The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

The study aimed at identifying the strategic gaps in the actual reality of the management of public organizations investigated to determine the strategy used based on the study model. The study relied on the variable of the general organization strategy in its dimensions (the general organization strategy, the organization's political strategy and the defense strategy of the organization) The sample of the study was (General Directorate of Traffic, Civil Status Directorate and Civil Defense Directorate), formations affiliated to the Ministry of the Interior, for the importance of the activity carried out by these public organizations by providing them In order to translate the answers into a quantitative expression in the analysi

The research discussed the possibility of adsorption of Brilliant Blue Dye (BBD) from wastewater using 13X zeolite adsorbent, which is considered a byproduct of the production process of potassium carbonate from Iraqi potash raw materials. The 13X zeolite adsorbent was prepared and characterized by X-ray diffraction that showed a clear match with the standard 13X zeolite. The crystallinity rate was 82.15% and the crystal zeolite size was 5.29 nm. The surface area and pore volume of the obtained 13X zeolite were estimated. The prepared 13X zeolite showed the ability to remove BBD contaminant from wastewater at concentrations 5 to 50 ppm and the removal reached 96.60% at the lower pollutant concentration. Adsorption measurements versus tim

Owing to their cost-effectiveness and the natural abundance of magnesium, magnesium-ion batteries (MIBs) were introduced as encouraging alternatives to Lithium-ion batteries. Following the successful synthesis of carbon nano-tube, its B and N doped derivatives which were doped with B and N enjoyed the attention of researchers as novel anode materials (AM) for MIBs. Here, we investigated a BC2N nano-tube (BC2NNT) as an encouraging AM for MIBs. To have a deeper understanding of the electrochemical properties, cycling stability, specific capacity (SC) and the adsorption behavior of this nano-tube, first-principles density functional theory computations were performed. By performing NMR calculations, we identified two types of non-aromatic hexa

Proved the validity of all mixtures or not to accept the bees and then resistant infection worm wax Minor has accepted honey bee colonies all mixtures beeswax with paraffin wax industrial all ratios used made ??of a mixture to DVD waxy full and used naturally in breeding Houdnth In store honey and pollen evendiversified Bravian and natural wax

Alopecia areata is considered as a major health problem, its importance is attributed to its
recent increased incidence in our population. Till now, there is no exact cause for alopecia areata
although researchers thought it's an autoimmune disease.
This clinical study was designed to evaluate the role of trace elements (zinc and copper) in patients
with alopecia areata. Twenty patients were diagnosed as having alopecia areata with an age range
(10-40 years) were involved in this study. Normal subjects of the same age group were also
evaluated as control. The level of serum Zn and Cu were measured by flame atomic absorption
spectrophotometry in both control and patient group. And the ratio of Zn/Cu was also estimated

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

A novel demountable shear connector for precast steel‐concrete composite bridges is presented. The connector uses high‐strength steel bolts, which are fastened to the top flange of the steel beam with the aid of a special locking nut configuration that prevents slip of bolts within their holes. Moreover, the connector promotes accelerated construction and overcomes typical construction tolerances issues of precast structures. Most importantly, the connector allows bridge disassembly, and therefore, can address different bridge deterioration scenarios with minimum disturbance to traffic flow, i.e. (i) precast deck panels can be rapidly uplifted and replaced; (ii) connectors can be rapidly removed and replaced; and (iii) steel beams can b