Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC

        The elastic transverse electron scattering form factors have been studied for the ¹¹Li   nucleus using the Two- Frequency Shell Model (TFSM) approach. The single-particle wave functions of harmonic-oscillator (HO) potential are used with two different oscillator parameters b_core and b_halo. According to this model, the core nucleons of ⁹Li nucleus are assumed to move in the model space of spsdpf. The outer halo (2-neutron) in ¹¹Li is assumed to move in the pure 1p_1/2, 1d_5/2, 2s_1/2 orbit. The shell model calculations are carried ou

The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency

Objectives: This study aims to assess and compare the micro-shear bond strength (μSBS) of a novel resin-modified glass-ionomer luting cement functionalized with a methacrylate co-monomer containing a phosphoric acid group, 30 wt% 2-(methacryloxy) ethyl phosphate (2-MEP), with different substrates (dentin, enamel, zirconia, and base metal alloy). This assessment is conducted in comparison with conventional resin-modified glass ionomer cement and self-adhesive resin cement. Materials and methods: In this in vitro study, ninety-six specimens were prepared and categorized into four groups: enamel (A), dentin (B), zirconia (C), and base metal alloys (D). Enamel (E) and dentin (D) specimens were obtained from 30 human maxillary first premolars e

Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

This study aims to find the effect of water-cement ratio on the compressive strength of concrete by using ultrasonic pulse velocity test (UPVT). Over 230 standard cube specimens were used in this study, with dimensions of 150mm, and concrete cubes were cured in water at 20 °C. Also, the specimens used in the study were made of concrete with varied water-cement ratio contents from 0.48 to 0.59. The specimens were taken from Diyarbakir-Turkey concrete centers and tested at the structure and material science lab, civil engineering, faculty of engineering from Dicle University.  The UPV measurement and compressive strength tests were carried out at the concrete age of 28 days. Their UPV and compressive strength ranged

The main aim of this paper is studied the punching shear and behavior of reinforced concrete slabs exposed to fires, the possibility of punching shear failure occurred as a result of the fires and their inability to withstand the loads. Simulation by finite element analysis is made to predict the type of failure, distribution temperature through the thickness of the slabs, deformation and punching strength. Nonlinear finite element transient thermal-structural analysis at fire conditions are analyzed by ANSYS package. The validity of the modeling is performed for the mechanical and thermal properties of materials from earlier works from literature to decrea