This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

In this paper, a polymer-based composite material was prepared by hand Lay-up method consisting of epoxy resin as a base material reinforced by magnesium oxide powder once and silicon dioxide powder again and with different weight ratios (3, 6, 9 and 12) wt %. The three-point bending test was performed in normal conditions and after immersion in sulfuric acid. The results showed that the bending value decreased with the increase of the weighted ratio of the reinforcement material (MgO, SiO2). The Bending of samples reinforced by SiO2 was found to be less than the bending of samples reinforced by particles (MgO). For example, the bending of the SiO2 sample (0.32 mm) at the weighted ratio (3%) and for the MgO (0.18mm) sample at the weight

This study aimed to statement jet stream and its impact in the anti-cyclone affecting the climate of Iraq. Through the use of simple correlation coefficient ( Pearson ) that there is a very strong relationship between high- Siberian and both of the jet stream especially during the winter or over the stations of North . Therefore we, observe the relationship be significant in most of the winter months , spring and autumn . Statistically significant , but are different between station and another station , while the study come to another Anti-ciyclon have a real ,significant and statistically relationship corrclation . But this relationship is less than which found in are much less it with the Siberian high , it depends on the type of stat

The aim of this study to investigate the microbial load and type of preservative for the types of yogurt available in the Iraqi market to ensure the safety of food provided to the consumer and protect through examining the types of yogurt from harmful bacteria as well as to contain ratios acceptable to yeasts and molds is to find out by comparing models curd careless Iraqi standard quality(ISQ) and see how they conform to these specifications have been collecting 12 brands of yoghurt types it was been (Kala, Activia 1, Activia 2, Mazia, Shelan, Aib, Mersin, Morsi, Al-Safi, Zabady, Zakho, Arbil). Bacteriological tests were conducted on samples of yogurt (total bacterial count, coliform count, counting yeasts and molds). The results showed

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

The rapid breakthrough achieved by technological progress in the field of designing and implementing women's fashion has resulted in the emergence of the need for quality control and control to improve the completed visual image of fashion as an aesthetic and functional product and not clothed in its abstract qualities.
The quality in women’s fashion and the importance of showing the design and conveying the design message to the recipient depends on the level of its implementation, starting from the selection of textile fibers and determining their appropriate characteristics for the functional purpose and design prepared by the designer and ending with the final operations of the costume. This calls for spreading awareness and c

Perhaps it is of paramount importance for researchers to present grammatical topics with a uniqueness that distinguishes them from everything else that may overlap with them, and a specificity that distances them from much of what may be thought to be similar to them or similar to them. The subject pronoun is one of these topics that should be considered. Due to the uniqueness of this pronoun among the rest of the family of pronouns, with features and adverbs that deserve research and study, and then analysis and treatment; Because of its scientific value, it goes hand in hand with other pronouns. This topic would not have drawn my attention or received much of it had it not raised some fundamental questions, including, f

This research discusses the logic of the balance of power in the field of International Relations. It focuses on the structural-systemic version of the theory because of its centrality to the realist research program within the field. The paper examines the conventional wisdom, which argues that balances of power, in a self-help system, will form regardless of the state’s motives (or intentions); It emerges as an unintended recurring consequence of the interaction of units in anarchy, which primarily seeks superior, not an equal power. This logic assumes that hegemony does not form (or fail) in a multi-state system, because its threats (actual or perceived) to the system instill fear and provoke counterbalancing behavior by other state

Maher Harbi's drawings have taken an aesthetic and artistic dimension that leads to creating an approach between what is religious and mundane, between religious and mundane, with the techniques of plastic art, and this is what led the researcher to address this topic and stand on the realistic controversy based on the religious and the secular. Accordingly, the researcher divided the subject of the research into four chapters. The first chapter (the methodological framework) dealt with the research problem, which is summarized in the following question: (What is the dialectic of the reality of Maher Harbi’s drawings between the religious and the secular?) Then the importance of the research manifested in shedding light on the deep str