The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.
Construction of photographed bullying scale of kindergarteners was the aim of this study. The study conducted to answer the raised question, could the bullying among kindergarteners be measured?. A total of (200) boy and girl were selected from city of Baghdad to be the sample of the study. The scale composed of (27) item with colored pictures. It takes about (15) minuets to answer the whole scale items. SPSS tools were used to process the collected data. The result showed that the bullying among kindergarteners could be measured.
The first successful implementation of Artificial Neural Networks (ANNs) was published a little over a decade ago. It is time to review the progress that has been made in this research area. This paper provides taxonomy for classifying Field Programmable Gate Arrays (FPGAs) implementation of ANNs. Different implementation techniques and design issues are discussed, such as obtaining a suitable activation function and numerical truncation technique trade-off, the improvement of the learning algorithm to reduce the cost of neuron and in result the total cost and the total speed of the complete ANN. Finally, the implementation of a complete very fast circuit for the pattern of English Digit Numbers NN has four layers of 70 nodes (neurons) o
... Show MoreThe present study aimed to investigate the effect of re-operations engineering business in continuous improvement, as the rapid development of service activities generally private and the great diversity in the goals of its operations and programs of the university and the service has led to the increasing importance of re-operations engineering business as well as continuous improvement so began to study the relationship between the re engineering and continuous improvement of university service, and applied study on a sample of professors from the faculties of administration, economics and law. Find and reach to several conclusions, notably that the preparation of the teaching staff training sessions on how to use modern teaching
... Show MoreIn this work, the effect of variation of semi-angle of the conical part on the vibration characteristics of cylindrical-conical coupled structure is investigated. The shell is made of polyester resin reinforced by continuous E-glass fibers. The case is analyzed experimentally and numerically for orthotropic shell structures. The experimental program is conducted by exciting the fabricated structure by an impact hammer and monitoring the response using an attached accelerometer for different semi-angles of the conical part.
Software named SIGVIEW is used to perform the signal processing on the acquired signal in order to measure the natural frequencies and the corresponding mode shapes. The numerical investigation is achieved using ANS
Chronic renal failure (CRF) affects thyroid function in multiple ways, including low circulating thyroid hormone concentration, altered peripheral hormone metabolism, disturbed binding to carrier proteins, possible reduction in tissue thyroid hormone content, and increased iodine store in thyroid glands.The target of study is to find a relationship between chronic renal failure and thyroid function.In addition, we tried to study the effect of CRF on serum creatinine dependent on the level of thyroid hormones (T3 and T4) and thyroid stimulating hormones(TSH). Forty patients with chronic renal failure (20 male, 20 female) were enrolled in this study in addition to forty healthy individual as control gro
... Show MoreDrug overdose and poisoning are common clinical problems and could occur with Diphenhydramine hydrochloride (DFH) (one of anti histaminic drug ). It therefore important to study the adsorption of the DFH on pharmaceutical adsorbents which could serve as possible antidotes for the emergency treatment of DFH overdose or poisoning when they occur. The rate and extent of adsorption of DFH on some pharmaceutical adsorbents, bauxite were investigated spectra photometrically also the effect temperature, pH, presence of sucrose as additive have been studied as well, adsorbent's weight and partical size.The equilibrium adsorption contact times were determined for clay surface. Adsorption isotherms have been analyzed by the freundlich model. The appa
... Show MoreThis research has investigated the effect of the customer knowledge management CKM in sustainable promotion SP. The research conducted a quantitative method on a sample of employees in the Al-Furat State Company for Chemical Industries affiliated / the Ministry of Industry and Minerals in Iraq. The research’s problem presented a set of questions, one of the most important was (is there a relation and impact between the dimensions of customer knowledge management and sustainable promotion). The aim of the research is to identify the extent to which customer knowledge management activities are applied in understudy organization. This research adopted the questionnaire as a main instrument to collect information from (140) participants in
... Show MoreSilymarin is derived from the milk thistle plant, and possesses numerous pharmacological actions, including hepatoprotective, anti-inflammatory, antioxidant, and anticancer properties. The aim of the study was to the determination of influence different concentrations of Silymarin on the rumen performance in 30 local lambs (divided into three groups of 10 lambs each). In the first and second groups, 420 and 210 mg kg-1 of silymarin were administered for 8 weeks, and the third group was the control, which received normal saline solution. The parameters evaluated included the level of volatile fatty acids (VFAs), ammonia and pH in the rumen. Furthermore, the in vitro digestibility of ash, protein, fat and dry matter was investigated.
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