The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

The insurance companies are one of the organizations that rely mainly on human capital to underwriting to insurable risks because most of risks have many variables, so the aim of the research is to show the level of interest of the researched company in human capital, the reality of the underwriting policy in it, and the relationships of correlation and effect between them, and the approach has been used Analytical descriptive, as books, research and other related sources were used for the purpose of completing the theoretical side, on the practical side, a questionnaire was prepared, which represents the main tool for collecting data and distributed to a random sample of 64 people from underwriting managers and employees in spec

The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

Wireless sensor applications are susceptible to energy constraints. Most of the energy is consumed in communication between wireless nodes. Clustering and data aggregation are the two widely used strategies for reducing energy usage and increasing the lifetime of wireless sensor networks. In target tracking applications, large amount of redundant data is produced regularly. Hence, deployment of effective data aggregation schemes is vital to eliminate data redundancy. This work aims to conduct a comparative study of various research approaches that employ clustering techniques for efficiently aggregating data in target tracking applications as selection of an appropriate clustering algorithm may reflect positive results in the data aggregati

            The objective of this study is to measure the impact of financial development on economic growth in Iraq over the period (2004-2018) by applying a fully corrected square model (FMOLS) Whereas, a set of variables represented by (credit-to-private ratio of GDP, the ratio of money supply in the broad sense of GDP, percentage of bank deposits from GDP) were chosen as indicators for measuring financial development and GDP to measure economic growth.

Major tests have been carried out, such as the stability test (Unite Root Test), the integration test (Cointegration). Results of the study showed that there

           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

Power-electronic converters are essential elements for the effective interconnection of renewable energy sources to the power grid, as well as to include energy storage units, vehicle charging stations, microgrids, etc. Converter models that provide an accurate representation of their wideband operation and interconnection with other active and passive grid components and systems are necessary for reliable steady state and transient analyses during normal or abnormal grid operating conditions. This paper introduces two Laplace domain-based approaches to model buck and boost DC-DC converters for electromagnetic transient studies. The first approach is an analytical one, where the converter is represented by a two-port admittance model via mo

The paper is concerned with a linguistic analysis of  the blurbs, used in advertising English and Arabic novels.  A blurb is an advertising persuasive text, written on the back cover of a book. Blurbs of selected novels are chosen as  representative examples. The selected blurbs belong to two languages, Arabic and English. The paper aims at studying the linguistic features that are characteristic of blurbs as advertising texts and making a sort of comparison between English blurbs and Arabic ones. A linguistic analysis on four levels is presented. Blurbs are tackled from the point of view of four linguistic disciplines that are phonology, syntax, semantics and discourse analysis. A reference is made to the linguistic featu