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

Brainstorming is considered as one of the manners that develop learners' mental abilities. Besides, it can help learners get a lot of ideas and thoughts. And by following applied steps to answer the problem concerned, the researcher carried out this practical study aimed at:Developing the ideas of design of third year students/Institute of Fine Arts/Evening Studies- Baghdad/First Rusafa by employing Brainstorming mechanism to develop the ideas of design of institute students in designing the technical advertisement and to achieve the authenticity of the goal of the research, Department of Plastic Arts/Institute of Fine Arts/Evening Studies/Baghdad-First Rusafa was chosen as a case study for the research. It embraced (20) students who rep

Background: Implantology is a fast growing area in dentistry. One of the most common issues encountered in dental implantation procedures is the lack of adequate preoperative planning. Conventional radiography may not be able to assess the true regional three-dimensional anatomical presentation. Multi Slice Computed Tomography provides data in 3-dimentional format offering information on craniofacial anatomy for diagnosis; this technology enables the virtual placement of implant in a 3-Dimensional model of the patient jaw (dental planning). Patients, Material and Methods: The sample consisted of (72) Iraqi patients indicated for dental implant (34 male and 38 female), age range between (20-70) years old. They were examined during a time p

Moisture induced damage in asphaltic pavement might be considered as a serious defect that contributed to growth other distresses such as permanent deformation and fatigue cracking. This paper work aimed through an experimental effort to assess the behaviour of asphaltic mixtures that fabricated by incorporating several dosages of carbon fiber in regard to the resistance potential of harmful effect of moisture in pavement. Laboratory tests were performed on specimens containing fiber with different lengths and contents. These tests are: Marshall Test, the indirect tensile test and the index of retained strength. The optimum asphalt contents were determined based on the Marshall method. The preparation of asphaltic mixtures involved

Background: Among individuals who have a stenotic aortic valve, a precise assessment of aortic valve area is essential for clinical judgment. So far, no studies have been conducted to investigate and assess the role of the three dimensional echo-cardiography in the assessment of the valve stenosis. This study aims to compare and assess the precision of the measurement of the stenosis area of the aortic valve by 2D versus 3D echo-cardiography.

Solar energy is one of the immeasurable renewable energy in power generation for a green, clean and healthier environment. The silicon-layer solar panels absorb sun energy and converts it into electricity by off-grid inverter. Electricity is transferred either from this inverter or from transformer, consumed by consumption unit(s) available for residential or economic purposes. The artificial neural network is the foundation of artificial intelligence and solves many complex problems which are difficult by statistical methods or by humans. In view of this, the purpose of this work is to assess the performance of the Solar - Transformer - Consumption (STC) system. The system may be in complete breakdown situation due to failure of both so

Road accidents have been identified as one of the main causes of death and have a significant effect on public health challenges, economic growth and development. The Iraqi transport infrastructure has suffered from the effects of war, carelessness, and lack of investment. As a result, road traffic accidents have increased, and the current efforts to address road safety are minimal in comparison to the growing level of citizen suffering. The objective of this study was to provincially analyze traffic accidents in Iraq using data from 2010 to 2020 to shed light on the current situation. Three key conclusions were made from the results: first, people aged 35 years and under was the age group recorded in the most traffic accidents; second, Al-