pos

The current research focuses on examining the isohyets in a set of (3) climatic maps of Iraq. Two of these maps were published in the Iraq Climate Atlas and the third one was published in an English source about the geography of Iraq. The first map represents the period from 1923-to-1944, the second is for the period from 1961-to-1990, whereas the third represents the period from 1971-to-2000. Comparing among these three maps, it has become clear that there are noticeable changes of rain in Iraq. In the first map, which represents the decade of the twenties, thirties and early forties, Iraq was located between two Isohyet lines (127 mm) in the far south and (1270 mm) in the far north. As for the second map, which represents the sixties,

Language is an important means through which one can construct one's social world. Accordingly, the way we view ourselves and the world is basically formed by language use whereby identities, relations, and values are constructed and maintained. Most discourse analysts consider narrative not only the locus of construction and enactment of identity, but also a distinguished genre for its analysis.The present study is concerned with how identity can poetically be informed, hence exploring the way black poets use language when reflecting their identity and culture. The poem, right on: white america by the black American poetess Sonia Sanchez, is chosen to be analyzed based on Simpson's stylistic model (2004). In this model, the ana