The research aims to study the reliability of government institutions, including the audit directors, which are one of the most important oversight formations in the Ministry of Construction, Housing and Public Municipalities, on which the responsibility for comprehensive auditing of all the Ministry's (municipalities) formations falls on the Managing the Audit Program according to the specification (ISO 19011: 2018) to improve the audit performance which requires compliance with the application of the audit management system in accordance with the standard Specification (ISO 19011: 2018), depending on the methodology of the case study, and using of checklists, which were chosen ac

Fine aggregates used for concrete works in Sulaymaniyah city frequently fail to meet the standard requirements for gradation and fineness modulus in cement concrete. This paper aims to critically evaluate gradation, fineness modulus, and clay contents of various natural sands produced and used for concrete work in the region.  Sixteen field sand samples were collected from various sites in Darbandikhan (5 samples), Qalat Dizah (5 samples), Koysinjaq (5 samples), and Piramagroon (1 sample) confirming to ASTM D75. The field samples were parted into test specimens based on ASTM C702. Then, sieve analysis was carried out on the oven-dry test specimens in compliance with ASTM C136. The test results of fine aggregates wer

In this research, the effect of multi-walled carbon nanotubes (MWCNTs) on the alumina/chromia (Al₂O₃/Cr₂O₃) nanocomposites has been investigated. Al₂O₃/Cr₂O₃-MWCNTs nanocomposites with variable contents of Cr₂O₃ and MWCNTs were fabricated using coprecipitation process and followed by spark plasma sintering. XRD analysis revealed a good crystallinity of sintered nanocomposites samples and there was only one phase presence of Al₂O₃-Cr₂O₃ solid solution. Density, Vickers microhardness, fracture toughness and fracture strength have been measured in the sintered samples. The results show tha

Fiscal policy is one of the important economic tools that affect economic development in general and human development in particular through its tools (public revenues, public expenditures, and the general budget).

It was hoped that the effects of fiscal policy during the study period (2004-2007) will positively reflect on human development indicators (health, education, income) by raising these indicators on the ground. After 2003, public revenues in Iraq increased due to increased revenues. However, despite this increase in public budgets, the actual impact on human development and its indicators was not equivalent to this increase in financial revenues. QR The value of the general budget allocations ha

High-resolution imaging of celestial bodies, especially the sun, is essential for understanding dynamic phenomena and surface details. However, the Earth's atmospheric turbulence distorts the incoming light wavefront, which poses a challenge for accurate solar imaging. Solar granulation, the formation of granules and intergranular lanes on the sun's surface, is important for studying solar activity. This paper investigates the impact of atmospheric turbulence-induced wavefront distortions on solar granule imaging and evaluates, both visually and statistically, the effectiveness of Zonal Adaptive Optics (AO) systems in correcting these distortions. Utilizing cellular automata for granulation modelling and Zonal AO correction methods,

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

Objective: impact of the education program for nurses' knowledge toward children under mechanical
ventilation, and to find out the relationships between nurses' knowledge and their general information.
Methodology: Quasi experimental study was carried out at the respiratory care units of Baghdad
Pediatric Teaching Hospitals started from February15th, until September 26th, 2011, A purposive (nonprobability)
sample of (23) nurses working in the respiratory care units, were selected from Children
Welfare and Pediatric Central Teaching Hospitals. The data were gathered through using of the
constructed multiple choice questionnaire using to evaluate the nurses knowledge using checklist, The
questionnaire consists of two p

CD-nanosponges were prepared by crosslinking B-CD with diphenylcarbonate (DPC) using ultrasound assisted technique. 5-FU was incorporated with NS by freeze drying, and the phase solubility study, complexation efficiency (CE) entrapment efficiency were performed. Also, the particle morphology was studied using SEM and AFM. The in-vitro release of 5-FU from the prepared nanosponges was carried out in 0.1N HCl.

5-FU nanosponges particle size was in the nano size. The optimum formula showed a particle size of (405.46±30) nm, with a polydispersity index (PDI) (0.328±0.002) and a negative zeta potential (-18.75±1.8). Also the drug entrapment efficiency varied with the CD: DPC molar ratio from 15.6 % to 30%. The SEM an

عتبر البصمة الكربونية ذات تأثير كبير في تحسين بيئة المدينة والمحافظة عمى استدامتيا ، فزيادتيا تعتبر مؤشر عمى التدىور البيئي بسبب زيادة انبعاثات غازات االحتباس الحراري ، وأىميا غاز COالذي ينتج من احتراق مئات بل باليين األطنان من الوقود األحفوري بإستخدام المنشآت الصناعية ومحطات الطاقة ووسائل النقل المختمفة، حيث ان في كل عام يتم انبعاث ما يقارب من 02 مميار طن من غاز CO ،وكذلك غاز CH الذي ينتج بسبب العديد من النشاطا