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

Abstract 

Locally natural occurring Iraqi rocks of Bauxite and Porcelanite (after pre calcinations at 1000^oC for 1hr) were used, with the addition of different proportions of MgO and Al₂O₃, to prepare refractory materials. The effects of these additives on the physical and thermal properties of the prepared refractories were investigated.

Many batches of Bauxite/MgO, Bauxite/Al₂O₃, Bauxite/MgO/Al₂O₃, and   Porcelanite/ MgO/Al₂O₃ were prepared. The mixture is milled and classified into different size fractions; fine (less than 45μm) 40%, middle (45-75μm) 40%, and coarse (75-106μm) 20% .

     This study aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking  governance and achieve strategic objectives), has been tested hypotheses. Study has reached

This study aims to reveal the similarities and differences between Iraqi and Malay university learners and their genders in producing the supportive moves of criticism. To this end, 30 Iraqi and 30 Malay university learners have participated in this study. A Discourse Completion Test (DCT) and a Focus Group Interview (FGI) are conducted to elicit responses from the participants. Nguyen’s (2005) classification of criticism supportive moves is adapted to code the data. The data are analysed qualitatively and quantitatively. Overall, the findings unveil that both groups use similar categories of supportive moves, but Iraqis produce more of these devices than Malays in their criticisms. Although both females and males of both groups use id

This Study was conducted out at the Ministry of Agriculture's Poultry Research Station/Animal Resources Department/Agricultural Research Center. To see how body weight (BW) and leptin hormone (LEP) levels in breeder blood affect fertility and hatchability. 140 Iraqi local laying chickens (120 females + 20 males) aged 28 weeks were used in the study. Following the numbering of females, the birds were grown in individual cages and dispersed sequentially on cages. The experiment was divided into three periods, each lasting 28 days, during which the breeder's live body weight was recorded and divided into two categories (greater than 1.5 kg and less than 1.5 kg), and blood samples were collected at the end of each period to determine th

Illiteracy has spread in the last years, although it was eliminated in the 1980s. The return of illiteracy brings ignorance, illness, backwardness and regression among nations. It has taken many types, mainly alphabetical, scientific and computer illiteracy. Hence, the increasing nature of illiteracy has attracted the attention of governments and societies alike. This may touch the reality of societies starting with their youth unless those, who are in charge, will find workable solutions for the existing problems. The results of the study revealed that there is a real disaster awaiting the next generation after years of stray, and ignorance of the people in charge who are too engaged in getting their privileges to care about this proble

Chukar partridge Alectoris chukar (Gray, 1830) is the only species of the 46 species of the genus Alectoris to be found in Iraq. At least there are fourteen subspecies of chukar were described from east Europe, the Middle East and west Asia, two of them were known to be found in Iraq, A.c. Kurdestanica (Meinertzhagen, 1923) from Alpine bio-geographical zone of altitude more than 2000m high, and A.c. werae Zarundny and Loudon, 1904, from the foothills of altitude not more than 400m. In between these two regions, there is another bio-geographical region known as the Irano-toranian zone 400-2000m high. Using morphological, ecological, behavioural, reproduction and hybridization criteria this study discove

The research includes the synthesis and identification of the mixed ligands complexes of M+2ions in general composition[M(Asn)2(SMX)] Where L- Aspargine (C4H8N2O3)symbolized (AsnH) as a primary ligand and Sulfamethoxazole(C10H11N3O3S) symbolized (SMX) as a secondary ligand. The ligands and the metal chlorides were brought in to reaction at room temperature in(v/v) ethanol /water as solvent containing NaOH. The reaction required the following [(metal: 2(Na+Asn-): (SMX)] molar ratios with M(II) ions, Where: M(II)=Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II). The UV–Vis and magnetic moment data revealed an octahedral geometry around M(II), The conductivity data show a non-electrolytic nature of the complexes. The antimicrobial a

    The experiment was conducted in the glass house in a  nursery at the growth season 2013.The experiment was designed by  the Completely Randomized Blocks Design(CRBD).The seeds of two varieties of eggplant were studied.They were : 1.Lot (Number)Melaneana  an American species,2.Aydinsiyah a Turkish species.We used three periods of water stress(1,8 ,16)days  respectively, and three concentrations of proline acid (0,50,100) ppm using three frequents for each treatment.The experiment contained 54 experimental unit.The seeds were planted on the 30th/8/2013 in the glass house of the nursery, a month later, we put the plantelet in pots with good  fertilized soil in the glass house.Some growth features were

This study was conducted in the botanical garden, Department of biology, College of Science / Mustansiriyah University in spring season, where the starts from (15 February to 15 March, 2019). Under the natural environmental conditions in the greenhouse in order to evaluate the effectiveness of some plant extracts as a promoter for rooting the apical stem cutting of rosemary plants at different concentrations compared with the IBA growth regulator. Plant extracts are Parsley (Petroselinum crispum), Dill (Anethum graveolens) and date palm fruits (Phoenix dactylifera) were used with concentrations (0, 1.25, 2.5 g / l). The IBA concentration was (100 mg / L) with dipping time 24 hour for all treatments. The following measurements were taken aft