The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

This research aims to study the methods of reduction of dimensions that overcome the problem curse of dimensionality when traditional methods fail to provide a good estimation of the parameters So this problem must be dealt with directly . Two methods were used to solve the problem of high dimensional data, The first method is the non-classical method Slice inverse regression ( SIR ) method and the proposed weight standard Sir (WSIR) method and principal components (PCA) which is the general method used in reducing dimensions,    (SIR ) and (PCA) is based on the work of linear combinations of a subset of the original explanatory variables, which may suffer from the problem of heterogeneity and the problem of linear

        A newly developed analytical method was conducted for the determination of Ketotifen fumarate (KTF) in pharmaceuticals drugs via quenching of continuous fluorescence of 9(10H)-Acridone (ACD). The method was applied using flow injection system of a new homemade ISNAG fluorimeter with fluorescence measurements at ± 90◦ via 2×4 solar cell. The calibration graph was linear in the range of 1-45 mmol/L, with correlation coefficient r = 0.9762 and the limit of detection 29.785 µg/sample from the stepwise dilution for the minimum concentration in the linear dynamic ranged of the calibration graph. The method was successfully applied to the determination of Ketotifen fumarate in two different pharma

The purpose of this article was to identify and assess the importance of risk factors in the tendering phase of construction projects. The construction project cannot succeed without the identification and categorization of these risk elements. In this article, a questionnaire for likelihood and impact was designed and distributed to a panel of specialists to analyze risk factors. The risk matrix was also used to research, explore, and identify the risks that influence the tendering phase of construction projects. The probability and impact values assigned to risk are used to calculate the risk's score. A risk matrix is created by combining probability and impact criteria. To determine the main risk elements for the tender phase of

Antibiotics present the greatest threat to soil and aquatic ecosystems among the different therapeutic groups of medicines (which include prescription drugs and treatments for cancer). The strongest drugs, antibiotics, have been utilized to stop the growth of microorganisms or eradicate them. Using high-performance liquid chromatography technology with fluorescence detection, the amounts of levofloxacin and tetracycline in the wastewater from three hospitals (Medical City, Al-Kindi, and Al-Yarmouk) were determined. Levofloxacin and tetracycline were chosen in this study because they are the most important water pollutants. These antibiotic residues were separated and measured using a gradient elution technique on a reverse-phase C18

Castellated columns are structural members that are created by breaking a rolled column along the center-line by flame after that rejoining the equivalent halves by welding such that for better structural strength against axial loading, the total column depth is increased by around 50 percent. The implementation of these institutional members will also contribute to significant economies of material value. The main objectives of this study are to study the enhancement of the load-carrying capacity of castellated columns with encasement of the columns by Reactive Powder Concrete (RPC) and lacing reinforcement, and serviceability of the confined castellated columns. The Castellated columns with RPC and Lacing Reinforcement improve com

Low-temperature stratification, high-volumetric storage capacity, and less-complicated material processing make phase-changing materials (PCMs) very suitable candidates for solar energy storage applications. However, their poor heat diffusivities and suboptimal containment designs severely limit their decent storage capabilities. In these systems, the arrangement of tubes conveying the heat transport fluid (HTF) plays a crucial role in heat communication between the PCM and HTF during phase transition. This study investigates a helical coil tube-and-shell thermal storage system integrated with a novel central return tube to enhance heat transfer effectiveness. Three-dimensional computational fluid dynamics simulations compare the proposed d

       The co-occurrence of metabolic syndrome with type 2 diabetes mellitus (T2DM) will potentiate the morbidity and mortality that may be associated with each case. Fasting triglycerides-glucose index (TyG index) has been recommended as a useful marker to predict metabolic syndrome. Our study aimed to introduce gender-specific cut-off values of triglycerides- glucose index   for diagnosing metabolic syndrome associated with type 2 diabetes mellitus. The data were collected from Baghdad hospitals between May - December 2019. The number of eligible participants was 424. National cholesterol education program, Adult Treatment Panel III criteria were used to define metabolic syndrome. Measurement of fasting blood glucose, lipid pro