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.
In this paper, we formulate and study a new property, namely indeterminacy (neutrosophic) of the hollow module. We mean indeterminacy hollow module is neutrosophic hollow module B (shortly Ne(B)) such that it is not possible to specify the conditions for satisfying it. Some concepts have been studied and introduced, for instance, the indeterminacy local module, indeterminacy divisible module, indeterminacy indecomposable module and indeterminacy hollow-lifting module. Also, we investigate that if Ne(B) is an indeterminacy divisible module with no indeterminacy zero divisors, then any indeterminacy submodule Ne(K) of Ne(B) is an indeterminacy hollow module. Further, we study the relationship between the indeterminacy of hollow an
... Show MoreThe purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in
... Show MoreSolving problems via artificial intelligence techniques has widely prevailed in different aspects. Implementing artificial intelligence optimization algorithms for NP-hard problems is still challenging. In this manuscript, we work on implementing the Naked Mole-Rat Algorithm (NMRA) to solve the n-queens problems and overcome the challenge of applying NMRA to a discrete space set. An improvement of NMRA is applied using the aspect of local search in the Variable Neighborhood Search algorithm (VNS) with 2-opt and 3-opt. Introducing the Naked Mole Rat algorithm based on variable neighborhood search (NMRAVNS) to solve N-queens problems with different sizes. Finding the best solution or set of solutions within a plausible amount of t
... Show MoreIn this paper, we employ the maximum likelihood estimator in addition to the shrinkage estimation procedure to estimate the system reliability (
Diffraction patterns formed by a ferronematic sample, which contains 4-(trans-4-n-hexylcyclohexyl)-isothiocyanatobenzene (6CHBT) liquid crystal doped with Fe3O4 rodlike magnetic nanoparticles, was studied. The studied mixture can be applicated as a liquid magnetic switch. The diffraction patterns were observed from the micro-lines scribed on the polymer layer, which was contained by the liquid crystal mixture cell, with dimensions of 4 nm for depth and 0.32 µm for width and 5000 line per 1 mm2 in the case of absence and presence of the DC magnetic field. From the experimental results, it was observed that the application of the magnetic field caused more than 17% expansion in the diffraction patterns a
... Show MoreDapagliflozin is a novel sodium-glucose cotransporter type 2 inhibitor. This work aims to develop a new
validated sensitive RP-HPLC coupled with a mass detector method for the determination of dapagliflozin, its
alpha isomer, and starting material in the presence of dapagliflozin major degradation products and an internal
standard (empagliflozin). The separation was achieved on BDS Hypersil column (length of 250mm, internal
diameter of 4.6 mm and 5-μm particle size) at a temperature of 35℃. Water and acetonitrile were used as
mobile phase A and B by gradient mode at a flow rate of 1 mL/min. A wavelength of 224nm was selected to
perform detection using a photo diode array detector. The method met the
Reduce the required time for measuring the permeability of clayey soils by using new manufactured cell
Asphalt Hot Mix (HMA) is mainly applied in highway construction in Iraq because of its economic advantage and easy maintenance. Various factors impact the performance of HMA in the field. It is one of the significant impacts on aggregate gradation. The Universal Specification for Roads and Bridges in Iraq (SCRB) limits the different types of asphalt layers and allows for designed tolerance aggregate gradation. It is quite hard for contractors in the present asphalt industries to achieve the required job mix because of sieves' control problems. This study focuses on the effects on the required specification performance of aggregate deviations by using original and modified asphalt binder with AC(40-50) and
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