The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

The study aimed to investigate the effect of using the intructional computer individually or through the cooperative groups on the achievement of the ninth grade students in mathematics compared to the traditional method. The experimental method adapted three groups out of three schools were chosen, two groups of the students where applied the computer method. The comtrol group used the simple random method, and it used the diagnostic test as tool for the study.The result showed that there is a statistically significant difference between the mean scores of the experimental groups and the control group on the post-test for the two experimental groups.

The power of advertising is immense. Producers of commercial goods and services routinely pour vast sums into promoting their wares through the advertising media, knowing  that a successful campaign can win them vital market share , and that failure to advertise effectively can have devastating results . The function of advertising is promotional ; to draw our  attention. In order  to achieve this function it must reach its target  audience , then capture that audience with a message that is both attractive and memorable.

         From a linguistic point of view, the language of advertising must be informative, instructive , distinctive and persuasive . It must employ&nb

Regulations of changes in Sharia policy

Variables include jurisprudential rulings that may be subject to change, alteration and interpretation, depending on the mujtahid’s view of the ruling, or changing it and switching to another view, and the variables are the crucial issues that befell the nation of Islam. It was not neglected by Islamic legislation, but rather the setting of controls that took into account in every incident the norms, interests and purposes.

The current research aims at: - Identifying the role played by the leadership in empowerment and organizational learning abilities and their reflection on the knowledge capital, and the extent to which these concepts can be applied effectively at Wasit University. The problem of research .... In a series of questions: The most important is that the dimensions leadership empowerment and distance learning organizational capacity correlation relationship and impact and significant statistical significance with the capital knowledge.

     To understand the nature of the relationship and the impact between the variables, leadership was adopted by empowerment as the fir

Transport layer is responsible for delivering data to the appropriate application process on the host computers. The two most popular transport layer protocols are Transmission Control Protocol (TCP) and User Datagram Protocol (UDP). TCP is considered one of the most important protocols in the Internet. UDP is a minimal message-oriented Transport Layer protocol. In this paper we have compared the performance of TCP and UDP on the wired network. Network Simulator (NS2) has been used for performance Comparison since it is preferred by the networking research community. Constant bit rate (CBR) traffic used for both TCP and UDP protocols.

Cooperation spectrum sensing in cognitive radio networks has an analogy to a distributed decision in wireless sensor networks, where each sensor make local decision and those decision result are reported to a fusion center to give the final decision according to some fusion rules. In this paper the performance of cooperative spectrum sensing examines using new optimization strategy to find optimal weight and threshold curves that enables each secondary user senses the spectrum environment independently according to a floating threshold with respect to his local environment. Our proposed approach depends on proving the convexity of the famous optimization problem in cooperative spectrum sensing that stated maximizing the probability of detec

Experimental and theoretical investigations are presented on flocculation process in pulsator clarifier. Experimental system was designed to study the factors that affecting the performance of pulsator clarifier. These factors were water level in vacuum chamber which range from 60 to 150 cm , rising time of water in vacuum chamber which having times of 20,30 & 40 seconds , and sludge blanket height which having heights of 20,30 & 40 cm .The turbidity and pH of raw water used were 200 NTU and 8.13 respectively. According to the jar test, the alum dose required for this turbidity was 20 mg/l .The performance parameters of pulsator clarifier such as , turbidity ,total solid TS , shear rate , volume concentration of sludge blanket an