The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

This research paper aims at studying the effect of adopting the corporate social responsibility on marketing performance indicators, where the study adopted the descriptive method for theoretical concepts, in addition to the statistical approach by using the SPSS v25 program to analyze the questionnaire and test the hypotheses of the study. The results showed that there is a positive correlation between social responsibility and marketing performance indicators, and the study found that it is better for NAFTAL Company to mix the environmental and social responsibilities in order to improve its marketing performance. Also, the study recommended that Naftal should adopt the four responsibilities equally, correctly and make its work

Abstact:
Nursery is one of educational institution in the process of developing the
social concepts that it includes a quirking the knowledge and experiences that
help the kid to adjust with environment through arrangement words ,
movements and concrete things which are transferred to the kids so as to
realize these concepts .
Social concepts are numbers of words and statements with social nature
which the kids learn through the family or nursery in order to effect their
educational style of independent and helping the others .
The re searcher adopted this theory because of the little studies in the
filed of social concepts in the nursery.
The aims of the study are as following :
1- building tools for

Previous studies on the synthesis and characterization of metal chelates with uracil by elemental analysis, conductivity, IR, UV-Vis, NMR spectroscopy, and thermal analysis were covered in this review article. Reviewing these studies, we found that uracil can be coordinated through the electron pair on the N1, N3, O2, or O4 atoms. If the uracil was a mono-dentate ligand, it will be coordinated by one of the following atoms: N1, N3 or O2. But if the uracil was bi-dentate ligand, it will be coordinated by atoms N1 and O2, N3 and O2 or N3 and O4. However, when uracil forms complexes in the form of polymers, coordination occurs through the following atoms: N1 and N3 or N1 and O4.

     The earth's surface comprises different kinds of land cover, water resources, and soil, which create environmental factors for varied animals, plants, and humans. Knowing the significant effects of land cover is crucial for long-term development, climate change modeling, and preserving ecosystems. In this research, the Google Earth Engine platform and freely available Landsat imagery were used to investigate the impact of the expansion and degradation in urbanized areas, watersheds, and vegetative cover on the land surface temperature in Baghdad from 2004 to 2021. Land cover indices such as the Normalized Difference Vegetation Index, Normalized Difference Water Index, and Normalized Difference Built-up Index (NDVI, NDWI, an

The aim of the research was to identify  On the effect of the learning-by-play strategy on learning some handball skills among second-stage female students,Comparing the results of students' performance before and after implementing the learning by playing strategy,Providing development proposals for teaching handball skills in light of the research results.,I dependresearcherCurriculumexperimentalIn research procedures as an appropriate approach to achieving research objectives,For two groups, one experimental and the other control,Community of female studentsSecondFor the academic year 2024-2025, consisting of (4Female people (numbering)151) StudentChosen.Research sample30 female students from Section (B) were selected and (4) fe

Effluent from incompetent wastewater treatment plants (WWTPs) contains a great variety of pollutants so support water treatments are essential. The present work studies the removal of phosphate species from aqueous solutions by adsorption on to spherical Calcined Sand -Clay mixture (CSCM) used a natural, local and low-cost adsorbent. Batch experiments were performed to estimate removal efficiency of phosphate. The adsorption experiments were carried out as function of pH, dose of adsorbent, initial concentration, temperature and time of adsorption. The efficient removal was accomplished for pH between 10 and 12. The experimental results also showed that the removal of phosphate by (CSCM) was rapid (the % removal 98.9%, 92%, 90%, 89% in 6

Lattakia city faces many problems related to the mismanagement of solid waste, as the disposal process is limited to the random Al-Bassa landfill without treatment. Therefore, solid waste management poses a special challenge to decision-makers by choosing the appropriate tool that supports strategic decisions in choosing municipal solid waste treatment methods and evaluating their management systems. As the human is primarily responsible for the formation of waste, this study aims to measure the degree of environmental awareness in the Lattakia Governorate from the point of view of the research sample members and to discuss the effect of the studied variables (place of residence, educational level, gender, age, and professional status) o

 Abstract

In this paper, fatigue damage accumulation were studied using many methods i.e.Corton-Dalon (CD),Corton-Dalon-Marsh(CDM), new non-linear model and experimental method. The prediction of fatigue lifetimes based on the two classical methods, Corton-Dalon (CD)andCorton-Dalon-Marsh (CDM), are uneconomic and non-conservative respectively. However satisfactory predictions were obtained by applying the proposed non-linear model (present model) for medium carbon steel compared with experimental work. Many shortcomings of the two classical methods are related to their inability to take into account the surface treatment effect as shot peening. It is clear that the new model shows that a much better and cons