تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم في تقييم الاداء من قبل الاجهزة العليا للرقابة لزيادة جــودة وفاعليــة الخــدمات الــتي يقــدمونها كمــا انهــا جــزء مهــم فــي مجــال التنظيم الذاتي للجهاز الرقابي فمن خلال جمع البيانات وتحليلها، يتم تحديد أولويات إجراءات التحسين واتخاذ القرارات بشأنها لقياس الفجوة بين الأداء الحالي والأداء المنشود حيث يتم تحديد المستوى المستهدف للأداء على المدى المتوسط والطويل حيث تكون مستويات الأداء هذه قابلة للتحقيق، حيث يتم وضع خطة ذات جداول زمنية ومسؤوليات محددة وبمجرد تنفيذ الخطة وجمع البيانات عنها، يمكن إجراء مقارنات وتحديد نقاط القوة ونقاط الضعف واقتراح المعالجات لها.
In this study, gold nanoparticle samples were prepared by the chemical reduction method (seed-growth) with 4 ratios (10, 12, 15 and 18) ml of seed, and the growth was stationary at 40 ml. The optical and structural properties of these samples were studied. The 18 ml seed sample showed the highest absorbance. The X- ray diffraction (XRD) patterns of these samples showed clear peaks at (38.25o, 44.5o, 64.4o, and 77.95o). The UV-visible showed that the absorbance of all the samples was in the same range as the standard AuNPs. The field emission-scanning electron microscope (FE-SEM) showed the shape of AuNPs as nanorods and the particle size between 30-50 nm. Rhodamine-610 (RhB) was prepared at 10<
... Show MoreMultiple myeloma is hematological disease produces many complications in the bone, kidney, neural and other complications. The study aims to measure serum biomolecules like fetuin-A and resistin and determined the possibility to use these biomarkers as disease predictor. blood samples were isolated from 58 patients and 24 sex and age-matched control, serum then isolated, and proper ELISA kit then used to a determined level of B2 microglobulin, resistin, and fetuin-A. The result demonstrated significant increase in B2 microglobulin, fetuin-A and resistin in patients compare to control (1.3470.714 vs. 0.9130.253), p = 0.000, (14.00310.352 vs. 9.2594.264), p= 0.005, (1.9673.595 vs. 0.6040.622), p = 0.009, respectively. These di
... Show MoreThis paper presents the non-linear finite element method to study the behavior of four reinforced rectangular concrete MD beams with web circular openings tested under two-point load. The numerical finite elements methods have been used in a much more practical way to achieve approximate solutions for more complex problems. The ABAQUS /CAE is chosen to explore the behavior of MD beams. This paper also studies, the effect of both size and shape of the circular apertures of MD beams. The strengthening technique that used in this paper is externally strengthening using CFRP around the opening in the MD beams. The numerical results were compared to the experimental results in terms of ultimate load failure and displace
... Show Moreيرغب المرء أن يعيش في منزل يعبر عن اصالة تصميمه ذا اهداف جمالية كحاجته الى تحقيق الأهداف العملية. وعليه فمن الأهمية بمكان ان يشارك أصحابه مع المعنيين[1] بشؤون التصميم... وهنا ارتأت الباحثة ان تقوم بدراسة علمية حديثة حول ورق الجدران ثلاثي الابعاد وتوظيفة في غرفة المعيشة, وباسلوب عصري حديث يجمع بين جمالية التصميم والحداثة , إضافة الى تناول الإضاءة لما لها من دور في ابراز معالم وتفاصيل الأثاث
... Show MoreIn this work Laser wireless video communication system using intensity modualtion direct
detection IM/DD over a 1 km range between transmitter and receiver is experimentally investigated and
demonstrated. Beam expander and beam collimeter were implemented to collimete laser beam at the
transmitter and focus this beam at the receiver respectively. The results show that IM/DD communication
sysatem using laser diode is quite attractive for transmitting video signal. In this work signal to noise
ratio (S/N) higher than 20 dB is achieved in this work.
Abstract:
The paper aims to measure an aggregated banking stability index reflecting the degree of stability of the banking system to help policy makers to take the necessary actions to avoid financial crises facing banks and to achieve a banking system with high efficiency in terms of banking risk.
Therefore, the problem of paper is that the Central Bank of Iraq did not seek until 2016 to build a aggregated index for the purpose of identifying the stability of the banking situation in Iraq, but rather on the adoption of scattered indicators, which depend on the mechanism of relative changes in those indicators for the purpose of identifying the situation of b
... Show MoreEmotional blackmail is generally defined as manipulating others' emotions for personal gain. It is a type of manipulation that damages healthy relationships among people and turns them into toxic relations leaving the victim in a state of depression and under stress of losing something s/he holds dear. This study aims to identify the pragmatic techniques of emotional blackmail used by both blackmailers and victims in "No One Would Tell" (2018). To do so, the researchers developed an eclectic model comprising Forward and Frazier's (1997) emotional blackmail, Searle’s speech acts (1979), Brown and Levinson’s politeness strategies (1987), Culpeper’s impoliteness strategies (1996, 2005), and Mayfield's taxonomy of fallacy (2007)
... Show MoreThe effect of 0.662MeV gamma radiation on the optical properties of the CdTe thin films was studied. 300nm thickness of CdTe samples were irradiated with doses (10, 20, 30,60krad) in room temperature. The absorption spectra for all the samples were recorded using UV- Visible spectrometer in order to calculate the energy gap, width of localized states and optical constants(refractive index, extinction coefficient, real and imaginary parts of dielectric constant). The optical energy gap was found to decrease from (1.53 to 1.48 eV), while the width of localized states increased from (1.34 to 1.49 eV) with the increasing of radiation dose. The behavior of energy gap with the irradiation dose makes the material a good candidate for dosimetry
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