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

Background: Epilepsy is a common neurological disorder of incidence rate 1-2%. Genetic, congenital, developmental, tumors, head trauma and central nervous system infections maybe the cause of epilepsy. This study aimed to determine the prevalence of stomatitis, xerostomia and taste disorder among patients taking carbamazepine or sodium valproate and to make salivary analysis for IgA, cystatin c and salivary flow rate. Material and method:This study performed in al- Yarmuk teaching hospital in Baghdad, Samples consist of (70) epileptics half of them treated with carbamazepine and other half treated with sodium valproate, and (18) healthy control group of both genders and with different ages to detect the prevalence of oral manifestations, s

Mobile Ad hoc Networks (MANETs) is a wireless technology that plays an important role in several modern applications which include military, civil, health and real-time applications. Providing Quality of Service (QoS) for this application with network characterized by node mobility, infrastructure-less, limitation resource is a critical issue and takes greater attention. However, transport protocols effected influential on the performance of MANET application. This study provides an analysis and evaluation of the performance for TFRC, UDP and TCP transport protocols in MANET environment. In order to achieve high accuracy results, the three transport protocols are implemented and simulated with four different network topology which are 5, 10

Artificial roughness applied to a Solar Air Heater (SAH) absorber plate is a popular technique for increasing its total thermal efficiency (ηt−th). In this paper, the influence of geometrical parameters of V-down ribs attached below the corrugated absorbing plate of a SAH on the ηt−th was examined. The impacts of key roughness parameters, including relative pitch p/e (6–12), relative height e/D (0.019–0.043), angles of attack α (30–75°), and Re (1000–20,000), were examined under real weather conditions. The SAH ηt−th roughened by V-down ribs was predicted using an in-house developed conjugate heat-transfer numerical model. The maximum SAH ηt−th was shown to be 78.8% as predicted under the steady-state condition

The aim of this paper is to determine the flexural moment capacity of Reactive Powder Concrete (RPC) two-way slabs based on three models proposed by previous studies (Model 1, Model 2, and Model 3). The results obtained from these models were compared with those obtained from experimental work to check the accuracy and the applicability of the adopted theoretical models. The experimental program included the testing of three simply supported RPC two-way slabs (1000x1000x70) mm each. The tested specimens had identical properties except their steel fibres volume ratios (0.5 %, 1 %, and 1.5 %). The comparison with the experimental data showed that (Model 3) is the most suitable one among the three models. Model 1 was found to underestimate the

Epoxy resin has many chemical features and mechanical properties, but it has a small elongation at break, low impact strength and crack propagation resistance, i.e. it exhibits a brittle behavior. In the current study, the influence of adding kaolin with variable particle size on the mechanical properties (flexural modulus E, toughness Gc, fracture toughness Kc, hardness HB, and Wear rate WR) of epoxy resin was evaluated. Composites of epoxy with varying concentrations (0, 10, 20, 30, 40 weights %) of kaolin were prepared by hand-out method. The composites showed improved (E, Gc, Kc, HB, and WR) properties with the addition of filler. Also, similar results were observed with the decrease in particle size. In addition, in this study, mult

This Paper assesses the knowledge management system (KMS) requirements at Al-Ameed University concerning ISO 30401:2022. Specifically, the research aims to ascertain the degree to which international standards have been complied with and gaps that have been identified. A case study was conducted using field observations, interviews, and checklists to assess the institution's compliance with the KMS framework. The level of implementation and documentation of knowledge management processes was assessed using a seven-point scale. The findings reveal that Al-Ameed University has severe gaps in knowledge creation, sharing, and support for knowledge management in terms of strategic leadership. While certain elements like availability of r