After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

The services provided by the municipal institutions of the basic things needed by the man in his daily life and the evolution of cities basically depends on these services and therefore has paid most of the world's attention to this vital facility and give him the biggest concern for the welfare of the citizens, as is the research problem that there is no program scrutiny to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of the services provided and was based on research on the premise that the preparation of the existence of audit program to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of services provided has reac

This study detects the presence of cholesterol in an Iraqi plant named Suaeda baccata Forsk of the family Chenopodiacae, wildly and widely grown in Iraq. The absence of any publication concerning the sterol content of this Suaeda specie, and the industrial importance of cholesterol depending on its role as a precursor in the synthesis of some hormones, like progesterone, acquired this study its value. The investigations revealed the presence of cholesterol that was proved by TLC together with the standard compound cholesterol, and anisaldehyde spray reagent using three different solvent systems, then authenticated by HPLC, in which the reten

The Present investigation includes the isolation and identification of Pseudomonas aeruginosa for different cases of hospital contamination from 1/ 6/2003 to 30/9/2004, the identification of bacteria depended on morphological , cultural and biochemical characters, 37 of isolates were diagnosed from 70 smears from wounds and burns beside 25 isolates were identified from 200 smears taken from operation theater and hospital wards including the floors , walls , sources of light and operation equipment the sensitivity of all isolates to antibiotic were done , which exhibited complete sensitivity to Ciprofloxacin , Ceftraixon, Tobromycin and Gentamysin ,while they were complete resist to Amoxcillin , Tetracyclin , Nitrofurantion , Clindamycin C

Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for anal

Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for

This study sought to determine the impact of spreading the culture of quality in improving the quality of tourism service in some hotels in Erbil governorate. The theme of excellence in providing service and attention to it has become the concern of most organizations in general and tourism service organizations in particular. Tourists try to establish the mental status of customers about their tourism organizations had to pay attention to the quality of service provided to the customer and work to develop them to the advanced stages of satisfaction and happiness of customers and this will certainly positively affect the improvement of service in the tourism sector, Of the research variables were examined statistically by distrib

Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

User confidentiality protection is concerning a topic in control and monitoring spaces. In image, user's faces security in concerning with compound information, abused situations, participation on global transmission media and real-world experiences are extremely significant. For minifying the counting needs for vast size of image info and for minifying the size of time needful for the image to be address computationally. consequently, partial encryption user-face is picked. This study focuses on a large technique that is designed to encrypt the user's face slightly. Primarily, dlib is utilizing for user-face detection. Susan is one of the top edge detectors with valuable localization characteristics marked edges, is used to extract

An experiment was carried out in the vegetables field of Horticulture Department / College of Agriculture / Baghdad University , for the three seasons : spring and Autumn of 2005 , and spring of 2007 , to study the type of gene action in some traits of vegetative , flowery growth , yield and its components in summer squash crosses (4 x 3 = cross 1 , 3 x 7 = cross 2 , 3 x 4 = cross 3 , 3 x 5 = cross 4 , 5 x 1= cross 5 , 5 x 2 = cross 6). The study followed generation mean analysis method which included to each cross (P1 , P2 , F1 , F2 , Bc1P1 , Bc1P2) , and those populations obtained by hybridization during the first and second seasons. Experimental comparison was performed in the second (Two crosses only) and third seasons , (four crosses)