The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate

Abstract

Abstract has many advantages as has historically been one of the regions leading cultural centers . for centuries , it has been a center of commertial and financial operations in Iraq. it is also rich in archeological sites and natural resources, but because of its wars and implementation of urban development strategies are effective and sustainable , so contracted the secretariat of Baghdad with the company (khatib and scirntiffic) for the preparation of the comprehensive development plan for the city of Baghdad in 2030 and funded by the world bank and the fact that the plan was approved ( three stages of it ) and only one phase remains the fourth stage, which is under discussion the aim of the

The research aims to verify the presence of correlation between the financial cycle and the economic cycle in the Iraqi economy. During the research period, the Iraqi economy witnessed a crisis cycle due to the permanent deviations in the state budget and the occurrence of sustainable deficits during the period of the economic blockade with the coincidence of an inflationary economic cycle due to the cheap money policy and the occurrence of Negative supply shocks due to the blockade and the madly high general level of prices, in addition to the weak financial planning of the state budget during the post-economic blockade and the entry of the economy into a stagnant economic cycle due to security and political instability, low levels of priv

The current research aims to determine the necessary linguistic competencies for Arabic language teachers of the preparatory stage (fourth grade preparatory), which were five main competencies: Arabic grammar competencies, literary competencies, cultural competencies, rhetorical competencies, and expression competencies. To achieve the objective of the research, the researcher developed a questionnaire as the main tool for collecting data based on literature, it consists of (28) items including the five main competencies. The questionnaire was administered to (60) male and female teachers at Al-Karkh's first Education Directorate in the city of Baghdad. The findings of the research indicated that Arabic language proficiency got the highe

Landsat-5 Thematic Mapper (TM) has been imaging the Earth since March 1984 and Landsat-7 Enhanced Thematic Mapper Plus (ETM+) was added to the series of Landsat instruments in April 1999. In this paper the two sensors are used to monitoring the agriculture condition and detection the changing in the area of plant covers, the stability and calibration of the ETM+ has been monitored extensively since launch although it is not monitored for many years, TM now has a similar system in place to monitor stability and calibration. By referring to statistical values for the classification process, the results indicated that the state of vegetation in 1990 was in the proportion of 42.8%, while this percentage rose to 52.5% for the same study area in

Background: Gingivitis is one of the most common and widely spread oral diseases in adolescents after dental caries occur in both developed and developing countries. Dental plaque is the main etiological factor of gingivitis. Another oral problem is enamel defect. The aim of this study was to estimate the oral hygiene (dental plaque), and determine the prevalence and severity of gingivitis and enamel defects among 16-17 years old secondary school female students in urban areas of Kirkuk city/Iraq. Materials and methods: A representative sample included in this study consisted of 750 secondary school female students distributed into 387 for the age sixteen and 363 for the age seventeen, they were selected randomly from different female secon

Background and objective: Viral Hepatitis Type B&C is serious public health challenge throughout the world.Hepatitis B and C viruses still remain to be the major causes of chronic hepatitis.It is estimated that around 350-400 million people in the world are chronic carriers of HBV, which represents approximately 7% of the total populationwhereas infection with HCV is found in approximately 3% of the world population, which represents 160 million people. Hepatitis B infection has a wide range of seroprevalence in the Mediterranean countries ranging from intermediate (=>2% ) to high prevalence ( =>7%). World Health Organization estimated a prevalence rate for HCV infection of about 4.6% in Eastern Mediterranean in 1999. During the eightieths

Background: Water-pipe can be defined as a single or multi stemmed device that used to vaporize and smoke flavored tobacco whose smoke is passed via water vase before inhalation. Water-pipe smokers are at risk of exposure to many toxic chemicals that are not filtered by water, as well as risk of infectious diseases when the mouth piece of the water-pipe is shared. This study was carried out to investigate the effect of water pipe on the oral health. Materials and Methods: Sixty persons were included in this study aged between 22 and 23 years. Forty persons were coffee shop workers for at least five years, half of them were water-pipe smokers (active smokers) and the other weren’t smokers (passive smoker), the last group was the co

Reishi Mushroom, Ganoderma, is considered one of important wood-decaying medicinal mushrooms. This study aimed to identify three samples of this genus in Mosul city in February and April 2019. Three species of Ganoderma were collected from three various trees including Eucalyptus, Morus, and Olea (olive) in Mosul City, Northern Iraq. Their identifications and their DNA sequences were genetically identified by using PCR techniques according to detect nuclear ribosomal internal transcribed spacer (ITS) regions. Results exhibited the finding of Ganoderma resinaceum, Ganoderma applanatum, and Ganoderma sp. This study is first attempt to identify Reishi Mushroom by molecular methods in Iraq. Thus, the current study is considered new good d

ABSTRACT
                  The research aims to analyze the value chain of dairy products in Iraq (Abu Ghraib/Study Case) factories for the year 2022, where value chain rings are identified to discuss and track the most important determinants and problems in the value chain rings of dairy products and their basic and secondary activities, as well as calculate the value added of the products by subtracting the total revenues of products from their variable costs. Research data were collected for the period 2022. Preliminary information and data from its field sources and personal interviews were collected through a questionnaire prepa