The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts

Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o

The scholastic view of public religion differed, and this difference was on two extremes. All economic schools agreed that public debt is a monetary liquidity that was unjustly deducted from the income and output cycle as a result of the imbalance in the economic balance and the departure from the conditions of balance between aggregate demand and aggregate supply. Debt is a waste of financial resources allocated to productive accumulation. Except for the Keynesian school, which considers public debt to be an addition to aggregate demand after the decline in the role of the private sector in investment as a result of pessimistic expectations that warn of signs of economic contraction. Public debt is linked to the ex

In this research a proposed technique is used to enhance the frame difference technique performance for extracting moving objects in video file. One of the most effective factors in performance dropping is noise existence, which may cause incorrect moving objects identification. Therefore it was necessary to find a way to diminish this noise effect. Traditional Average and Median spatial filters can be used to handle such situations. But here in this work the focus is on utilizing spectral domain through using Fourier and Wavelet transformations in order to decrease this noise effect. Experiments and statistical features (Entropy, Standard deviation) proved that these transformations can stand to overcome such problems in an elegant way.

The aim of this study to conduct the effects of fimbrial and lipopolysacchride (LPS) immunization is on the pathohistological changes in rabbits, Fifteen rabbits of both sexes (Weight 1500-2000 gm) divided into three groups (5 animals of each group). The first group was immunized by 1ml (200µg /animal) of fimbrial subcutaneously the second group gave 1 ml ( 200 µg /animal) LPS while the third group was left as negative control group that injected 1 ml phosphate buffer control subcutaneously. First and second groups recived the same dose after two weeks give as booster dose. All animals challenged after 5 weeks of immunization by5X107CFU/ml Proteus vulgaris intra peritoneally .After 7 days from challenge all the animals, sacrificed for hi

research aim :
- The research aimed to investigate the effect of two treatment
methods in the gaining of fourth grade students in geography
object.
- Research hypothesis
 there are no statistically significant differences at the level of ( 0.05 )
in the average level of achievement in geography between the first
experimental group ( strengthening lessons ) and the second group
( re- teaching )
 no individual differences statically significant at the level of ( 0.05 )
in the average level achievement in geography object of the second
experimental group ( re- teaching ) and the first experimental group
( strengthening lesson )
 the research sample : the researcher selected randomly Baghdad

Thin films of the blended solution of (NiPc/C60) on glass substrates were prepared by spin-coated method for three different ratios (100/1, 100/10 and 100/100). The effects of annealing temperature and C60 concentration on the optical properties of the samples were studied using the UV-Vis absorption spectroscopy and FTIR spectra. The optical absorption spectrum consists of two main bands, Q and B band, with maxima at about (602-632) nm and (700-730) nm for Q1 and Q2 respectively, and (340-375) nm for B band. The optical energy gap were determined from optical absorption spectra, The variation of optical energy gap with annealing temperature was nonsystematic and this may be due to the improvement in crystal structure for thin films. Whi

   Integration of laminar bubbling flow with heat transfer equations in a novel internal jacket airlift bioreactor using microbubbles technology was examined in the present study. The investigation was accomplished via Multiphysics modelling to calculate the gas holdup, velocity of liquid recirculation, mixing time and volume dead zone for hydrodynamic aspect. The temperature and internal energy were determined for heat transfer aspect.

   The results showed that the concentration of microbubbles in the unsparged area is greater than the chance of large bubbles with no dead zones being observed in the proposed design.  In addition the pressure, due to the recirculation velocity of liquid around the draft