The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depen

A total of 352 freshwater fishes, belonging to three species of the family Cyprinidae were collected from the Greater Zab river in north of Iraq during the period from November 2000 to the end of November 2001. The inspection of their gills revealed the infection of these fishes with three species of monogenetic trematodes belonging to the genus Dogielius. These species included D. mokhayeri from Aspius vorax with a percentage incidence of 37.5%; D. molnari from Cyprinion macrostomum (33.3%) and D. persicus from Barbus luteus (41.2%). The record of this genus and its three above-named species of the present study are considered as the first record on fishes of Iraq.

   The ZnTe alloy was prepared as  deposited thin films on the glass substrates at a thickness of 400±20 nm using vacuum evaporation technique at pressure (1 × 10^-5) mbar and room temperature. Then the thin films under vacuum (2 × 10^-3 mbar) were annealing at (RT,100 and 300) °C for one hour. The structural properties were studied by using X-ray diffraction and AFM, the results show that the thin films had approached the single crystalline in the direction (111) as preferred orientation of the structure zinc-blende for cubic type, with small peaks of tellurium (Te) element for all prepared thin films. The calculated crystallite size (C_s) decreased with the increase in the anne

The city has normal natural state, and the man has a usual movement, change and search for the new .Also, the city has a usual change and transform in its time, place and quality (sizes)structures. The city has a solid memory diving into the past and the future and reflects The real present, and this memory has a timing layers change into real materialistic place making the city has accumulated overlapping circles which is hard to break u , and it broadcasts the lockup timing density ,in which there is no visual record precisely, it is just like((the social record)) that evaluates the un visual relationships between the components and parts of the city (community and form) in a visual quiet exhibition and transform change inside.

The objective of the present study is to determine the effect of Kaolin as a fuel oil additive to minimize the fireside corrosion of superheater boiler tubes of ASTM designation (A213-T22) by increasing the melting point of the formed slag on the outside tubes surface, through the formation of new compounds with protective properties to the metal surface. The study included measuring corrosion rates at different temperatures with and without additive use with various periods of time, through crucible test method and weight loss technique.

      A mathematical model represents the relation between corrosion rate and the studied variables, is obtained using statistical regression analysis. Using this model,

The objective of this research is to study the possibility of reducing the reflectivity of the front surface of a silicon cell (Si / Si) by using a theoretical design for a single-layer Antireflection Coatings with a thickness of one quarter of the design wavelength. Then, Mathematical programs in MATLAB (10) were designed to study the quantitative efficiency of the cell as a function of the change in the particle size of the coating within the range (400 - 700 nm) wavelength of the visible state of the vertical and oblique state at the (45°) angle. (Ge) was used as an anti-reflective material. It was found that the highest quantitative efficiency was (96.9004%) at design wavelength (λ0= 550 nm)

This study was carried out to determine the effects of crude terpenoid compound extracts of Melia azedarach L. leaves and fruits on some biological aspects of whitefly Bemisia tabaci (Genn.) under laboratory conditions of 25 ± 2°C and relative humidity of 65-70%. The results indicated a significant effect on eggs and immature stages when treated with 0.5, 1, 1.5, and 2 mg/ml of leaves and fruits. The mortality rate increased with concentration. It reached 98.68, 100, 100, 95.70, 86.30, and 42.68% for eggs, 1st, 2nd, and 3rd nymphal instars, pupa, and adults, respectively, at a concentration of 2 mg/ml for leaves extract. At the same time, it reached 94.86, 100,100, 100, 87.89, and 44.90% for eggs, 1st, 2nd, and 3r

The current research aims to develop the skills of the kindergarten students in designing and implementing a theater for gauntlets made of cardboard materials. To study this, the researcher determined to build teaching plans for design and implementation skills according to (Kolb model).
The results of this research showed the effectiveness of teaching plans according to (Kolb's model) in developing skills of design and implementation (theater for gauntlets made of cardboard materials) for the students of the Kindergarten Department - the experimental group. Which had a positive effect to reach the desired results in the design and implementation of the gauntlet theater and dealing with cardboard materials

            This study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain

Background: Poly propylene fibers with and without silane treatment have been used to reinforce heat cure denture base acrylic but, some mechanical properties like transverse strength, impact strength, tensile strength, hardness, wear resistance and wettability. Which are related to the clinical use of the prosthesis are not evaluated yet. The aim of the study is to identify the influence of incorporation of treated and untreated fibers on these properties Materials and methods: Eighty four heat cure acrylic specimens were constructed by conventional flasking technique. They were divided into six groups according to the tests and each group was subdivided into two subgroups control and experimental groups (seven samples for each subgroup