Financial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.

The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods wer

This work presents external morphological study of the leafhopper Empoasca decedens
Paoli, 1932 particularly male genitalia, which were dissected and illustrated.
The genus Empoasca Walsh (Typhlocybinae: Empoascini) contains small, slender, fragile
and generally green leafhoppers. The overall length ranges from 3-3.5 mm. Members of this
genus are charachterized by their uniformly green color, inner and outer apical cells of
forewing not attaining wing apex, second and third apical cells are sessile or triangular or
even short stalked, submarginal vein of hindwing extends around wing apex and turned
beneath costal margin, apical thirds of tibiae and tarsal segments including claws are
prominently green while other

    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

تستهدف هذه الدراسة وبشكل أساس، الكشف عن طبيعة وخصائص البعد السياسي لهندسة/صناعة الخصائص الاجتماعية والسياسية للإنسان والمجتمع، بوصفها العملية المسؤولة عن تصميم هذه الخصائص وصناعتها وتغييرها جزئيا أو كليا، دون أبعادها الأخرى المتعددة والمتنوعة، لا لمجرد الانسياق وراء دوافع الرغبة الذاتية، أو اعتبارات التخصص الدقيق وأحكامه، لأن معهما أيضا، بل وقبلهما أحيانا، دوافع واعتبارات أخرى موضوع

Abstract: The premise of the study is that populism is a process of building political views and critical intellectual orientations among the general public. It is transformed into mass beliefs by mobilizing the society ideologically and continuously in order to reach or control the circle of authority. We distributed the study topics to four sections: In the second, we will discuss the contents of contemporary populism and how other forms of populism evolved historically. The third is to discuss the political discourse of populism among the military regimes and the comparative Islamic parties in the Middle East, especially in terms of the essence and the intellectual foundations. The fourth section seeks to examine the characteristics o

Calculating the Inverse Kinematic (IK) equations is a complex problem due to the nonlinearity of these equations. Choosing the end effector orientation affects the reach of the target location. The Forward Kinematics (FK) of Humanoid Robotic Legs (HRL) is determined by using DenavitHartenberg (DH) method. The HRL has two legs with five Degrees of Freedom (DoF) each. The paper proposes using a Particle Swarm Optimization (PSO) algorithm to optimize the best orientation angle of the end effector of HRL. The selected orientation angle is used to solve the IK equations to reach the target location with minimum error. The performance of the proposed method is measured by six scenarios with different simulated positions of the legs. The proposed

This work is concerned with the design and performance evaluation of a shell and double concentric tubes heat exchanger using Solid Works and ANSY (Computational Fluid Dynamics).

Computational fluid dynamics technique which is a computer-based analysis is used to simulate the heat exchanger involving fluid flow, heat transfer. CFD resolve the entire heat exchanger in discrete elements to find: (1) the temperature gradients, (2) pressure distribution, and (3) velocity vectors.  The RNG k-ε model of turbulence is used to determining the accurate results from CFD.

The heat exchanger design for this work consisted of a shell and eight double concentric tubes. The number of inlets are three and that of o

Search marked (the reflection of diode technology light emitting (LED) on the modular design of external lighting) is an analytical study of the units, external lighting for gardens and adopted in its work on the diode technology emitting light to reach the magnitude of the effect and the change happening where according to this technique was the problem of the research in which is (what emotion the formal and functional units of external lighting according diode technology light emitting) and identified in the first part of it, including the goals came Search of b (statement reversal winning technical transformation of lighting from incandescent bulbs to light emitting diode technology (LED) on each of shape design and the nature of the

 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