The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

Recently, there has been an increasing advancement in the communications technology, and due to the increment in using the cellphone applications in the diverse aspects of life, it became possible to automate home appliances, which is the desired goal from residences worldwide, since that provides lots of comfort by knowing that their appliances are working in their highest effi ciency whenever it is required without their knowledge, and it also allows them to control the devices when they are away from home, including turning them on or off whenever required. The design and implementation of this system is carried out by using the Global System of Mobile communications (GSM) technique to control the home appliances – In this work, an ele

The variety of clean energy sources has risen, involving many resources, although their fundamental principles remain consistent in terms of energy generation and pollution reduction. The using of hydropower system for energy production also has a dynamic impact in which it utilizes to harness the water for the purpose of energy production. As it is important to overcome the problem of accidents in the highway and rural areas in the case of server rainfall and flood by implementation a smart system that used for energy production. This paper aims to develop a controlled hydropower system installed in the drainage sinks allocated in highway roads used for producing. The proposed system consists of storage unit represented by pipes used for t

This research introduces a proposed hybrid Spam Filtering System (SFS) which consists of Ant Colony System (ACS), information gain (IG) and Naïve Bayesian (NB). The aim of the proposed hybrid spam filtering is to classify the e-mails with high accuracy. The hybrid spam filtering consists of three consequence stages. In the first stage, the information gain (IG) for each attributes (i.e. weight for each feature) is computed. Then, the Ant Colony System algorithm selects the best features that the most intrinsic correlated attributes in classification. Finally, the third stage is dedicated to classify the e-mail using Naïve Bayesian (NB) algorithm. The experiment is conducted on spambase dataset. The result shows that the accuracy of NB

Intrusion detection systems detect attacks inside computers and networks, where the detection of the attacks must be in fast time and high rate. Various methods proposed achieved high detection rate, this was done either by improving the algorithm or hybridizing with another algorithm. However, they are suffering from the time, especially after the improvement of the algorithm and dealing with large traffic data. On the other hand, past researches have been successfully applied to the DNA sequences detection approaches for intrusion detection system; the achieved detection rate results were very low, on other hand, the processing time was fast. Also, feature selection used to reduce the computation and complexity lead to speed up the system

This research adopts the estimation of mass transfer coefficient in batch packed bed distillation column as function of physical properties, liquid to vapour molar rates ratio (L / V), relative volatility (α), ratio of vapour and liquid diffusivities (DV / DL), ratio of vapour and liquid densities (ρV / ρL), ratio of vapour and liquid viscosities (μV/ μL).
The experiments are done using binary systems, (Ethanol Water), (Methanol Water), (Methanol Ethanol), (Benzene Hexane), (Benzene Toluene). Statistical program (multiple regression analysis) is used for estimating the overall mass transfer coefficient of vapour and liquid phases (KOV and KOL) in a correlation which represented the data fairly well.

KOV = 3.3 * 10^-10

Model birefringence was measured for elliptical-core fibers with low ellipticities, note the birefringence depends strongly on the frequency, especially when fiber is being operated near the higher mode cutoff where ν  for circular fiber of the single-mode type that correspond to the birefringence maximum. When ν  this also correspond to the birefringence maximum that can be introduced in an elliptical core fiber while still operating in the single-mode regime near the higher mode cutoff. Also the birefringence is proportional to the fiber core ellipticity when core ellipticity is much less than unity, but this birefringence deviates from the linear for the large core ellipticities.

In the last few years, the use of artificial neural network analysis has increased, particularly, in geotechnical engineering problems and has demonstrated some success. In this research, artificial neural network analysis endeavors to predict the relationship between physical and mechanical properties of Baghdad soil by making different trials between standard penetration test, liquid limit, plastic limit, plasticity index, cohesion, angle of internal friction, and bearing capacity. The analysis revealed that the changes in natural water content and plastic limit have a great effect on the cohesion of soil and the angle of internal friction, respectively. . On the other hand, the liquid limit has a great impact on the bearing capacity and

In the last few years, the use of artificial neural network analysis has increased, particularly, in geotechnical engineering problems and has demonstrated some success. In this research, artificial neural network analysis endeavors to predict the relationship between physical and mechanical properties of Baghdad soil by making different trials between standard penetration test, liquid limit, plastic limit, plasticity index, cohesion, angle of internal friction, and bearing capacity. The analysis revealed that the changes in natural water content and plastic limit have a great effect on the cohesion of soil and the angle of internal friction, respectively. . On the other hand, the liquid limit has a great impact on the bearing capacity and