The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

Internal conversion coefficients (ICC) and electron–positron pair conversion coefficients (PCC) for multipole transition of the core nucleus 88Sr have been calculated theoretically. The calculation is based on the relativistic Dirac–Fock (DF) solutions using the so called ‘‘Frozen Orbital’’ approximation, takes into account the effect of atomic vacancies created in the conversion process, covering a transition energies of 1–5000 keV. A large number of points were used to minimize any errors due to mesh-size effects. The internal conversion coefficients display a smooth monotonic dependence on transition energy, multipolarity and atomic shell. Comparing the values of PCC to ICC, it is interesting to note, that the energy dep

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

Solubility problem of many of effective pharmaceutical molecules are still one of the major obstacle in theformulation of such molecules. Candesartan cilexetil (CC) is angiotensin II receptor antagonist with very low water solubility and this result in low and variable bioavailability. Self- emulsifying drug delivery system (SEDDS) showed promising result in overcoming solubility problem of many drug molecules. CC was prepared as SEDDS by using novel combination of two surfactants (tween 80 and cremophore EL) and tetraglycol as cosurfactant, in addition to the use of triacetin as oil. Different tests were performed in order to confirm the stability of the final product which includes thermodynamic study, determination of self-emulsificat

This paper reports an evaluation of the properties of medium-quality concrete incorporating recycled coarse aggregate (RCA). Concrete specimens were prepared with various percentages of the RCA (25%, 50%, 75%, and 100%). The workability, mechanical properties, and durability in terms of abrasion of cured concrete were examined at different ages. The results reveal insignificant differences between the recycled concrete (RC) and reference concrete in terms of the mechanical and durability-related measurements. Meanwhile, the workability of the RC reduced vastly since the replacement of the RCA reached 75% and 100%. The ultrasound pulse velocity (UPV) results greatly depend on the porosity of concrete and the RC exhibited higher poros

Back ground: During acrylic resin processing, the mold must be separated from the surface of the gypsum to prevent liquid resin from penetrating into the gypsum, and water from the gypsum seeping into the acrylic resin. For many years, tin foil was the most acceptable separating medium, and because it's difficult to apply, a tin-foil substitute is used. In this study, olive oil is used as an alternative to tin foil separating medium for first time, so the aim of the study was to evaluate its effect as a separating medium on some physical properties such as (surface roughness, water sorption and solubility) of acrylic resins denture base comparing it with those processed using tin-foil and tin foil substitute such as (cold mold seal) separat

This study was undertaken to provide more insight on the optimum injection temperature used for the production of PE crates, thereby saving time and money, and improving part quality. The work included processing trails of HDPE crates in an injection
molding machine at five temperatures ranged from 220 to 300°C. Both Rheological and mechanical characterization was conducted in order to understand the effect of injection temperature on the properties of crates. Oven aging was also applied for (4 weeks) to evaluate the long-term thermal stability. The results revealed that producing the crates at a temperature range of (260-280 °C) gives the best rheological and mechanical result. The lowest drop in thermal stability has been observed

The products of the surrealist school since its inception to this day have greatly influenced art in the world, so we find many artists around the world invested in their visual texts the forms generated by surrealism, and here the researcher raises several questions: What are the formal vocabulary that directly or indirectly refers to Self-used by the surrealist painter? Was the surrealist form understood as intended by the movement? In these questions, the research problem is summarized. The importance of it lies in identifying the references to the form of the human self, which are related to the psychological field in the works of the surrealists, especially Salvador Dali. Then the researcher chose his research community from the wor

The digital revolution had greatly affected the methods through which we communicate, starting from the basic concepts of the internet technology and the web content in addition to the important issues that concern the culture of the digital media, the internet governance and the variation in the digital age in general and the graphic and internal design in particular.
This research addresses an important topic that goes along with the scientific development in the field of the digital design, especially in the internal and graphic designs. This study consists of two sections: the first includes the problem of the study and the need for it. Starting from the problem of the research, there is no clear perception of the formal characte

The present study attempts to find out the effect of some fish preservatives in the laboratory, such as alcohol and dilute formalin, on some biological characteristics related to the body measurements of those fish preserved in these materials. The fish used in this study were the local Planiliza abu. The processes of expansion and contraction of the bodies of fish preserved in diluted formalin solution at a concentration of 10% and diluted ethyl alcohol solution at a concentration of 70%. As that the standard length of the specimens of this study, which are separately preserved in formalin 10% and alcohol 70%, in a completely isolated are fluctuating in change. Constant shrinkage in head length in both diluted formalin and alcohol.