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 ligand 4-amino-N-(5-methylisoxazole-3-yl)-benzene-sulfonamide(L1) (as a chelating ligand) was treated with Pd(II),Pt (IV) and Au(III) ions in alcoholic medium in order to prepare a series of new metal complexes. Mixed ligand complexes of this primary ligand were prepared in alcoholic medium in presence of the co-ligand 4,4'-dimethyl-2,2'-bipyridyl(L2) with Cu(II) ,Pd(II) and Au(III) ions. The complexes were characterized in solid state using flame atomic absorption, elemental analysis C.H.N.S, FT-IR, UV-Vis Spectroscopy, conductivity and magnetic susceptibility measurements. The nature of some complexes formed in ethanolic solution has been studied following the molar ratio method, also stability constant was studied and the complexes f
... Show MorePredicting the visibility of the lunar crescent drew great attention during the Middle Ages, especially among Muslims, because the dates of religious practices in Islam and calendars, in addition to being aware of the motion of the moon in its orbit, are based on the lunar month.
This paper aims to study the development of crescent visibility criteria from ancient times through the medieval period to the modern update. Some basics and astronomical terms related to crescent visibility are presented and then a comprehensive view of crescent visibility criteria is examined by surveying about 54 published research papers related to the issue of crescent visibility. Each research paper is summarized, classified, and the re
... Show MoreOur research addresses one of the aspects of nostalgia for one of the most well-known Israeli writers of Iraqi origin (Sami Michael) who spent his childhood in Baghdad. The Israeli government has also been forced to emigrate with its family as a result of the Zionist propaganda that the Zionist institutions have followed since the early decades of this century in the Arab unrest and massacres. The fact that the homeland is like a mother is A fact that is compelling and something of an expatriate human being; the homeland is a fact that remains in the person's consciousness to be the image of the mother: The lover, love, safety, identity. The language that is formulated, and the memories that make its past, present and future, are all concep
... Show MoreThe general approach of this research is to assume that the small nonlinearity can be separated from the linear part of the equation of motion. The effect of the dynamic fluid force on the pump structure system is considered vibrates at its natural frequency but the amplitude is determined by the initial conditions. If the motion of the system tends to increase the energy of the pump structure system, the vibration amplitude will increase and the pump structure system is considered to be unstable. A suitable MATLAB program was used to predict the stability conditions of the pump structure vibration. The present research focuses on fluid pump problems, namely, the role played by damping coefficient C, damping factor
... Show MoreAlthough the profession of a marriage mediator is dominated by a social character, and it is also characterized by its practice in the midst of strict secrecy, because Eastern societies innately reject this method of searching for a life partner. The two parties play a prominent role of the will in the events of legal effects, and the obligations and rights owed by the contracting parties, which leads us to consider the agreement between the mediator and the one who wants to marry going to the purely contractual nature, and thus requires the correct legal adaptation on the contractual relationship that is achieved between the marriage mediator and his clients from Those who want to get married and therefore we will divide this research i
... Show MoreResearch summary
The first step towards the goal of coexistence with diversity, we must all recognize each one of us the rights of others regardless of his religion, color, gender, and point of view, and that each one agrees with his partnership with others, and a person’s belonging to a religion or doctrine must be based on conviction and self-motivation, and that the true Sharia prohibits a Muslim To impose on others what they do not believe and believe in, for God Almighty did not give His Prophet this right, so how about others, and it is not surprising for everyone that disharmony and rivalry impede the attempt to advance in society, and it is natural that our enemies take advantage of our division among us,
The provisions of the monkey in Islamic jurisprudence
The study of the (dualist antagonism) of a poet, will be determined by the poet's potential, and according to the system of concepts and creativity, and this means that there is a difference between the rooting of the meaning and its roots, and poetic sources by tracking the poets and their attitudes.
Therefore, poetry is a variable function according to the values of the movement, which is the freedom and continuous fuel. With these units of measurement, can measure the dose (Ahmed Bakheet) of freedom and mechanisms of investment, Bakheet (moment) of the time of hair dimensions of the limits of his experience. This is what the researchers will address in their research.
Despite the importance of this term in linguistics and rhetoric ancient and modern literary forms in general, is that it is possible to use in clarifying the foundations of the relationship hidden and manifest between shapes in models art adjacent or successive spatially, as the artwork plastic in general and sculpture in particular consists of formal structure somewhat similar to the structure in any language text and we can decode these blades structure and analyze the implications and come to their meanings and re-read and interpreted under the guidance of the concepts and techniques of neighboring developed primarily for linguistic analysis of texts or launched from their references. This split search to four chapters included the fi
... Show MoreThis research deals with the topic (Fantasy Parody in the Design of the Advertisement) in view of the important role that fantasia plays in designing the most creative and attractive advertisements to the recipients. The research problem lies in accordance with the following question:
What is the Fantasy Parody in the Design of the Advertisement?
It means the imagination, the unfamiliar; and features that emerge for it that distinguish it from other concepts. Fantasy advertisement is creativity in innovative ways, either through collage, merging, or the use of various artistic expressions in terms of intellectual and cultural awareness. When uses in the parody of advertisement, it has helped to come up with an aesthetic experie