The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external auditors, therefore, the research aims to reach to find the extent of the impact of the relationship between the internal and external auditor on the company’s business and results, to instill confidence in the financial reports, and to enhance the confidence of the founders, investors, relevant authorities and capital markets in the company, through the quality of the company’s profits. To reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2010 to 2018 and by adopting the SPSS statistical method, to reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2008 to 2018 and by adopting the SPSS statistical method, achieving quality profits, and vice versa.
This paper presents a meta-heuristic swarm based optimization technique for solving robot path planning. The natural activities of actual ants inspire which named Ant Colony Optimization. (ACO) has been proposed in this work to find the shortest and safest path for a mobile robot in different static environments with different complexities. A nonzero size for the mobile robot has been considered in the project by taking a tolerance around the obstacle to account for the actual size of the mobile robot. A new concept was added to standard Ant Colony Optimization (ACO) for further modifications. Simulations results, which carried out using MATLAB 2015(a) environment, prove that the suggested algorithm outperforms the standard version of AC
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To assess the total hip replacement patients’ knowledge of home – care regarding pain management, medication therapy, wound care, mobility limitation and complications may occur in the post hip replacement surgery, and to assess relationship between some variables such as, age level of education, sex & marital status with home- care knowledge. A descriptive study was used to assess the hip-replacement patient home-knowledge, a purposive sampling of (60) hip-replaced –patients were selected from Gazy Alhariri Hospital (central of surgical profession ) and Alwasity Hospital ( plastic surgery) , the questionnaire obtains two parts , part one, which included socio-demographical characteristics of the samp
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This research dealt with desalting of East Baghdad crude oil using pellets of either anionic, PVC, quartz, PE, PP or
nonionic at different temperature ranging from 30 to 80 °C, pH from 6 to 8, time from 2 to 20 minutes, volume percent
washing water from 5 to 25% and fluid velocity from 0.5 to 0.8 m/s under voltage from 2 to 6 kV and / or using additives
such as alkyl benzene sulphonate or sodium stearate. The optimum conditions and materials were reported to remove
most of water from East Baghdad wet crude oil.
Background: Cervical ectopy advanced to erosion is one of the common conditions in gynecological and pathological study. It is considered as a physiologic condition resulting from columnar epithelium migration from the cervical canal into the vaginal portion of the cervix, in which no treatment for asymptomatic cervical ectropion can be given. Treatment can be accomplished via thermal cauterization (Electro cautery), Cryosurgery. CO2 laser therapy is another modality of treatment.
Objective: To study the effectiveness of CO2 laser therapy and evaluate it as a biomedical tool for the treatment of cervical ectropion. The study was done at Laser Medicine Research Clinic at the
... Show MorePolyaniline (PANI) and Ag/PANI nanocomposite thin films have prepared by microwave induced plasma. The Ag powder of average particle size of 50 nm, were used to prepare Ag/PANI nanocomposite thin films. The Ag/PANI nanocomposite thin films prepared by polymerization in plasma and characterized by UV-VIS, FTIR, AFM and SEM to study the effect of silver nanoparticles on the optical properties, morphology and structure of the thin films. The optical properties studies showed that the energy band gap of the Ag/PANI (5%wt silver) decreased from 3.6 to 3.2 eV, where the substrate location varied from 4.4 to 3.4 cm from the axis of the cylindrical plasma chamber. Also the optical energy gap decreased systematically from 3.3 to 3 eV with increas
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The purpose of this interview study was to explore teachers’ perceptions of Response to Intervention (RtI) implementation in their school. Particularly, the study explored teachers’ knowledge of RtI, teachers’ perceptions of RtI their intervention/instruction in school, and teachers’ suggestions of RtI implementation in their school. The study design was a qualitative interview in nature and data were collected from face-to-face interviews with four teachers in one school. The findings revealed that RtI means to identify students’ problems; the positive teachers’ perceptions of their implementation included: (a) students who demonstrate progress through RtI are those who receive private education services, (b) progress monito
... Show MoreIn this study, aluminum nanoparticles (Al NPs) were prepared using explosive strips method in double-distilled deionized water (DDDW), where the effect of five different currents (25, 50, 75, 100 and 125 A) on particle size and distribution was studied. Also, the explosive strips method was used to decorate zinc oxide particles with Al particles, where Al particles were prepared in suspended from zinc oxide with DDDW. Transmission electron microscopy (TEM), UV-visible absorption spectroscopy, and x-ray diffraction are used to characterize the nanoparticles. XRD pattern were examined for three samples of aluminum particles and DDDW prepared with three current values (25, 75 and 125 A) and three samples prepared with the same currents for zin
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)/ Cellulose (CELL) blend solutions were prepared by solution blending followed by preparing of polymer metal complexes with Ag (I), Cu (II), Ni (II) and Co(II). Antibacterial properties were evaluated by dilute method against five pathogenic bacteria (Escherichia coli, Klebsiella pneumonae , Pseudomonas aeruginasa,, Staphylococcus aureus , Staphylococcus Albus ) . Polymer metal complexes showed different activities against the various microbial isolates. The polymer blend metal complexes showed higher activity than the free polymer blends.