The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

In this work, a functional nanocomposite consisting of multi walled carbon nanotubes combined with nanoparticles of silver and Pomegranate peel extract (MWCNTs- SNPs -NPGPE) was successfully synthesized using ultra sonic technique. The nanocomposite has been characterized using Transmission electron microscope (TEM), XRD, Energy dispersive X-ray spectroscopy (EDS) UV-Vis and FTIR. The obtained results reveal that the MWCNTs-SNPs-NPGPE nanocomposite exhibits form of nanotubes with rough surfaces and containing black spots, which are the silver nanoparticles. The dimensions of this tube are 161 nm in length and 60 nm in width with nanoparticles of silver not exceeding 20 nm. The XRD pattern of the prepared MWCNTs-SNPs-NPGPE nanocomposite s

Future wireless systems aim to provide higher transmission data rates, improved spectral efficiency and greater capacity. In this paper a spectral efficient two dimensional (2-D) parallel code division multiple access (CDMA) system is proposed for generating and transmitting (2-D CDMA) symbols through 2-D Inter-Symbol Interference (ISI) channel to increase the transmission speed. The 3D-Hadamard matrix is used to generate the 2-D spreading codes required to spread the two-dimensional data for each user row wise and column wise. The quadrature amplitude modulation (QAM) is used as a data mapping technique due to the increased spectral efficiency offered. The new structure simulated using MATLAB and a comparison of performance for ser

The electrochemical behavior of carbon steel in water sweetening station in Libya has been studied in the range of ( 293–333 ^oC) using weight loss technique. Measurements were carried out over a range of Reynolds number (5000 – 25000).An apparatus was designed for studying the corrosion process in the turbulent regime, which is of industrial significance. It was found that The corrosion rate of carbon steel in water sweetening station is under diffusion control and increases with increasing Reynolds number. On the other hand the variation of corrosion rate with temperature in the range of (293–333 ^oC) was found to follow Arrhenius equation and the activation energy approximately the same except at low Reynolds

Double skin ventilated roof is one of the important passive cooling techniques that aims to reduce solar heat gain through roofs by reducing both the conduction and convection heat transfer from the roof to the ceiling of buildings. On the other hand, radiant barrier system (RBS) is very powerful in blocking the radiation heat transfer between the two skins. In this research,the effect of placing a thin layer of aluminium foil at different locations on the thermal insulation performance of a double skin ventilated roof model is investigated experimentally and the optimum location that transmits less heat flux from the lower skinis specified.The model is made of two parallel inclined galvanized steel plates. Galvanized steel has been used

To damp the low-frequency oscillations which occurred due to the disturbances in the electrical power system, the generators are equipped with Power System Stabilizer (PSS) that provide supplementary feedback stabilizing signals. The low-frequency oscillations in power system are classified as local mode oscillations, intra-area mode oscillation, and interarea mode oscillations. A suitable PSS model was selected considering the low frequencies oscillation in the inter-area mode based on conventional PSS and Fuzzy Logic Controller. Two types of (FIS) Mamdani and suggeno were considered in this paper. The software of the methods was executed using MATLAB R2015a package.

The objective of the investigation was to analyze the structure and administration of the political system in Iraq (post-ISIS). After 2003, the Iraqi political system suffered the fundamental problem of its failure to achieve the political and social inclusion that characterizes democratic systems, to guarantee the establishment of a "state for all", while respecting differences. Political representation has moved from the system of sectarian ethnic components, under the title of consensual democracy, to the representation of leaders and the realization of their interests and the interests of their parties at the expense of the groups that claim to represent them, which complicates the problem. In this sense, the new political syste

The paper deals with a study of peculiarities of gluttonic text structures in the Arabic-Russian language pair at the sociolinguistic, system structural, functional-stylistic and lexico-semantic aspects from the standpoint of view at functional approach to the phenomena of language systems and the gluttonic discourse as a special type of ver bal and social discourse. Profound attention is paid to the consideration of lexical and grammatical means of explication of glutton discourse on the examples of identi cal Arabic and Russian literary texts as well as language situations in Arab countries and Russia, features of which are due to the characteristics of gluttonic discourses that reflect the features of the two different ethnolingual cu

In this paper, a microcontroller-based electronic circuit have been designed and implemented for dental curing system using 8-bit MCS-51 microcontroller. Also a new control card is designed while considering advantages of microcontroller systems the time of curing was controlled automatically by preset values which were input from a push-button switch. An ignition based on PWM technique was used to reduce the high starting current needed for the halogen lamp. This paper and through the test result will show a good performance of the proposed system.