The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.         &

The main objective of this paper is to designed algorithms and implemented in the construction of the main program designated for the determination the tenser product of representation for the special linear group.

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

The skill high-jump scoring is based on mechanical and physical abilities. The most important of all is the strength used by the player from the moment of preparation to the moment of scoring, which led the researchers to study the characteristics of the series of power chain functions of this skill according to (Biosyn System) The players of the national team's back line have a handball to find out the relationship between the properties of the power chain curve and the accuracy of the high jump to the upper and lower target angles. The aim of the research was to identify the values of the Force Series variables for the skill of the high-jump curve of the handball as well as the relationship between the properties of the power chain functi

An improved Metal Solar Wall (MSW) with integrated thermal energy storage is presented in this research. The proposed MSW makes use of two, combined, enhanced heat transfer methods. One of the methods is characterized by filling the tested ducts with a commercially available copper Wired Inserts (WI), while the other one uses dimpled or sinusoidal shaped duct walls instead of plane walls. Ducts having square or semi-circular cross sectional areas are tested in this work.
A developed numerical model for simulating the transported thermal energy in MSW is solved by finite difference method. The model is described by system of three governing energy equations. An experimental test rig has been built and six new duct configurations have b

In this paper, experimental study has been done for temperature distribution in space conditioned with Ventilation Hollow Core Slab (TermoDeck) system. The experiments were carried out on a model room with dimensions of (1m 1.2m 1m) that was built according to a suitable scale factor of (1/4). The temperature distributions was measured by 59 thermocouples fixed in several locations in the test room. Two cases were considered in this work,  the first one during unoccupied period at night time (without external load) and the other at day period with external load of 800W/m² according to solar heat gain calculations during summer season in Iraq. All results confirm the use of TermoDeck system for ventilation and cooling/heat

The world is currently facing a medical crisis. The epidemic has affected millions of people around the world since its appearance. This situation needs an urgent solution. Most countries have used different solutions to stop the spread of the epidemic. The World Health Organization has imposed some rules that people should adhere. The rules are such, wearing masks, quarantining infected people and social distancing. Social distancing is one of the most important solutions that have given good results to confront the emerging virus. Several systems have been developed that use artificial intelligence and deep learning to track social distancing. In this study, a system based on deep learning has been proposed. The system includes monitor

The current search aims to identify First: To measure the level of authoritarian personality among the students of the sample as a whole. Second: Measurement of differences in the level of authoritarian personality among students in the middle school according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Third: the level of control site level among the students of the sample as a whole. Ra'aa: Measurement of differences in the level of the control site among junior students according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Fifth: Explain the relationship between the authoritarian personality and the locus of control among the students of the research sample.