Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

The Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.

The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.

Has been reached on a set of theoretical and practical conclusions, including: -

1-confirmed the statistical analysis of the answers to the research sample the importance of the role o

Abstract:- Cyberspace is a new arena for conflict between international powers, especially since the cost of cyber-conflict is less than its traditional warfare counterparts regardless of the nature of the weapons used, whether traditional or non-traditional. Cyber conflict is necessarily based on strategies to deter, attack, and defend. The aim of the cybercrime conflict is to ensure the defensive sufficiency of the state, ensuring its national security and safeguarding its supreme interests. Despite Japan-China relations characterized by convergence and cooperation in post-Cold War economic spheres, Japan continues to retain the growing Chinese influence in East Asia. These variables prompted Japan to announce a hedging strategy due to un

The research entitled (The Visual Illusion in American Contemporary Ceramics) includes four chapters، the first chapter of which includes the methodological framework for the research، which contains the research problem focused on the following question: Has the American potter succeeded in achieving the artistic and aesthetic In the art of ceramics، as in the art of drawing and graphics، the fact that the art of ceramics has its advantages and limits in terms of material and technology? The aim of the research was to identify visual illusions in visual art in the works of a selected group of American potters. While the importance of the research was evident in that it sheds light on the methods and techniques of optical art in cont

Knowing the nature of the relationship in federal systems lies in studying the political, social, economic and cultural forces, for their role in laying the foundations and the federal system. No matter how important the pillars of that system are, and through this research, we will learn how the political elites were able to crystallize this unique system, until it became one of the political systems that some countries seek to copy and apply its experience.

Addressed the problem of the research is marked (technical openness in the formation of post-modernism - Pop Art an Example) the nature of the technical expansion of the output artifacts postmodern, and the nature of the raw materials taken as components of its sensual. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. From then select the search goal (revealed openness to hire technical material in the art of Pop Art), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indi

This study aim to  identify the concept of  web based information systems since its one of the important topics that is  usually omitted by our organizations, in addition to,  designing a web based information system in order to manage the customers data of Al- Rasheed bank, as a unified information system that is specialized to the banking deals of the customers with the bank, and providing a suggested model to apply the virtual private network as a tool that is to protect the transmitted data through the web based information system.

This study is considered important because it deals with one of the vital topics nowadays, namely: how to make it possible to use a distributed informat

يتنامى يوما بعد يوم استخدام السيارات وتتعاضم اعدادها ، فهذا هو عصر السرعة، وخاصة في مجال النقل والمواصلات، والتي تتحقق باستخدام وسائل النقل المختلفة ومن بينها السيارات، وبالتالي اصبحت هذه الوسيلة ضرورية لتحقيق هذه السرعة ومن ضرورات الحياة في انجاز الاعمال.

وتتبارى مصانع السيارات فيما بينها لانتاج انواع السيارات بمواصفات عالية من المتانة والامان والراحة، وفي ذات الوقت اصبحت هندسة الطرق

Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .

Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income  and level of cul

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito