The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

The objective of present study was to investigate the effect of using duplex volaticle oil of Rosmarinusoficinolis and Nigella sativain microbial quality, sensing and extending storage time of minced cold poultry meat. Duplex volaticle oil was added at 25, 50 and 75 mg/kg to minced poultry meat , these treatments were stored individually for (0 ,4 and 7) days at( 4-7) C0 . After making several microbial and sensing test. The following results were obtained:- The process of adding duplex volaticle oil of Rosmarinus officinolis and Nigella sativa to minced poultry meat led to significant reduced (P<0.01) in total arobic count, psychrophilic count and coliform bacteria during refrigerated storage periods. The results showed asignificant sens

The research emphasizes importance of preliminary drawings in design of any product. Therefore, using of simulation as tools for visual thinking in developing drawing and design skills. So that practice of drawing by hand, considering shape of ideas in first stage of visualizations, and practice of its techniques and continuous training.
Hence, the research problem arose with the role of simulation method for developing preliminary sketches in the sample of students of the Product Design Department at the College of Design and Art, PNU, as it is important tool for visual thinking that helps the designer in designing and producing innovative artistic works.
Therefore, the research axes, a number of findings and recommendations were

Aim of the study: Is to evaluate the effect of myrrh oil local application on the healing process of skin wounds histologically , histomorphometrically and , histochemically. Materials and methods:Twenty male white New Zealand rabbits were used in this study. An incisional wounds with full thickness depth and of 2 cm length were done on both sides of the cheek skin of each rabbit. The left sided incisions (the control group) were irrigated with distilled water (10µL). The right sided incisions (the experimental groups) were treated with myrrh oil (10µL). Each group was subdivided into 4 subgroups according to the healing interval into 1,3,7 and 14 days(5 rabbits for each group). Results: Histological findings of our current study s

This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

The Symbolic Interaction of the Kindergarten

The costume is a language that has carved itself into a path that is transformed over time in line with the development of human thought. The child theater is a form of communication between the individual and his society. The costume in the child's theater is seen as a sign of personality and identity. It is a model of communication that uses many of the world systems to which it belongs. Directed to the child by invoking the creative and creative energies of the designer in the formation of the children's theater. The second topic was the communicative function of secondary signs of uniforms and patterns of their transformations. The theoretical framework of the indicators included the on the research community. And his tools in the an

This research deals with the most important grammatical views of the science of the media of the Arab and Andalusian grammar is: Abu Ali al-Shloubini, who filled his name the pages of important grammatical books such as: (singer Al-Labib) Ibn Ibn Hisham, and the book (like and analogues), and (Hama Alhwama) for Suyuti, and other books The task, I have divided my research into the topics: I talked in the first section on his life and his biography and his works, and the second topic: it included his independent opinions and the third section contained the most prominent views selected The fourth and final topic, was his responses to grammarians, and concluded my research with the most prominent findings Research to them, which was the mos

One of the functions of Al-Shanasheel was to cool the air, but they could not compete with the Evaporative coolers, As Al-Shanasheel were a sign of luxury and wealth in Arab societies and were only built in homes of wealthy families, they are more expensive than the evaporative coolers, depending on the level of the decoration and the sculpting used to create them aesthetically, where People replaced them with evaporative coolers for their low cost, and higher cooling efficiency. One of the reasons for the disappearance of Al-Shanasheel is the absence of the functional need for them, in exchange for the high cost of construction. The diminished role of Al-Shanasheel in the contemporary urban scene, although they are one of the most

This research –paper tack les some of matters relating to marriageability of the young man who has not attained discretion. the aim of this study is to highlight the religious precepts concerned. the religious missive to this effect reads; ''all praise be to Allah ,lord of the world ;I witness that  there is no god but Allah, the sole and only, to him all creation is attributed. He taught man with pen, and all that he does not know, so exalted is he, and I witness that Mohammed is his servant and messenger, the master of all messengers and the seal of all prophets who was entrusted with a message of march to all mankind. May the blessings of Allah be to him, his household and companions. Until the day of Judgement. "this missive i