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

Two hundred and ten specimens include urine, blood and ear swab were collected from different hospitals in Baghdad city; 85 (40%) isolates were diagnosed as Proteus spp. with (82%), (11.7%) and (5.8%) represented in urine, blood and ear swab specimens respectively. PCR technique was shown 30 (35.3%) isolates were positive for specific Urease C gene that used in rapid detection of Proteus vulgaris. The ability for chondritinase production was checked invetro and invevo, 24 (80%) isolates of P. vulgaris were showed ablity to chondritinase production and the isolate (p17) has higher enzyme activity value to (175.2U/ml). The Chondroitinase was purified by three short steps only included precipitate with 60% saturated of ammonium sulfate, dia

A single-crystalline semi-polar gallium nitride (11-22) was grown on m-plane (10-10) sapphire substrate by metal organic chemical vapor deposition. Three-step approach was introduced to investigate the grain size evolution for semi-polar (11-22) GaN. Such approach was achieved due to the optimized gallium to ammonia ratio and temperature variations, which led to high quality (11-22) oriented gallium nitride epilayers. The full width at half maximum values along (-1-123) and (1-100) planes for the overgrowth temperature of 1080°C were found to be as low as 0.37° and 0.49°, respectively. This was an indication of the enhanced coalescence and reduction in root mean square roughness as seen by atomic force microscopy. Surface analysi

Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

This article describes how to predict different types of multiple reflections in pre-track seismic data. The characteristics of multiple reflections can be expressed as a combination of the characteristics of primary reflections. Multiple velocities always come in lower magnitude than the primaries, this is the base for separating them during Normal Move Out correction. The muting procedure is applied in Time-Velocity analysis domain. Semblance plot is used to diagnose multiples availability and judgment for muting dimensions. This processing procedure is used to eliminate internal multiples from real 2D seismic data from southern Iraq in two stages. The first is conventional Normal Move Out correction and velocity auto picking and

New Schiff base [3-(3-acetylthioureido)pyrazine-2-carboxylic acid][L] has been prepared through 2 stages, the chloro acetyl chloride has been reacting with the ammonium thiocyanate in the initial phase for producing precursor [A], after that [A] has been reacting with the 3-amino pyrazine-2-carboxilic acid to provide a novel bidentate ligand [L], such ligand [L] has been reacting with certain metal ions in the Mn(II), VO(II), Ni(II), Co(II), Zn(II), Cu(II), Hg(II), and Cd(II) for providing series of new metal complexes regarding general molecular formula [M(L)2XY], in which; VO(II); X=SO4,Y=0, Co(II), Mn(II), Cu(II), Ni(II), Cd(II), Zn(II), and Hg(II); Y=Cl, X=Cl. Also, all the compounds were characterized through spectroscopic techniques [

The present research aimed to test the imagination of children, and may build sample consisted of (400) a baby and child, selected by random way of four Directorates (first Resafe, second Resafe ,first alkarkh , second alkarkh), in order to achieve the objective of research the tow researchers have a test of imagination and extract the virtual and honesty plants distinguish paragraphs and paragraphs and difficulty factor became the test consists of (32), statistical methods were used (Pearson correlation coefficient, coefficient of difficult passages, highlight paragraphs, correlation equation, an equation wrong Standard) the tow researchers have a number of recommendations and proposals.

    In this paper, we introduce the concept of s.p-semisimple module. Let S be a semiradical property, we say that a module M is s.p - semisimple if for every submodule N of M, there exists a direct summand K of M such that K ≤ N and N / K has S. we prove that a module M is s.p - semisimple module if and only if for every submodule A of M, there exists a direct summand B of M such that A = B + C and C has S. Also, we prove that for a module M is s.p - semisimple if and only if for every submodule A of M, there exists an idempotent e ∊ End(M) such that e(M) ≤ A and (1- e)(A) has S. 

Over the past few years, ear biometrics has attracted a lot of attention. It is a trusted biometric for the identification and recognition of humans due to its consistent shape and rich texture variation. The ear presents an attractive solution since it is visible, ear images are easily captured, and the ear structure remains relatively stable over time.  In this paper, a comprehensive review of prior research was conducted to establish the efficacy of utilizing ear features for individual identification through the employment of both manually-crafted features and deep-learning approaches. The objective of this model is to present the accuracy rate of person identification systems based on either manually-crafted features such as D