Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj

Online service is used to be as Pay-Per-Use in Cloud computing. Service user need not be in a long time contract with cloud service providers. Service level agreements (SLAs) are understandings marked between a cloud service providers and others, for example, a service user, intermediary operator, or observing operators. Since cloud computing is an ongoing technology giving numerous services to basic business applications and adaptable systems to manage online agreements are significant. SLA maintains the quality-of-service to the cloud user. If service provider fails to maintain the required service SLA is considered to be SLA violated. The main aim is to minimize the SLA violations for maintain the QoS of their cloud users. In this res

Diverting river flow during construction of a main dam involves the construction of cofferdams, and tunnels, channels or other temporary passages. Diversion channels are commonly used in wide valleys where the high flow makes tunnels or culverts uneconomic. The diversion works must form part of the overall project design since it will have a major impact on its cost, as well as on the design, construction program and overall cost of the permanent works. Construction costs contain of excavation, lining of the channel, and construction of upstream and downstream cofferdams. The optimization model was applied to obtain optimalchannel cross section, height of upstream cofferdam, and height of downstream cofferdamwith minimum construction cost

Phenytoin selective electrodes were constructed based on penytoin-phosphotungstate (Ph-PT) complex with different plasticizers; di-butyl phosphate (DBP), tri-butyl phosphate (TBP), di-butyl phthalate (DBPH),and o-nitro phenyl octyl ether (NPOE) phthalate. The electrodes based on DBPH, ONPOE plasticizers gave Narnistain slope which are, 56.4 and 55.3mV/decade with detection limit of 1.9x10-5 M , 1.8x10-5 and concentration range 10-1 to 10-4 M and pH range 3.0 – 8.0. The electrodes based on TBP and DBP showed non-Nernistain slopes, 40.2,40.5 mV/decade for both plasticizers. Interfering of some cations was investigated and shows no interfering with electrodes response. Potentiometric methods were used for measuring phenytion in

The aim of this research work is to study the effect of stabilizing gypseous soil, which covers
vast areas in the middle, west and south parts of Iraq, using liquid asphalt on its strength properties
to be used as a base course layer replacing the traditional materials of coarse aggregate and broken
stones which are scarce at economical prices and hauling distances.
Gypseous soil brought from Al-Ramadi City, west of Iraq, with gypsum content of 66.65%,
medium curing cutback asphalt (MC-30), and hydrated lime are used in this study.
The conducted tests on untreated and treated gypseous soil with different percentages of medium
curing cutback asphalt (MC-30), water, and lime were: unconfined compression strength, and o

The aim of this research is to design and construct a semiconductor laser range finder
operating in the near infrared range for ranging and designation. The main part of the range finder is the
transmitter which is a semiconductor laser type GaAs of 0.904 mm wavelength with a beam expander,
and the receiver with its collecting optics. The characteristics of transmitter pulse width were 200ns and
threshold current 10 Amp. and maximum operating current 38 Amp. The repetition rate was set at 660 Hz
and maximum output power about 1 watt. The divergence of the beam was 0.268o. A special computer
code was used for optimum optical design and laser spot size analysis and for calculation of atmosphere
attenuation.

With the development of computer architecture and its technologies in recent years, applications like e-commerce, e-government, e-governance and e-finance are widely used, and they act as active research areas. In addition, in order to increase the quality and quantity of the ordinary everyday transactions, it is desired to migrate from the paper-based environment to a digital-based computerized environment. Such migration increases efficiency, saves time, eliminates paperwork, increases safety and reduces the cost in an organization. Digital signatures are playing an essential role in many electronic and automatic based systems and facilitate this migration. The digital signatures are used to provide many services and s

The aim of this research work is to study the effect of stabilizing gypseous soil, which covers vast areas in the middle, west and south parts of Iraq, using liquid asphalt on its strength properties to be used as a base course layer replacing the traditional materials of coarse aggregate and broken stones which are scarce at economical prices and hauling distances. Gypseous soil brought from Al-Ramadi City, west of Iraq, with gypsum content of 66.65%, medium curing cutback asphalt (MC-30), and hydrated lime are used in this study. The conducted tests on untreated and treated gypseous soil with different percentages of medium curing cutback asphalt (MC-30), water, and lime were: unconfined compression strength, and one dimensional confine

The 3D electro-Fenton technique is, due to its high efficiency, one of the technologies suggested to eliminate organic pollutants in wastewater. The type of particle electrode used in the 3D electro-Fenton process is one of the most crucial variables because of its effect on the formation of reactive species and the source of iron ions. The electrolytic cell in the current study consisted of graphite as an anode, carbon fiber (CF) modified with graphene as a cathode, and iron foam particles as a third electrode. A response surface methodology (RSM) approach was used to optimize the 3D electro-Fenton process. The RSM results revealed that the quadratic model has a high R2 of 99.05 %. At 4 g L-1 iron foam particles, time of 5 h, and