Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of

The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top  of  the education`s  pyramid which take part in developing the human  resources and provide the human staff to raise the productive efficiency, and improve the social , economic level                                  

In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe

This study was designed to compare the effect of two types of viral hepatitis A and E (HAV
and HEV) on liver functions in Iraqi individuals by the measurement of biochemical changes
associated with hepatitis.
The study performed on 58 HEV and 66 HAV infected patients compared with 28 healthy
subjects. The measured biochemical tests include total serum bilirubin, serum transminases (ALT
and AST) alkaline phosphatase (ALP) and gamma glutamyl transferase (GGT).
The study showed that adolescent and young adults (17-29) years, were mostly affected by
HEV while children (5-12) years were frequently affected by HAV. The severity of liver damage in
HEV patients was higher than HAV patients as a result of high serum transa

This study was carried out to determine the heavy metal accumulation of Juncus rigidus Desfontaines, 1798 from three different regions of the Basrah Province in Southern of Iraq. Specifically, the concentrations of lead, nickel, and cadmium were determined in the roots, culms and leaves of the plant. The results indicated that the highest accumulation of the heavy metal was recorded in lead (Pb) 12.50± 3.58 mg kg^-1and then in nickel (< 0.30). The lowest value was recorded for cadmium (< 0.05). As well, lead concentrations in J. rigidus varied in different locations and parts of the plant from undetectable in control to 12.66, 19.33, and 9.80 mg kg^-1 in leaves, culm, and roots respective

Recent accumulated evidences suggest that prolactin is an important immunomodulator and may have a role in the pathogenesis of systemic lupus erythematosus (SLE). The aim of this study was to assess the frequency of hyperprolactinemia in women with SLE and to evaluate its correlation with disease flares. Serum prolactin levels were measured in 62 women with SLE and 50 age- and sex-matched healthy controls. In patients and control groups prolactin levels were determined by immunoradiometric assay (IRMA). The prolactin level was found to be higher than normal rang in (40.3%) of SLE patients in active stage versus only (8.06%) of the same SLE patients but in the inactive stage and in (4%) of control group, the elevation was ranging between mi

The use of containers in transportation leads to the reduction in time and effort of the process of loading and unloading of goods as well as protecting the goods from damage and breakage and to reduce the financial costs.
. This development has led also to make changes in the sizes and capacity of ships, therefore changes in the ports must be taken place where they must be provided with an appropriate depth for such vessels, that means the increase in the depth of ports and the establishment of wide storage yards and to provide appropriate mechanisms for handling process.
In this study, the researcher has dealt with this type of transport business in Iraqi ports, namely:
1- Khur Al-Zubair port.
2- Um Qaser port.
In order

Tuberculosis is caused by Mycobacterium tuberculosis; it is considered as one of the most common, infectious diseases and major causes of morbidity and mortality worldwide. A prospective study was conducted to obtain more clarification about the impact of causative agent and its treatment to enhance autoantibodies production such as ANCA and BPI which used as diagnostic markers for several diseases, and to provide further insight into the classical risk factors (age and sex).Seventy patients with tuberculosis involved in this study, 35 of them were untreated and 35 with treatment administration these patients were attending to directorate of general health national reference laboratory in Baghdad during the period between November/ 2012 and

The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total