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 research took the spatial autoregressive model: SAR and spatial error model: SEM in an attempt to provide practical evidence that proves the importance of spatial analysis, with a particular focus on the importance of using regression models spatial and that includes all of the spatial dependence, which we can test its presence or not by using Moran test. While ignoring this dependency may lead to the loss of important information about the phenomenon under research is reflected in the end on the strength of the statistical estimation power, as these models are the link between the usual regression models with time-series models. The spatial analysis had been applied to Iraq Household Socio-Economic Survey: IHS
... Show MoreThe using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho
... Show MoreIn this paper, we established a mathematical model of an SI1I2R epidemic disease with saturated incidence and general recovery functions of the first disease I1. Considering the basic reproduction number, we obtained conditions for both disease-free and co-existing cases. The equilibrium points local stability is verified by using the Routh-Hurwitz criterion, while for the global stability, we used a suitable Lyapunov function to analyze the endemic spread of the positive equilibrium point. Moreover, we carried out the local bifurcation around both equilibrium points (disease-free and co-existing), where we obtained that the disease-free equilibrium point undergoes a transcritical bifurcation. We conduct numerical simulations that suppo
... Show MoreAPFS Mohammed, 2014
IR spectra of entrance and exit channels of methane and radical oxygen reaction are predicted in the ground state energy. Ab initio calculations at perturbation theory (MP2) with Dunning correction- consistent basis set (aug-cc-pVDZ) have been used. The calculations predicted structures, vibrational frequencies and potential energy surface. Three van der Waals minima from three adiabatic potential energy surfaces have been predicted in entrance and exit channels. Vibration frequency of 3209 cm-1 and 3212 cm-1 of C-H stretching in entrance structures are predicted while O-H vibrational frequency is predicted to be at 3673 cm-1 in the other channel. The lowest energy structure in entrance
... Show MoreDuring the Maastrichtian, the rudists and benthic foraminifera of Aqra Formation underwent two major radiations, the first beginning in early Early Maastrichtian and peaking in the late Early Maastrichtian, and sconed extending from the early Late Maastrichtian to a late Late Maastrichtian peak.The radiations were punctuated and separated by prominent extinction episodes, fit with global Maastrichtian mass extinction.The high level of rudist, endemism [90%] allows definition of true regional origination and extinction pattern; these may represent global pattern for rudists. Radiation and extinction patterns in the northern Iraq [Kurdistan Region] can be variously related to relative sea level fluctuation and the rate of food and clastic
... Show MoreThis study included a group of (15) chronic renal failure patients (CRF), an addition group of (15) healthy individual was concluded in this study for control. Trace and essential elements ( Zn, Cu , Ca , K , Na) were measured by atomic absorption and flam analyzer in sera of CRF patients pre and post dialysis and control groups. The results showed a significant ( p < 0.05) increase in Zn and k+ concentration in sera of CRF patients pre and post dialysis compared to the control group. While there is a significant decrease for copper concentration in sera of CRF patients pre and post dialysis compared to the control group. There was no significant alte
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