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 depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.
The purpose of this paper is to prove the following result: Let R be a 2-torsion free ring and T: R?R an additive mapping such that T is left (right) Jordan ?-centralizers on R. Then T is a left (right) ?-centralizer of R, if one of the following conditions hold (i) R is a semiprime ring has a commutator which is not a zero divisor . (ii) R is a non commutative prime ring . (iii) R is a commutative semiprime ring, where ? be surjective endomorphism of R . It is also proved that if T(x?y)=T(x)??(y)=?(x)?T(y) for all x, y ? R and ?-centralizers of R coincide under same condition and ?(Z(R)) = Z(R) .
The reaction of some new Schiff bases ( 2-[(2-Amino – ethylimino)-methyl]-R , 2-({2-[(R-benzylidene)-amino]-ethylimino}-methyl)-R with Benzoyl chloride or Acetyl chloride were carried out. Subsequent reactions of these products N-(2-Amino-ethyl)-N-[Chloro-(R) –methyl]-benzamide or N-(2-{?-[chloro-(R) –methyl]-amino}-ethyl)-N-[chloro-(R) –methyl]- benzamide with thiourea afforded thioureas compounds. The synthesized compounds were confirmed by their IR,UV,spectra and C.H.N. analysis.
The genera and species of Liliaceae show a considerable structural diversity of leaves and especially stems. This paper presents a morphological and anatomical study of the leaves and stems of Asphodelus microcarpus. The results showed that the investigated species had typical morphological characters. and also that it could be distinguished from another plant not only by its morphological but anatomical characters as well.
In this study, a review of variety of processes that are used in the treatment produced water prior to reuse or to responsible disposal are presented with their environmental issues and economical benefits. Samples of produced water from five locations in Rumaila oilfield/in south of Iraq were taken and analyzed for their contents of brine, some heavy metals, total suspended solids and oil and grease. Moreover, two samples of water were treated using reverse osmosis technique which showed its ability to treat such contaminated water. The results showed that the environmental impact of produced water arises from its chemical composition; i.e., its salt content, its heavy metals, and hydrocarbon contents.
The reaction of(2-oxo-2H-chromen-3-Carbonyl chloride)(k1) with hydrazine in boiling ethanol gives the hydrazide(K2).When compound (k2) reacts with various aromatic aldehydes ,the corres ponding Schiff bases(k3–k4) achieve new series of thiazotidines (k5–k6) and azetidinones (k7–k8) obtained from the reactions of appropriate Schiff bases with mercapto acetic acid and chloro acetyl chloride respectively. All the compounds are characterized by FT-IR,1H-NMR and GC-Ms.
Community participation is one of the basic pillars of the sustainable development process. It provides opportunities for different groups of society to contribute to the management, preparation and implementation of development plans commensurate with their needs and aspirations. In this context, the study presents a study of the concept of community participation and its importance in sustainable development, In terms of its conditions, requirements and principles, as well as its image, as well as addressing the most important challenges and obstacles facing the participation of citizens in development projects. The research also provides an analysis of a number of international and Arab experiences adopted In its polici
... Show MoreIn the present paper we report the synthesis of a new ligand [HL][(2-1-[(2-hydroxy-benzylidene)-hydrazono]-ethyl) benzene-1, 3, 5-triol and its complexes with (Mn", Fe", Cd", and Hg") The ligand was prepared in two steps. In the first step a solution of salicylaldehyed in methanol reacted under reflux with hydrazinemonohydrate to give an intermediate compound which reacted in the second step with 2, 4, 6-trihydroxidernonohydrate giving the tientioned ligand. The complexes were synthesis by direct reaction of the corresponding metal chloride with ligand. The ligand and the complexes have been characterized by spectroscopic methods [" H NMR, IR, UV-Vis,, atomic absorption], HPLC microanalysis along with conductivity measurements. From the abo
... Show MoreThis work comprises the synthesis of new thioxanthone derivatives containing C-substituted thioxanthone. To obtain these derivatives, the o-mercapto benzoic acid was chosen as the starting material, which was reacted with dry benzene in sulfuric acid (98 %) to produce the thioxanthone (1). The 2,7-(disulfonyl phosphine imine) thioxanthone (4-8) were prepared from reaction of compound (1) with chlorosulfonic acid gave 2,7-(disulfonyl chloride) thioxanthone (2). Treatment of (2) with sodium azide to produce 2,7-(disulfonyl azide) thioxanthone (3). Condensation of (3) with phosphorus compounds afforded compounds (4-8). The 2,7-(disulfonamide) thioxanthone (9-21) was obtained when co
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