The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

  This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The

This Kind of study has a special importance. Great numbers of Arab Muslims share a lot of their work, their Trans lations & new additions to scientific heritage. They facilitate the indirect way for Europeans to got Greek scientific knowledge. Ibn Sina classified & collected in his book (Law) Galen`s medical publications & he clarified, arranged & make them easy to understand.

 

The problem of independent motion control of mobile robot (МR) in conditions when unforeseen changes of conditions of interaction of wheels with a surface are considered. An example of such changes can be sudden entrance МR a slippery surface. The deployment of an autonomous unmanned ground vehicle for field applications provides the means by which the risk to personnel can be minimized and operational capabilities improved. In rough terrain, it is critical for mobile robots to maintain good wheel traction. Wheel slip could cause the rover to lose control and become trapped. This paper describes the application of fuzzy control to a feedback system within slippery environment. The study is conducted on an example of М

Abstract

 Experimental work from Magnetic Abrasive Finishing (MAF) tests was carried out design parameters (amplitude, and number of cycle which are formed the shape of electromagnetic pole), and technological parameters (current, cutting speed, working gap, and finishing time) all have an influence on the mechanical properties of the surface layer in MAF process. This research has made to study the effect of design and technological parameters on the surface roughness (Ra), micro hardness (Hv) and material removal (MR) in working zone. A set of experimental tests has been planned using response surface methodology according to Taguchi matrix (3⁶) with three levels and six factors

La stylistique, héritière de la rhétorique, est ‘la science du style’. La stylistique

qui a commencé, dès son apparition, par être divisée en stylistique de l’expression et

stylistique génétique s’est vu connaître d’autres classements en stylistique idéaliste,

structuraliste, fonctionnaliste ; générativiste….etc.

Cette évolution continuelle reflète la richesse de cette discipline. La diversité des

courants et écoles dans ce domaine se traduit sur le champ par une variété de méthodes

d’analyse stylistique.

L’enjeu principal dans la plupart de ces méthodes d’analyse est la manière selon la

quelle la relation entre langue et parole, langu

The performance of a condenser in a domestic refrigerator system without wires and a condenser with a novel design consisted of number of loops as elliptical shape is investigated experimentally in this work. The experiment was conducted with a refrigerator designed to work with HFC134a, under no load and with loads of (1.5,3 and 12 liters of water). In particular, the effects of shape change of the condenser were very important in heat transfer enhancement and reduce of the frictional loss as a result of reducing the pressure drop in the condenser. The results shown that compressor work decreases with elliptical condenser about (8.6% to 11.3%), and then the power consumption decreases also. The performance of household refrigerator with

Abstract:

This Research aims to define role of the system of evaluating the performance for higher leadership in determining the level of institutional work quality in the Ministry of Agriculture, by measuring system efficiency of evaluating the performance for higher leadership and its effect in institutional work quality, the searcher reached through the theoretical framing and involved studies to build default plan define the relation between Research variables formed from system of evaluating leadership performance as independent variable contains six subsidiary dimensions: (Polarization, evaluating the performance of personnel, training, motivation, se

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

Experimental investigations have been carried out to investigate the pH-control problems of industrial electroplating wastewater treatment plants. The accurate and sensitive PID control system could treat most problem and disturbances in the normal operation of the water treatment. However, conventional treatment was replaced by proprietary treatment agent called a QUASIL which was found to be more effective for a wide range of pH.