The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external auditors, therefore, the research aims to reach to find the extent of the impact of the relationship between the internal and external auditor on the company’s business and results, to instill confidence in the financial reports, and to enhance the confidence of the founders, investors, relevant authorities and capital markets in the company, through the quality of the company’s profits. To reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2010 to 2018 and by adopting the SPSS statistical method, to reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2008 to 2018 and by adopting the SPSS statistical method, achieving quality profits, and vice versa.
One of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.
In this study, SnO2 nanoparticles were prepared from cost-low tin chloride (SnCl2.2H2O) and ethanol by adding ammonia solution by the sol-gel method, which is one of the lowest-cost and simplest techniques. The SnO2 nanoparticles were dried in a drying oven at a temperature of 70°C for 7 hours. After that, it burned in an oven at a temperature of 200°C for 24 hours. The structure, material, morphological, and optical properties of the synthesized SnO2 in nanoparticle sizes are studied utilizing X-ray diffraction. The Scherrer expression was used to compute nanoparticle sizes according to X-ray diffraction, and the results needed to be scrutinized more closely. The micro-strain indicates the broadening of diffraction peaks for nano
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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
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Thermal conductivity for epoxy composites filled with Al2O3 and Fe2O3 are
calculated, it found that increasing the weight ratio of Al2O3 and Fe2O3 lead to
increase in the values of thermal conductivity, but the epoxy composite filled with
Fe2O3, have values of thermal conductivity less than for epoxy composite filled with
Al2O3, for the same weight ratio. Also thermal conductivity calculated for epoxy
composites by contact to every two specimens (like sandwich) content same weight
ratio of alumina-oxide and ferrite-oxide, its found that the value of thermal
conductivity lays between the values of epoxy filled Al2O3 and of epoxy filled Fe2O3
This work describes, selenium (Se) films were deposited on clean glass substrates by dc planar magnetron sputtering technique.The dependence of sputtering deposition rate of Se film deposited on pressure and DC power has been studied. The optimum argon pressure has range (4x10-1 -8x10-2 )mbar. The optical properties such as absorption coefficient (α) was determined using the absorbance and transmission measurement from UnicoUV-2102 PC spectrophotometer, at normal incidence of light in the wavelength range of 200-850 nm. And also we calculated optical constants(refractive index (n), dielectric constant (εi,r), and Extinction coefficient (κ) for selenium films.
The importance of the heritage of the Iraqi heavy symbolism and connotations where contacted habits rights and beliefs from antiquity to the present, in addition to being represented with data aesthetic it is an expression philosophical concepts associated implications incentives cultural aesthetic of the content of the intellectual including contents of semantics and symbols and the dimensions of the meanings Sayings , to turn form a legacy popularly moving window to communicate worth studying its details and search function on the character and identity and origins . Where have emerged in recent years, a phenomenon characterized by inventing new designs by modernist styles that have entered into technical system design and effectivenes
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The research aims at identifying the level of family violence directed against the kindergarten child, as well as to identify the significance of the difference in family violence directed against the kindergarten child according to the gender variable
(male-female). It aims also to identify the significance of the difference in family violence directed against the kindergarten child according to the Stage variable (kindergarten-pre-primary). The researcher employed the descriptive correlative approach to conduct the study. The research sample was chosen in a simple random way, as the number of the participants was (130) boys and girls, with (70) males and (60) females, distributed according to the stage with (66) participants in
... Show MoreThis day, we see the Significant role that social media platforms play, it plays a vital role in shaping the Social, political, and economic awareness of individuals. The Iraqi Society, which is experiencing rapid cultural and social transformations, is considered a fertile ground for social media and its influences, whether negative or positive. Research and studies indicate that the negative use of social media will lead to weaking of the sense of belonging and citizenship among members of Iraqi society. This, in turn, threatens moral and educational values, increases feelings of family estrangement, and leads to social isolation. On the contrary, if social is used correctly, it can significantly contribute to enhancing educational values
... Show MoreThis research includes the principles of the democracy، and to which extent it can contribute in establishing these principles. Democracy is not only to hold parliamentary or presidential elections but also the result of these elections wills it lead to the emergence of an integrated regime that can actually expresses the citizen's rights and to which extent those citizens can contribute in that regime and control it. Since 2005، when the first elections took place in Iraq after the US occupation of Iraq 2003، Iraqi people are looking to a rule that represented them and achieve their interests after getting rid of the totalitarian regimes and establishing an institutional regime that work by democratic means in order to achieve the so
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Abstract
Magnetic abrasive finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. This paper study the effect of the magnetic abrasive finishing system on the material removal rate (MRR) and surface roughness (Ra) in terms of magnetic abrasive finishing system for eight of input parameters, and three levels according to Taguchi array (L27) and using the regression model to analysis the output (results). These parameters are the (Poles geometry angle, Gap between the two magnetic poles, Grain size powder, Doze of the ferromagnetic abrasive powder, DC current, Workpiece velocity, Magnetic poles velocity, and Finishi
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