The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

The research aims to identify and diagnose the public relations strategies in its digital online communications by the United Nations High Commissioner for Refugees (UNHCR) in managing the crisis of Iraqi refugees in Turkey. A content analysis form was designed for the digital content of the UNHCR's website dedicated to topics and issues concerning Iraqi refugees that were covered by the site, adopting a comprehensive enumeration approach. The study covered the period from 01/03/2022, to 30/06/2022. The research yielded several key findings, including the predominant use of media, advertising, and education strategies in managing the crisis of Iraqi refugees in Turkey. News and reports ranked first among the media

After harvesting, Alfalfa plant was washed, dried and ground to get fine powder used in treatment water. We used alfalfa plant with ethanol to made alcoholic extract and characterized it applying (GC-Mass, FTIR, UV) spectroscopy to determine active compounds. Alcoholic extract was used to prepare zinc nanoparticle. We characterized Zinc nanoparticles by using FTIR, UV, SEM, EDX Zeta potential and AFM. Zinc nanoparticle with Alfalfa extract and alfalfa powder was used to treat pollutant water with pesticides and negative ions by two methods, namely Batch and continuous processing. Batch process was used two times firstly, with Alfalfa plant to treat water affected by pesticides and negative ions, after 1h pesticides (glyphosate 44.76%, sulfo

Despite their potential as a sustainable energy technology, the operation of proton exchange membrane fuel cells (PEMFCs) in sub-freezing conditions remains a critical challenge due to the risk of ice formation and performance degradation. This study introduces a new passive thermal management technique using strategically arranged multi-layer phase change materials (PCMs) to address this challenge. A numerical model was developed to evaluate the thermal behavior across various PCM configurations, incorporating one, two, and three layers arranged both in parallel and series with distinct melting points ranging from 55 to 65 ◦C. The results show that multi-layer PCM configurations provide significant improvements over the single-layer base

     This research aims at recognizing the concept of Innovation in offering the banking services as well as the concept and dimensions of competitive advantage . And to identify and analyze the relationship ( correlation and impact ) between the concept of Innovation in  offering the banking services and the dimensions of the competitive advantage under discussion . The research includes all Iraqi private banks in Baghdad city only of the (20) banks . The researcher adopted , in this study , a random sample of the distribution of the questionnaire to members of the research sample are managers , customers and employees in these banks , and were distributed ( 115 ) form  questionnaire , ( 97 ) form w

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The research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve

The integration of gender in urban studies is considered a goal and objective to build a society characterized by justice and equality. It further allows all its residents to enjoy the opportunities to live in a safe urban life. Based on the that, the limitations of the research and its field of interest related to the relationship between gender and urban studies have become clear. The insufficient knowledge in this regard considers gender as a concept that does not exist in itself, but rather overlaps and intersects with several concepts and studies, including urban studies. Thus, it has become necessary to adopt a descriptive methodology that helps reach a theoretical framework to explain the beginnings of such an interaction and inte