The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

    A faunistic review of the genus Chaitophorus Koch, 1854, including four species in Iraq is given; the distribution data of each species and their hosts have been recorded. In this investigation the poplar leaf aphid Ch. populialbae (Boyer de Fonscolombe, 1841) is recorded here for the first time in Iraq on popular trees Populus euphratica Oliv. during the period from November 2016 to April 2017 in Baghdad province.

    A brief description for apterous viviparous female of this species is given; and a  key to the species of the genus Chaitophorus is constricted.

"1998 onwards, a span reporting 1000s of studies depicts the ever-increasing Schiff bases and their complexes applicability; this study genetically tests the research of the last 20 years. The variety of these molecules structural has made them obtainable for a so broad ambit for implementations of biological. They are eminent and because of this unique feature they find their position in the quantitative and qualitative calculation of metals in the aqueous medium. It demonstrated to be prominent catalysts and showed an enjoyable effect of fluorescence. Definitively, Schiff base fissures gotten situation of a unique during bio-experiments and in vitro to develop drugs with a large number of biological structures containing parasites

This paper explores a fuzzy-logic based speed controller of an interior permanent magnet synchronous motor (IPMSM) drive based on vector control. PI controllers were mostly used in a speed control loop based field oriented control of an IPMSM. The fundamentals of fuzzy logic algorithms as related to drive control applications are illustrated. A complete comparison between two tuning algorithms of the classical PI controller and the fuzzy PI controller is explained. A simplified fuzzy logic controller (FLC) for the IPMSM drive has been found to maintain high performance standards with a much simpler and less computation implementation. The Matlab simulink results have been given for different mechanical operating conditions. The simulated

Aeroelastic flutter in aircraft mechanisms is unavoidable, essentially in the wing and control surface. In this work a three degree-of-freedom aeroelastic wing section with trailing edge flap is modeled numerically and theoretically. FLUENT code based on the steady finite volume is used for the prediction of the steady aerodynamic characteristics (lift, drag, pitching moment, velocity, and pressure distribution) as well as the Duhamel formulation is used to model the aerodynamic loads theoretically. The system response (pitch, flap pitch and plunge) was determined by integration the governing equations using MATLAB with a standard Runge–Kutta algorithm in conjunction with Henon’s method. The results are compared with

The steel industry sector is witnessing an obvious growth in most worldwide nations and gulf countries. We wish that Iraq would be one of these superiors that go on along field to develop the construction industry in Iraq. Hence we need to notify that the government attention should be equivalent to the importance of steel industry and other industries would depend on this one, it should be presented the full support to the general sector, which is represented by ministry of industry and its institutions throughout the suitable legislation and facilities for the private companies are already into that, and they might record progress in this field. this study aims to use scrap steel as raw materials in manufacturing iron steel such war remai

This research is concerned with a new type of ferrocement characterized by its lower density and enhanced thermal insulation. Lightweight ferrocement plates have many advantages, low weight, low cost, thermal insulation, environmental conservation. This work contain two group experimental : first different of layer ferrocement, second different of ratio aggregate to cement. The experiments were made to determined the optimum proportion of cement and lightweight aggregate (recycle thermestone ). A low W/C ratio of 0.4 was used with super plasticizer conforming to ASTM 494 Type G. The compressive strength of the mortar mixes is 20-25 MPa. The work also involved the determination of thermal properties .Thermal conductivity value of thi