The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

Particulate matter (PM) emitted from diesel engine exhaust have been measured in terms of mass, using
99.98 % pure ethanol blended directly, without additives, with conventional diesel fuel (gas – oil),to
get 10 % , 15 %, 20 % ethanol emulsions . The resulting PM collected has been compared with those
from straight diesel. The engine used is a stationary single cylinder, variable compression ratio Ricardo
E6/US. This engine is fully instrumented and could run as a compression or spark ignition.
Observations showed that particulate matter (PM) emissions decrease with increasing oxygenate
content in the fuel, with some increase of fuel consumption, which is due to the lower heating value of
ethanol. The reduction in

Fourier Transform-Infrared (FT-IR) spectroscopy was used to analyze gasoline engine oil (SAE 5W20) samples that were exposed to seven different oxidation times (0 h, 24 h, 48 h, 72 h, 96 h, 120 h, and 144 h) to determine the best wavenumbers and wavenumber ranges for the discrimination of the oxidation times. The thermal oxidation process generated oil samples with varying total base number (TBN) levels. Each wavenumber (400–3900 cm−1) and wavenumber ranges identified from the literature and this study were statistically analyzed to determine which wavenumbers and wavenumber ranges could discriminate among all oxidation times. Linear regression was used with the best wavenumbers and wavenumber ranges to predict oxidation time.

Free Space Optical (FSO) technology offers highly directional, high bandwidth communication channels. This technology can provide fiber-like data rate over short distances. In order to improve security associated with data transmission in FSO networks, a secure communication method based on chaotic technique is presented. In this paper, we have turned our focus on a specific class of piece wise linear one-dimensional chaotic maps. Simulation results indicate that this approach has the advantage of possessing excellent correlation property. In this paper we examine the security vulnerabilities of single FSO links and propose a solution to this problem by implementing the chaotic signal generator “reconfigurable tent map”. As synchronizat

Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

The external shocks are one of the phenomena that the Iraqi economy is exposed to over a period of time. It is referred to as changes and events that come from outside the economic system and extends to many economic variables. However, foreign direct investment may be severely affected due to the extreme sensitivity to changes and local and international developments. This type of trauma and its characteristics to help manage and cope with external shocks, and in order to avoid the standard problems experienced by some models of simple linear regression, multi-linear regression models were used with variables Scientific and other dummy variables .

        The study foun

This research aims to study the important of the effect of analysis of covariance manner for one of important of design for multifactor experiments, which called split-blocks experiments design (SBED) to deal the problem of extended measurements for a covariate variable or independent variable (X) with data of response variable or dependent variable Y in agricultural experiments that contribute to mislead the result when analyze data of Y only. Although analysis of covariance with discussed in experiments with common deign, but it is not found information that it is discussed with split-Blocks experiments design (SBED) to get rid of the impact a covariance variable. As part application actual field experiment conducted, begun at

The research aimed to achieve many objectives represented in two variables, which are the impacted factors and the aggregate planning alternatives of workforce in Educational Al- yarmouk Hospital , This research started from a problem focused on finding solutions to the demand’s  fluctuation  or the energy limitation while the study importance is emerged from diagnosis the suitable strategy and adopt the suitable alternatives due to their importance in meeting the demand for the health service submitted by the hospital .This study  based on choosing assumptions of connection relationship and the impact among the mentioned variables in the(surgery and internal diseases) departments. The research is dependent on ch

Computers have been used for numerous applications involving the automatic or semiautomatic recognition of patterns in image. Advanced manufacturing system requires automated inspection and test method to increase production and yield best quality of product. Methods are available today is machine vision. Machine vision systems are widely used today in the manufacturing industry for inspection and sorting application. The objective of this paper is to apply machine vision technology for measuring geometric dimension of an automotive part. Vision system usually requires reprogramming or parameterization of software when it has to be configured for a part or product. A web camera used to capture an image of an automotive part that has been ch