The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

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Background: H. pylori is one of the gastrointestinal organisms in which more than half the world's population was infected. The aim of this study was to Isolation, identity, and determine antibiotic susceptibility of H. pylori from samples of the patient (biopsies) using various procedures.

Patients and methods: A total of 90(58 males, 32females) patients with different age groups from both genders are involved in this study suffering from dyspeptic symptoms They underwent diagnostic ‘upper’ gastrointestinal (G.I.) endoscopy at “Endoscopy unit of AL- Sadder Teaching Hospital in Baghdad “during the period November 2021 to March 2022.

Results: The results showed a rel

Background: Leukemia isba type of cancer of the blood or bone marrow that is characterized by an abnormal increase of white blood cells.

The US invasion of Iraq in 2003 unleashed the repressed national aspirations of the Kurdish people. After the colonial powers, especially Britain, failed to establish a homeland of scattered Kurds in Iraq, Turkey, Syria and Iran, Iraq's Kurds managed to establish a semi-independent state in the north of the country Which lasted decades against the central authority in Baghdad in protest against what they call the forced integration of Kurds in the Iraqi state, and to obtain more rights and privileges as partners in this country. The federal region in the Kurdistan region of Iraq has become a reality, and it is eager not to strengthen its authority in return for the authority of the central government, but to annex other areas inhabited b

      Early diagnosis of sepsis is a very critical matter especially for soldiers in battle field; on the other hand, Procalcitonin is a new promising biomarker for fast and accurate diagnosis of sepsis. The aim of this study is to investigate the ability of Procalcitonin (PCT) to indicate sepsis earlier than blood culture and other traditional biomarkers and then get use of this in early diagnosis of sepsis.Procalcitonin concentration was measured in 44 sera of Iraqi wounded soldiers who were admitted to GHAZI AL-HARIRI Hospital for surgery, using ELISA kit of BioRay/USA, along with blood culture and other infection biomarker like C-reactive protein, ESR, W.B.C. count. Six patients had elevated PCT and 3 of them

Background: Non-traumatic Intracerebral Hemorrhage (ICH) results from rupture of blood vessels in the brain. ICH categories can also be considered as being either lobar in location or within the deep white matter. Although hypertension is a major risk factor for ICH in general[11], it is commonly considered to be associated more with patients having deep than with those having lobar haemorrhage.
Objectives: We investigate the relationship between hypertension and deep versus lobar intracerebral hemorrhage (ICH).
Methods: a retrospective review of records of 163 patients aged 18-89 years admitted to Al-Kadhimiya Teaching Hospital (January 2008 - October 2010) and diagnosed with ICH.
Results: There was no significant relationship

Public spending represents the government’s financial leverage and has a significant impact on real and monetary economic variables, and one of these effects is the effect of public spending on the exchange rate as an important monetary variable for monetary policy, As we know that public spending in Iraq is financed from oil revenues sold in US dollars, and the Ministry of Finance converts the US dollar into Iraqi dinars to finance the government's need to spend within the requirements and obligations of the state's general budget, And converting the US dollar into Iraqi dinars has an impact on the parallel exchange market, even if there is a contractual exchange rate between the Ministry of Finance and the Central Bank of Iraq to

           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the