The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

Audio-visual detection and recognition system is thought to become the most promising methods for many applications includes surveillance, speech recognition, eavesdropping devices, intelligence operations, etc. In the recent field of human recognition, the majority of the research be- coming performed presently is focused on the reidentification of various body images taken by several cameras or its focuses on recognized audio-only. However, in some cases these traditional methods can- not be useful when used alone such as in indoor surveillance systems, that are installed close to the ceiling and capture images right from above in a downwards direction and in some cases people don't look straight the cameras or it cannot be added in some

Gypseous soils represented one of the most complex salty soils that faced the geotechnical engineers. Structures that built on gypsum soil will undergo unexpected distortions that will eventually contribute to catastrophic failure. The purpose of this article is to understand the durability of gypsum soil against wetting drying cycles after improvement with polyurethane polymer especially investigate the effect of the wetting-drying cycle on collapsibility. The soil was brought from Sawa lake in AL-Muthanna Governorate in Iraq, with gypsum content 65.5%,  A set of Odometer tests were performed to determine the collapsibility potential (CP) for treated and untreated gypsum soil.  The result shows that adding a different per

The oxidation desulphurization assisted by ultrasound waves was applied to the desulphurization of heavy naphtha. Hydrogen peroxide and acetic acid were used as oxidants, ultrasound waves as phase dispersion, and activated carbon as solid adsorbent. When the oxidation desulphurization (ODS) process was followed by a solid adsorption step, the performance of overall Sulphur removal was 89% for heavy naphtha at the normal condition of pressure and temperature. The process of (ODS) converts the compounds of Sulphur to sulfoxides/ sulfones, and these oxidizing compounds can be removed by activated carbon to produce fuel with low Sulphur content. The absence of any components (hydrogen peroxide, acetic acid, ultrasound waves and activated car

Adsorption experiments were carried out using two different low-cost sorbent materials, date seeds and olive seeds. These sorbents used as a single phase (not as mixture) to remove cadmium ions from simulated wastewater by adsorption process. The equilibrium time was found at 2 hr. The experiments include different parameters such sorbent type and weight and contact time. It was found that both of olive seed and date seed have approximately the same adsorption capacity (qm) with 15.644 mg/g and 15.2112 mg/g, respectively. Equilibrium isotherms and kinetic studies have been carried out. Langmuir isotherm model better fits the experimental data compared with the Freundlich isotherm for olive seed, while Freundlich isotherm fits for date se

The high viscosity of heavy oil is a crucial factor that strongly affects its up-stream recovering, down-stream surface transporting and refining processes. Economical methods for recovering the heavy oil and reducing is very important and related to capital and/or operating cost. This research studies the treatment of Iraqi heavy crude oil, which characterize with high viscosity and low API which makes transportation of heavy crude oil a difficult mission, needs for treatment to reduce viscosity for facilitating transportation and processing. Iraqi heavy crude oil was used Sharqi Baghdad, which obtained from Baghdad east oil fields with API 22.2º.Many kinds of additives were used to reduce the viscosity, experiments were performed o

The lead has adverse effects in contamination the aquatic environment, for this reason, a laboratory simulation was conducted using kaolinite collected from the Ga’ara Formation at western Iraq to be considered as a natural sorbent material that can be addressed Pb2+ from the aqueous environments. The Energy-Dispersive X-ray Spectroscopy and atomic absorption spectroscopy clarifying very fine grains and pure phase with a very little quantity of quartz and has a number of active sites for adsorption. The sorption of kaolinite for the Pb2+ has been carefully tested by several designed laboratory experiments. Five lead solutions of different concentrations (25, 50, 75, 100 and 125 ppm) were tested under different values of pH (1.3-9)