After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

problem of the research is the decline of the role of urban space with time as an influential system in societal relations. The research aims to define indicators for achieving social interaction in the city, and to determine indicators for achieving integration in the urban space, and to study the relationship between the integration of urban space and community interaction over time. the research assumed that by distinguishing the social interaction space from the urban space and developing urban spaces in order to be truly interactive spaces, this will help us achieve social interaction and build a positive relationship between them, which enables us to achieve integration within the urban spaces leading to social interaction. Because

The research aims to identify the new reality of Iraq’s international relations through the news
coverage carried out by Al-Iraqiya TV since the size and nature of the coverage indicate the extent
to which these relations have reached. The research problem is summarized by the main question
(what is the size and nature of news coverage of Iraq’s international relations in the Iraqi News
Channel?).
This research is considered a descriptive research, as the researchers used the survey method and the
content analysis method through a partial confinement of the research community consisting of the
main news broadcast for one programmatic period. The content analysis form that was subjected to
evaluation was design

The objective of this paper was to study the laser spot welding process of low carbon steel sheet. The investigations were based on analytical and finite element analyses. The analytical analysis was focused on a consistent set of equations representing interaction of the laser beam with materials. The numerical analysis based on 3-D finite element analysis of heat flow during laser spot welding taken into account the temperature dependence of the physical properties and latent heat of transformations using ANSYS code V.10.0 to simulate the laser welding process. The effect of laser operating parameters on the results of the temperature profile were studied in addition to the effect on thermal stresses  and dimensions of the laser w

This study has sought to explore the Yemeni online news websites’ treatment of the tropical storm “Luban” which hit the coasts of al-Mahra governorate, and other parts of the Yemeni Eastern and Southern governorates in October 2018. The study also examined how the Yemeni news websites covered the disaster on the basis of the problematic situation model. The study’s findings revealed a form of logical balance in distributing the coverage of the disaster in its different phases. The coverage was a bit more focused on the disaster phase than the pre- and post-disaster phases. Additionally, the websites paid more attention to precautionary measures and the disaster’s humanitarian and material losses. The findings reveal that the ne

A new simultaneous spectrophotometric-kinetic method was developed to determine phenylephrine (PHEN) and tetracycline (TETR) via H-point standard addition method (HPSAM). The proposed procedures rely on the measurements of the difference in the rate of charge-transfer (CT) reaction between each of PHEN and TETR as electron donors with p-Bromanil (p-Br) as an electron acceptor. Different experimental factors which affect the extent of the complex formation were investigated by monitoring the value of absorbance at 446 nm. Time pair of 50 -100 sec was selected and employed, among different examined pairs since it results in the highest accuracy for HPSAM-plot. Linear calibration graphs in the concentration ranges of 10.0-40.0 and 10.0–50.0

The Sound of the letter (ق) in the Contemporary Arabic Dialects

Poor impurity in the right of the patient and the elderly

This paper aims at the fact that most organizations today suffer from a waste of time, effort, and cost, and they have difficulty in achieving the best performance situations and compete strongly. The researcher distributed 108 questionnaires as a statistical analyzable sample society where the sample intentionally consists of general managers, department head, and division head. The questionnaire was formulated according to the Likert scale. The use of personal interviews and observations are additional tools for data collection and a number of statistical methods is used for data analysis such as simple regression and correlation coefficient (Pearson). One of the most prominent conclusions is that the company has adequate and c