The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel

        In this study the design and installation of evaporative air cooler was carried out using completely outdoor air (fresh air) according to two stage evaporative cooling principle. The laboratory equipment was installed by designing and manufacturing a cross flow plate heat exchanger, where aluminum plates used for this purpose with dimensions (50 × 30 × 40 cm). The surfaces of heat exchanger were covered by sawdust from wetted channels side, to increase the percentage of wetting these surfaces and hence improve the performance and efficiency of air cooler.

        An experimental study was carried out to estimate the performance of cooling system, where som

The present investigation deals with experimental study of three-phase direct-contact heat exchanger, for water-Freon R11 system, where water is the continuous phase (liquid) and Freon R11 (liquid-gas) is the dispersed phase. The test section consisted of a cylindrical Perspex column with inner diameter 8cm and 1.2m long, in which, water was to be confined. Liquid Freon R11 drops were injected into the hot water filled column, through a special design of distributors at the bottom of the column. The liquid Freon R11 drops rose on their way up and evaporated into two-phase bubbles at atmospheric pressure. The study was devoted to express the effect of process variables such as c

          The present art icle discusses the prob lems of understanding and translating the lingu istic and cult ural aspect of a foreign lite rary text. The article considers the trans lation process through the pr ism of cult ural orientation. In the process of transl ation, the nati onal cultural iden tity should be expressed to the max imum extent, through all me ans of expre ssion that include imagery and inton ation. In addi tion to the author's sty le, special atte ntion should al so be pa id to tro pes, phraseological uni ts, colloquial wo rds and dial&n

The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a

The study of Shiranish Formation rocks in southern part of Iraq at Ansab area well (KH-6)
were carried out. The formation is tongued with tayarat formation, which bounded from top
and bottom, the upper tongue at thickness 49m. and tongued at depth (476-525m.) the lower
tongue at thickness 4m. tongued at (541-537m.).
The rocks of this formation were divided into three sedimentary microfacies:
1- Dolomitized formininferal Wackestone facies.
2- Dolomitized formininferal Mudstone facies.
3- Dolostone facies.
34 slides were investigated depending on mineralogical, compositional and biological
processes and compared diagenesis which reflect open marine shelf at lower part of formation
(F.Z.2) (S.M.F.8), but at the

The present study investigates the realization and significance of textual themes in the organizational structure of M.A theses and Ph.D. dissertations, namely: the abstracts, introductions and conclusions, since in such parts the students depend on their own expressions, styles and constructions to express different viewpoints, plans, inferences, etc. The study also investigates the similarities and differences between M.A theses and Ph.D. dissertations concerning the use of textual themes;it sets out to conduct a detailed analysis of textual themes used in such texts. In conducting such an analysis, the study adopts Halliday's (1994) approach of textual themes. The results of such an analysis have clearly shown that, in spite of the di

Encasing glass fiber reinforced polymer (GFRP) beam with reinforced concrete (RC) improves stability, prevents buckling of the web, and enhances the fire resistance efficiency. This paper provides experimental and numerical investigations on the flexural performance of RC specimens composite with encased pultruded GFRP I-sections. The effect of using shear studs to improve the composite interaction between the GFRP beam and concrete was explored. Three specimens were tested under three-point loading. The deformations, strains in the GFRP beams, and slippages between the GFRP beams and concrete were recorded. The embedded GFRP beam enhanced the peak loads by 65% and 51% for the composite specimens with and without shear connectors,

Chronic lymphocytic leukaemia (CLL) patients display a highly variable clinical course, with progressive acquisition of drug resistance. We sought to identify aberrant epigenetic traits that are enriched following exposure to treatment that could impact patient response to therapy.