The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
One of the most common metabolic illnesses in the world is diabetes mellitus. This metabolic disease is responsible for a large percentage of the burden of kidney damage and dysfunction. The goal of this study was to look into the renal function of diabetic patients using metformin monotherapy who came to Mosul's Al-Wafaa diabetes care and research facility. During the period 1 January 2021 to 30 April 2021, 47 patients with T2DM (age 50.48 7.74 years) were enrolled in this case-control study. These patients' results were compared to a control group of 47 seemingly healthy people (age 45.89 9.06 years). All participants' demographic and medical histories were acquired through the delivery of a questionnaire. Blood samples were collected
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Due to the huge variety of 5G services, Network slicing is promising mechanism for dividing the physical network resources in to multiple logical network slices according to the requirements of each user. Highly accurate and fast traffic classification algorithm is required to ensure better Quality of Service (QoS) and effective network slicing. Fine-grained resource allocation can be realized by Software Defined Networking (SDN) with centralized controlling of network resources. However, the relevant research activities have concentrated on the deep learning systems which consume enormous computation and storage requirements of SDN controller that results in limitations of speed and accuracy of traffic classification mechanism. To fill thi
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Abstract. This study presents experimental and numerical investigation on the effectiveness of electrode geometry on flushing and debris removal in Electrical Discharge Drilling (EDD) process. A new electrode geometry, namely side-cut electrode, was designed and manufactured based on circular electrode geometry. Several drilling operations were performed on stainless steel 304 using rotary tubular electrodes with circular and side-cut geometries. Drilling performance was characterized by Material Removal Rate (MRR), Electrode Wear Rate (EWR), and Tool Wear Ratio (TWR). Dimensional features and surface quality of drilled holes were evaluated based on Overcut (OC), Hole Depth (HD), and Surface Roughness (SR). Three-dimensional
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A linear and nonlinear theoretical and experimental aeroelastic investigation of a wing-flap-tab typical section model undergoing two-dimensional incompressible airflow is described. The linear flutter velocity (LFV) and frequency are predicted using linear analysis. Then a freeplay structural nonlinearity is considered in the tab. The structural equations of motion have been coupled with Theodorsen aerodynamic theory to produce the theoretical aeroelastic model which is analyzed by a state space method to predict the LFV and flutter frequency. Linear piecewise function has been used to introduce the tab spring stiffness in the freeplay state. The ground vibration test is used to measure the model structural dynamic characteristics. Then th
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Global technological advancements drive daily energy consumption, generating additional carbon-induced climate challenges. Modifying process parameters, optimizing design, and employing high-performance working fluids are among the techniques offered by researchers for improving the thermal efficiency of heating and cooling systems. This study investigates the heat transfer enhancement of hybrid “Al2O3-Cu/water” nanofluids flowing in a two-dimensional channel with semicircle ribs. The novelty of this research is in employing semicircle ribs combined with hybrid nanofluids in turbulent flow regimes. A computer modeling approach using a finite volume approach with k-ω shear stress transport turbulence model was used in these simu
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Background: Oral carcinogenesis is a molecular and histological multistage process featuring genetic and phenotypic markers for each stage, which involves enhanced function of several oncogenes and/or the deactivation of tumor suppressor genes, resulting in the loss of cell cycle checkpoints. The progression towards malignancy includes sequential histopathological alterations ranging from hyperplasia through dysplasia to carcinoma in situ and invasive carcinoma. The p16 gene produces p16 protein, which in turn inhibits phosphorylation of retinoblastoma, p16 play a significant role in early carcinogenesis. Human papillomavirus is a well established heterogeneous virus and plays an important role in oral cancers. The aims of the study were to
... Show MoreThe instant global trend towards developing tight reservoir is great; however, development can be very challenging due to stress and geomechanical properties effect in horizontal well placement and hydraulic fracturing design. Many parameters are known to be important to determine the suitable layer for locating horizontal well such as petrophysical and geomechanical properties. In the present study, permeability sensitivity to stress is also considered in the best layer selection for well placement. The permeability sensitivity to the stress of the layers was investigated using measurements of 27 core sample at different confining stress values. 1-D mechanical earth model (MEM) was built and converted to a 3-D full-field geomechanical mode
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