Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

The study aims to build a model that enhances trust-building for public and private banks to compare and determine the significant differences between public and private banks, by testing the impact of governance mechanisms (transparency, accountability, justice, independence, and social responsibility) (Agere, 2000) on trust-building strategies (trust and trust building, people management, work relations, training and development, leadership practices, and communications) (Ngalo, 2011; Stone et al., 2005), to indicate the level of employees’ awareness of the theoretical contents of the two variables and their importance to banking work, with the aim of improving performance. The main question is the role of governance mechanisms

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

Cervical ectropion is considered to be a physiologic condition caused by columnar epithelium migration from the cervical canal into the vaginal portion of the cervix and usually there is no treatement for clinically asymptomatic cervical ectropion . Treatment can be achieved by thermal cauterization (Electrocautery), Cryosurgery or laser vaporization. Aim of the study: To study the effectiveness of CO2 laser (10600nm) in treatment of symptomatic cervical ectropion . Setting: The study was carried out at Laser Medicine Research Clinic at the Institute of Laser for Postgraduate Studies, University of Baghdad between the first of August 2013 to the end of October 2013. Patients and Methods: Ten female Patients with age range between 25-48 y

Low back pain a major causes of morbidity throughout the world and it is a most debilitating condition ,and can lead to decreased physical function ,compromised quality of life, and psychological distress. Obesity is nowadays a pandemic condition. Obese subjects are commonly characterized by musculoskeletal disorders and particularly by non-specific LBP. However, the relationship between obesity and LBP remain to date unsupported by objective measurements of mechanical behavior of spine and it is morphology in obese subjects.                                     Key words: obesity, low back pain,  

Solar tracking systems used are to increase the efficiency of the solar cells have attracted the attention of researchers recently due to the fact that the attention has been directed to the renewable energy sources. Solar tracking systems are of two types, Maximum Power Point Tracking (MPPT) and sun path tracking. Both types are studied briefly in this paper and a simple low cost sun path tracking system is designed using simple commercially available component. Measurements have been made for comparison between fixed and tracking system. The results have shown that the trackin

Low back pain a major causes of morbidity throughout the world and it is a most debilitating condition ,and can lead to decreased physical function ,compromised quality of life, and psychological distress.

Obesity is nowadays a pandemic condition. Obese subjects are commonly characterized by musculoskeletal disorders and particularly by non-specific LBP. However, the relationship between obesity and LBP remain to date unsupported by objective measurements of mechanical behavior of spine and it is morphology in obese subjects.                                   &nb

Solar tracking systems used are to increase the efficiency of the solar cells have attracted the attention of
researchers recently due to the fact that the attention has been directed to the renewable energy sources. Solar tracking systems are of two types, Maximum Power Point Tracking (MPPT) and sun path tracking. Both types are studied briefly in this paper and a simple low cost sun path tracking system is designed using simple commercially available component. Measurements have been made for comparison between fixed and tracking system. The results have shown that the tracking system is effective in the sense of relatively high output power increase and low cost.

Bioethanol production from sugar fermentation is one of the most sustainable alternatives to substitute fossil fuel. production of bioethanol from low grade dates which are rich of sugars. An available sugar from a second grade dates (reduction sugar) was 90g/l in this study. Sugar can be served as essential carbon sources for yeast growth in aerobic condition and can also be converted to bioethanol in anaerobic condition. The effect of various parameters on bioethanol production, fermentation time, pH-values, inoculum size and initial sugar concentration were varied in order to determine the optimal of bioethanol production. The highest bioethanol yield was 33g/l which was obtained with sugar concentration 90 g/l, inocu