This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

Background: This study aimed to evaluate the effect of zirconia different surface treatments (primer, sandblast with 50μmAl2O3, Er,Cr:YSGG laser) on shear bond strength between zirconia surface and resin cement. Material and methods: Sixty presintered Y-TZP zirconia cylinder specimens (IPS e.max ZirCAD, Ivoclar vivadent) will be fabricated and sintered in high temperature furnace of (1500 C for 8 hours) according to manufacturer’s instructions to the selected size and shape of (5mm. in diameter and 6mm in height). All specimens were ground flat using 600.800.1000.1200, aluminum oxide abrasive paper to obtain a standardized surface roughness. Surface roughness values were then recorded in µm using surface roughness tester (profi

The ability of Cr (VI) removal from aqueous solution using date palm fibers (leef) was investigated .The effects of pH, contact time, sorbets concentration and initial  metal ions concentration on the biosorption were investigated.

The residual concentration of Cr (VI) in solution was determined colorimetrically using spectrophotometer at wave length 540 nm .The biosorption was pH-dependent, the optimum pH was 7 and adsorption isotherms obtained fitted well with Langmuir isotherms .The Langmuir equation obtained was Ce/Cs = 79.99 Ce-77.39, the correlation factor was 0.908.These results indicate that date palm fibers (leef) has a potential effect for the uptake of Cr (VI) from industrial waste water.

The aim of the study was to know the factors analysis of scale Bar-On & Parker, post analysis is found fourteen factors for the first degree of the scale. Also we extracted five factors from the second degree.

  The scale consists of (60) items , applied on sample of (200) students (Male &Female ) age (15-18) years randomly chosen from preparatory schools . The scale unveiled satis factors  validity and reliability. An others aims is to low the  emotional  Intelligence level and  know the difference of statistical in sex , age variable and the specialization variable .The result was no difference of statistical in sex and specialization variable , but the difference appear

The Psychologists have noticed, not long ago, that the man’s success and happiness in life do not only depend on his degree and education, which express on his mental intelligence but also they need another kind of intelligence called emotional intelligence. The research aims at identifying the emotional intelligence level of the top and administrative leaderships in the Federal Board of Supreme Audit by evaluating their emotional intelligence when the administrative and audit leaderships face emotional interactions by dealing with administrative and audit stuffs in the Board. The research problem is focused on the following question “Is the emotional intelligence of the top and administrative leaderships in the Fede

In this paper, some commonly used hierarchical cluster techniques have been compared. A comparison was made between the agglomerative hierarchical clustering technique and the k-means technique, which includes the k-mean technique, the variant K-means technique, and the bisecting K-means, although the hierarchical cluster technique is considered to be one of the best clustering methods. It has a limited usage due to the time complexity. The results, which are calculated based on the analysis of the characteristics of the cluster algorithms and the nature of the data, showed that the bisecting K-means technique is the best compared to the rest of the other methods used.

As a result of recent developments in highway research as well as the increased use of vehicles, there has been a significant interest paid to the most current, effective, and precise Intelligent Transportation System (ITS). In the field of computer vision or digital image processing, the identification of specific objects in an image plays a crucial role in the creation of a comprehensive image. There is a challenge associated with Vehicle License Plate Recognition (VLPR) because of the variation in viewpoints, multiple formats, and non-uniform lighting conditions at the time of acquisition of the image, shape, and color, in addition, the difficulties like poor image resolution, blurry image, poor lighting, and low contrast, these

Lorraine Hansberry’s A Raisin in the Sun (1959) appeared at the beginning of renewed political activity on the part of the blacks; it is a pamphlet about the dream of recognition of black people and the confusion of purposes and means to reach such recognition. It embodies ideas that have been uncommon on the Broadway stage in any period. Situations such as a black family moving into an all-white neighborhood were not familiar before this time; they were just beginning to emerge. In depicting this so realistically, Hansberry depends more on her personal experience as an African American embittered by social prejudices and discrimination. 

Due to advancements in computer science and technology, impersonation has become more common. Today, biometrics technology is widely used in various aspects of people's lives. Iris recognition, known for its high accuracy and speed, is a significant and challenging field of study. As a result, iris recognition technology and biometric systems are utilized for security in numerous applications, including human-computer interaction and surveillance systems. It is crucial to develop advanced models to combat impersonation crimes. This study proposes sophisticated artificial intelligence models with high accuracy and speed to eliminate these crimes. The models use linear discriminant analysis (LDA) for feature extraction and mutual info