The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

Sediment accumulated in sewers is a major concern source as it induces numerous operational and environmental problems. For instance, during wet weather flow, the re-suspension of this sediment accompanied by the combined sewer overflow may cause huge pollutant load to the receiving water body. The characteristics of the sewer sediment are important as it shapes its behaviour and determines the extent of the pollution load. In this paper, an investigation of sewer sediment and its characterization is done for a case study in Baghdad city. Sediment depth covers more than 50% of the sewer cross-sectional area; several operational causes are comprised to cause this huge depths of sediment depositions. The testing and analysis of the s

A theoretical and protection study was conducted of the corrosion behavior of carbon steel surface with different concentrations of the derivative (Quinolin-2-one), namely 7-Ethyl-4-methyl-1-[(4-nitro-benzylidene)-amino]-1H-quinolin-2-one (EMNQ2O). Theoretically, Density Functional Theory (DFT) of B3LYP/ 6-311++G/ 2d, 2p level was carried out to calculate the geometrical structure, physical properties and chemical inhibition chemical parameters, with the local reactivity in order to predict both the reactive centers and to know the possible sites of nucleophilic and electrophilic attacks, in vacuum and two solvents (DMSO and H₂O), all at the equilibrium geometry. Experimentally, the inhibition efficiencies (%IE) in (3.5% NaCl)

The textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi

In this study, the effects of different loading doses of cerium in the prepared NaY zeolite from Iraqi kaolin were investigated. Al-Duara  refinery atmospheric residue fluid catalytic cracking was selected as palpation reaction for testing the catalytic activity of cerium loading NaY zeolite.  The insertion of cerium in NaY zeolites has been synthesized by simple ion exchange methods. Three samples of modified zeolite Y have been obtained by replacing the sodium ions in the original sample with cerium and the weight percent added are 0.35, 0.64, and 1.06 respectively. The effects of cerium loading to zeolite Y in different weight percent on the cracking catalysts were studied by employing a laboratory fluidized

The research aims to know the traits or characteristics of woman in terms of her external
appearance, motives for her behavior, feelings, mood and ability.
It, moreover, seeks woman’s relationship with others as it is presented by the Iraqi
satirical television show “ State of Melon “.
The researcher adopted for that survey approach using the method of content analysis
to study the research sample represented by “ State of Melon “ show which was
exposed through the screen of a group of channels:
“Hona Baghdad Satellite Channel, then Asia Satellite Channel, Dijla Satellite Channel,
and UTV Satellite Channel.”For this, the researcher used Margaret Gallagher’s Model to analyze the image of
woman in

The results show the inability to apply the Taylor rule within inflation and GDP Gaps because the monetary behave is elated from the Iraqi economy.

When applying the Taylor rule to exchange rate with the inflation and the output gap, the results do not match the nominal price announced by the central thing, which proves the lack of commitment by the Central Bank by using the Taylor rule, whether short-run interest rate or exchange rate (Nominal Anchor),  so it did not stay to the Iraqi Central Bank only using the principle of Taylor with the expected inflation rate below the level of output (Macro activity) for the separation of monetary behavior from the real one o

The musical sign was associated with the first appearances of acting that are based on human gestures and expressive and silent movements, and they contributed in accentuating and clarifying these gestures and explain their meanings and indications, and they remained with them until these gestures turned into artistic theatrical shows so that the musical sign would have many functions and constitute the main pillars for this kind of show.
The musical sign is a language not much different than the human language in the semiotic analysis. There has been an increased interest in it and its use in the mime shows by the graduates who realized its necessity and significance in the pantomime show intellectually, artistically and aesthetical

The theater has live foundations that interact with all symbols and signs. It has never been far from these innovations and developments in the manner of dealing with those symbols and how and the extent of their effects on society through the world of technology because the theatrical performance contributes to its structure, a technique that is employed by designers in various technologies such as ( Music, lighting and sound effects engineer, as well as fashion designer, architecture, and modeling designer). The theater today also relied on various interactive techniques represented in the use of body language and a sign in order to communicate the meaning by forming movements, singing and dancing in order for the recipient to interact