The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

The study aimed to identify the social support and its relation with death anxiety for
olds who are listed at the Palestinian ministry of social affairs in the Jerusalem governorate,
the researcher uses the descriptive method and she bases her research on two types of
criterion: the social support and the criterion of death anxiety, these two criterion are applied
on a stratified random sample, amounted to (184) of the elderly.
The results show no statistical differences in the level of social support for olds who
are listed at the Palestinian ministry of social affairs according to the variables of sex.
Whereas there are statistical differences in the level of social support for those olds according
to the variab

           Housing finance is one of the main components of housing, and it is relied upon to help families buy, build, add building, and housing improve. Accordingly, different countries all over the world set policies and strategies for the purpose of organizing and developing the financial sector to solve quantitative and qualitative housing problems.

This research aims to identify housing finance policies and strategies in Iraq and Baghdad governorate.

The most prominent sources of housing financing are the Real Estate Bank and the Housing Fund, and accordingly the focus has been on the role of these two institutions in filling

Self is the main factor of personality and the acceptance of others where each of them are connecting and plays an important role in emotional maturation. The researches affirmed that the leading behavior depending on good human relations between the employers and the employees will enhance their goals and the goals of the institution at the same time . This study aims to measure the emotional maturation among the leactures of the university according to sex variable and identify the correlation between emotional maturation and the level of leading behavior among the lecturers of the university. The sample consists of two samples where the lst is to build the measwe consisting of (200)males and famales lecturers and the 2nd which is the

In the current study, two sites were selected from the city of Adhamiya, central Baghdad. The first site is the Adhamiya Corniche, which includes a sample of river water and the second includes domestic sewage in the same area. The total density of benthic invertebrates was 775 ind/m2, which is divided into 15 taxa. Biological indices were found, such as the stability index, the abundance index, the biodiversity index (Shannon’s index), the homogeneity index, and the invader’s guide. The result showed an increase in the density of benthic invertebrates, as well as an increase in the diversity of these organisms.

This work studied the facilitation of the transportation of Sharqi Baghdad heavy crude oil characterized with high viscosity 51.6 cSt at 40 °C, low API 18.8, and high asphaltenes content 7.1 wt.%, by reducing its viscosity from break down asphaltene agglomerates using different types of hydrocarbon and oxygenated polar solvents such as toluene, methanol, mix xylenes, and reformate. The best results are obtained by using methanol because it owns a high efficiency to reduce viscosity of crude oil to 21.1 cSt at 40 °C. Toluene, xylenes and reformate decreased viscosity to 25.3, 27.5 and 28,4 cSt at 40 °C, respectively. Asphaltenes content decreased to 4.2 wt. % by using toluene at 110 °C. And best improvement in API of the heavy crude o

Background: It has been established that several filling techniques can affect apical leakage, which is responsible for 59% of endodontic failures. The primary goal of endodontic therapy is to create a tight seal that aids in repairing the periapical tissues, prevents apical periodontitis, and shields against root canal infection. The study aims to compare the apical sealing ability of epoxy resin based sealer  (AH plus), which is an epoxy-resin-based root canal sealer, GuttaFlow 2, which is a silicone-based root canal sealer, GuttaFlow bioseal is a bioactive glass-based root canal sealer, TotalFill HiFlow bioceramic (BC) sealer is a silicate-based root canal sealer (bioceramic sealer) using a single cone techn

   The research deals with the relationship between supplier evaluation (single variable) and family brand strategy (single variable) a case study in the battery factory\Al-Waziriya, and the fact that the industrial sector represents a cornerstone for building the country’s economy of and their development. The research has been selected on this basis. The problem stems from the lack of business understanding of the real role played by the assessment of the suppliers' and its strong impact on its reputation and position in the market. The research gains its importance by moving away from traditional marketing style in terms of characteristics related to the resource itself, and the service provided by the factory to c