The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

The pathogenicity resulting from Staphylococcus aureus infection has remarkable importance as one of the community-associated bacterial infections, due to the virulent ability of these bacteria to produce biofilms. This study was designed to detect biofilm production in clinical isolates from samples of wounds and urinary tract infections. The expression levels of the icaA gene that is responsible of slime layer production in biofilms was compared in isolates with different biofilm producing capabilities. Fifty seven samples that included 32 samples from urine and 25 samples from wounds were collected from Alwasti Hospital, Al-Kindi Teaching Hospital, and Alzahraa Clinic, Baghdad, Iraq. The bacteria was identified accor

The concept of meaning is one of the most important topics that have occupied the mind of the recipient and critic in all the arts, especially the plastic arts, where we find that the art of contemporary plastic art, in particular sculpture has multiple readings and many critics differed in terms of different reading and views of the same artistic achievement.

This research will identify the different works of contemporary Iraqi sculptors while presenting and studying their works, as well as (studying the problem of meaning) of the artistic achievements of the sculptors in particular. The various parties interested in Iraqi sculpture did not seize the problem of the objective and subjective meaning of contemporary Iraqi sculpture

This study is based on samples taken from one of the main branches of Tigris River; Gharaf River, at Kut Barrage in Wasit Governorate, Iraq. It  aimes to study the quantity and quality of the mollusca Invertebrates; furthermore. The study evaluates the molluscan biodiversity of the rivers by using appropriate biodiversity indexes. Thus, the first of its kind study in the evaluation of the diversity of mollusc in Gharaf River assemblage.  Monthly samples were collected randomly from the river mud, for 12 months, from January till December 2016. During the collection process; 5 stations on the river were chosen for sampling with 10(±1) Km distance between each of the stations, including Wasit Governorate. The study showed the

The present study aims at knowing the effect of discussion method for students of fifth grade in preparatory school.

Methodology of the Study:

          In order to achieve the objective of the study, the researcher chooses non-randomly the preparatory school affiliated to the District Chamchamal \ Suliemnaniya. The sample attained 64 students in 32 per group (control and experimental) groups. The researcher used the discussion method which was applied on experimental group. She uses the traditional method on the control group.

The researcher matched the two group in ago, intelligence, marks at the Kurdish Language in the previous year , pretest and posts for the indepe

Background: There is controversy about the upper normal value of QRS complex amplitude in adult population under the age of 40 years. Most of the left ventricular hypertrophy voltage criteria were designed or tested for people above 40 years. In addition to age, QRS amplitude is also affected by gender and racial factors.

Objectives: To evaluate the impact of age on QRS amplitude in each gender separately in healthy adults.

Patients and Methods: Electrocardiograms from 563 overtly healthy adults (386 male and 177 female) aged 18-40 years were obtained using Cardios PC based ECG machine, 12-lead ECGs were recorded and QRS amplitude was measured as the sum of (SV1+RV5) and

I found that it does not meet some of the requirements, including browsing and organizing structural elements, which is something in which the researcher found a scope for research, and from here she can formulate the problem of her research with the following question: Is there an actual need to develop user interface designs in the websites of Iraqi colleges of fine arts? The research included four chapters (the first chapter - the research problem - the second chapter (theoretical framework), which included three sections, the first is to identify the user interface, the second topic is the structural elements, and the third topic includes the rules of interface design and the dimensions of interaction), as well as the third chapter i

Lipid disorders and cardiovascular disease (CVD) risk are known to be increased in patients with diabetes mellitus. The effects of statins on serum lipid levels are well known; however, previous studies did not compare the effects of statins on serum lipid levels in diabetic patients with non-diabetic patients. To investigate the effects of Atorvastatin on serum lipid profiles in hyperlipidemic patients with type 2 diabetes mellitus in comparison with hyperlipidemic patients without diabetes.This study was conducted on 33 type 2 diabetic patients & 34 non-diabetic patients; their age range was 40-80 years, all of them were hyperlipidemic, who had been administered 10, 20, & 40 mg daily of Atorvastatin and completed a 6-month foll

Background: Wilms’ tumor 1 is a tumor suppressor gene. The gene is located in chromosome 11p13. And its expression was found in many solid tumors (including ovarian tumor) and also expressed in hematologic malignancies, Recent studies found that WT1 to be involved in angiogenesis.
Objectives: To evaluate the expression of WT1 in surface epithelial ovarian tumorand study the possibility of using WT1 as replacement of both;ovarian tumor marker CA125 and a endothelial cell phenotypic marker CD34.
Patients and methods: This is a study of a retrospective ( cross sectional ) of sixty cases with total abdominal hysterectomy and bilateral salpingo - oopherectomy collected from department of Histopathology – Teaching Laboratories / Medi

Color is one of the most important elements involved and contributing mainly to designs and visual works, whether they are fixed or mobile, for internal spaces through what color gives it the possibilities on the physical and intellectual level, if the process is linked to the functional performance or the aesthetic value, which is thus included within the system of processors and basic works in Designing the interior spaces and highlighting the functional and aesthetic aspects of them through the executed designs that are linked to certain techniques and mechanisms. Therefore, they are processed according to the references and pressure structures or the creation and modern dealing with materials and designs to implement operations in hi