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 developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

       The climate parameters (rainfall, number of rainy days and temperature) data for about seventy years from 1941 – 2009 for three Iraqi meteorological stations (Diwaniya, Nasiriya, and Kut) were investigated and gave good evidence of climate change. As well as  the climatic water balance and the climatic conditions were determined at Karbala meteorological station for the years (1982-2015). The annual precipitation for Karbala station-reflect declination from 105 mm for the period 1982-1990 to about 71 mm for the years 2011- 2015 confirms the effect of global climate change. Analyzing Karbala climate parameters reflects that the total annual rainfall is (89 mm), evaporation is (2984 mm), while the mean monthly relative humi

The aims of this paper is investigating the spread of AIDS both within-host, through the contact between healthy cells with free virus inside the body, and between-host, through sexual contact among individuals and external sources of infectious. The outbreak of AIDS is described by a mathematical model consisting of two stages. The first stage describes the within-host spread of AIDS and is represented by the first three equations. While the second stage describes the between-host spread of AIDS and represented by the last four equations. The existence, uniqueness and boundedness of the solution of the model are discussed and all possible equilibrium points are determined. The local asymptotic stability (LAS) of the model is studied, wh

Аннотация

Взгляд на пол как на комплексное социальное отношение означает,что роль женщины в истории следует рассматривать не просто как новый для исторической науки предмет исследования, а как обойденный вниманием ученых вопрос об отношениях между людьми или группами людей.

Женщина играет особую и важную  роль в обществе , даже скажут ,что она половина нашего общества ,поэтому она яв

Issam al-Din al-Asfrani's footnote
On the interpretation of the oval
Imam
Issam al-Din Ibrahim Arbashah al-Asfrani
(Th 159 e)
  Surah Al-Baqarah (verse 55-911)

Pregnancy pose an additional burden on the body of the mother so as to meet their needs and the needs of the fetus and the body's need to iron increases excessively during pregnancy and iron is an essential element for the formation of hemoglobin blood Either hemoglobin is the key ingredient for red blood cells which carries oxygen to parts of the body, alas, most of the pregnant women begin their pregnancy inadequate stocks of iron in their bodies, which does not cover their need and requirement of the fetus, especially in the second and third trimesters of pregnancy When you reach the mother to the period in which they did not have the adequate amount of iron to produce hemoglobin become the mother was anemic So emerged the problem of

The  spherical  double pole-piece  electron  lens i§ depend  on some

fact0rs : the-  minimum va}ue-of projector  fo·cal  length (Fp)i:J,Iill  â€¢  the

maximum value of  magnetic flux density (Bm) , the total  hal[ width

,(W)  o'f asyriunetrical   clln'e  of  magnetic field  distribution  [because there are differe_nt values of bore diameter  (D1) • i.                                           &

Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

In two commercial broiler breeds (Cobb 500 and Hubbard F-15), the polymorphisms of the chicken insulin-like growth factor 2 (IGF2) gene were studied. A total of three hundred avian blood samples were obtained. Using a fast salt-extraction technique, genomic DNA was isolated. Using polymerase chain reaction, 1146 bp fragments of the gene were amplified (PCR). The amplified fragments were subjected to restriction enzyme digestion using HinfI endonuclease enzyme, and the digested products were separated on a 2% agarose gel. The findings indicated two alleles T and C for the target locus, with respective frequencies of 73.3% and 26.7%. Three distinct genotype variations, TT, TC, and CC, were found, with genotype frequencies of 59.1 percent, 28.