Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

The research aims to identify the factors that affect the quality of the product by using the Failure Mode and Effect Analysis (FMEA) tool and to suggest measures to reduce the deviations or defects in the production process. I used the case study approach to reach its goals, and the air filter product line was chosen in the air filters factory of Al-Zawraa General Company. The research sample was due to the emergence of many defects of different impact and the continuing demand for the product. I collected data and information from the factory records for two years (2018-2019) and used a scheme Pareto Fishbone Diagram as well as an FMEA tool to analyze data and generate results.

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This paper aims to propose a hybrid approach of two powerful methods, namely the differential transform and finite difference methods, to obtain the solution of the coupled Whitham-Broer-Kaup-Like equations which arises in shallow-water wave theory. The capability of the method to such problems is verified by taking different parameters and initial conditions. The numerical simulations are depicted in 2D and 3D graphs. It is shown that the used approach returns accurate solutions for this type of problems in comparison with the analytic ones.

The normalized difference vegetation index (NDVI) is an effective graphical indicator that can be used to analyze remote sensing measurements using a space platform, in order to investigate the trend of the live green vegetation in the observed target. In this research, the change detection of vegetation in Babylon city was done by tracing the NDVI factor for temporal Landsat satellite images. These images were used and utilized in two different terms: in March 19th in 2015 and March 5th in 2020. The Arc-GIS program ver. 10.7 was adopted to analyze the collected data. The final results indicate a spatial variation in the (NDVI), where it increases from (1666.91 𝑘𝑚2) in 2015 to (1697.01 𝑘𝑚2)) in 2020 between the t

In the present work, the efficiency of Tri-octyl Methyl Ammonium Chloride (TOMAC) ionic liquid was investigated as new and green demulsifier for three types of Iraqi crude oil emulsions (Nafut Khana (NK), Kirkuk and Basrah). The separation efficiency was studied at room temperature and by using microwave heating technique. Several batch experiments were done to specify the suitable conditions for the emulsification and demulsification which were specified as 45 minutes and 3000 rpm for crude oil emulsification while the ionic liquid doses were (500,300,150,50) ppm and the conditions of microwave heating were 1000 watt and 50 second as irradiation time. The results were very encouraging especially for NK and Kirkuk crude oil emulsions whe

The present study include a new developed method of analysis for determination of drug Spironolaction (SP) in some Pharmaceuticals by Spectrofluorometric method. Spironolaction was determined under optimal experimental condition that follows :- The excitation spectrum was (l=351 nm), the emmetion spectrum was (l=518 nm), pH=1, the suitable temperature for reaction 60oC and the optimal time less than (3) minute. The analysis and rang statistical data was:-Linear dynamic rang (1-10) ?g.ml-1, the detection limit (D.L = 0.023 ?g.ml-1), Molar absorptivity (? = 29875 liter mole-1 cm-1), Relative standard deviation (%RSD = 0.78), (%Erel = 3.3) and recovery (Rec = 96.6) percentage. Determination of Spironolactone was accomplished by two methods

Biogas is one of the most important sources of renewable energy and is considered as an environment friendly energy source. The major goal of this research is to see if rice husk (Rh) waste and pomegranate peels (PP) waste are suitable for anaerobic digestion and what effect NaOH pre-treatment has on biogas generation. Rice husk and pomegranate peels were tested in anaerobic digestion under patch anaerobic conditions as separate wastes as well as blended together in equal proportions. The cumulative biogas output for the blank test (no pretreatment) was 1923 and 2526 ml, respectively using a single rice husk (Rh) and pomegranate peel (PP) substrates. The 50% rice husk digestion and 50% of pomegranate peels for blank test gave the result 224