The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

Comparative literature is one of the important research topics in finding new relations and results that other types of studies do not allow.

The present research is a comparative study between two contemporary poets : Al-Sayyab and Prévert. The reason for accomplishing this research is Al-Sayyab’s reading for the western literature. Moreover, the study sheds a light on translational criticism.

It tackles the lives of the two writers and their points of similarities and differences. Prévert and Al-Sayyab’s are two modern poets. The first employed his daily routines to express reality, specially the events of the two world wars. The second’s pain, on the other hand, was the starting point to express others’ suffe

Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for enhancing digital platforms for sustainability communication.   Theoretical Framework: The study is grounded in the Green University Model, Social Media Engagement Theory, and the Sustainability Reporting Framework, which emphasize integrating sustainable practices in education, using digital platforms for community engagement, and leveraging sustainability reports for transparency and

This study is dedicated to one of the most difficult topics in Russian - this is the science of idioms. A feature of the Russian speech application in recent decades has been the effective change in the lexical composition of the Russian language. This article illustrates the semantic, grammatical and stylistic structural characteristics of the linguistic units that appeared in Russian at the end of the 20th century - the beginning of the twenty-first century. This work defines these terms : terminology, linguistic unity, and terms that are used as synonyms. In this research , we will adhere to the conciliatory view of the problem and include not only the terminology in the language units, but also the terminological compositions, saying

Language is an instrument, a tool of culture and a way of communication between the past and the present. No one can know the treasure of human thought and experience in the fields of history, poetry and prose without language as an instrument of communication between cultures and peoples. Language under this description faces many problems, the most important of which is linguistic globalization, which means the flow rate of the strongest language, which has elements of power, domination and control over other languages. In this article, we consider linguistic globalization as a serious problem faced by every language, and we consider its main shortcomings and advantages and its impact on the language and ways of protecting the Arabic lang

    The study aims to measure and evaluate the return and the risk formulas of Islamic finance of Jordan during the period (2000 – 2009) according of increasing  importance of these banks in recent and coming years to face challenges to maximize returns and minimize risks through financing with  Islamic formula to investigate of existence statistical significant  relationship between returns and risking Islamic bank , has been use of financial other statistical  measurement. Measuring return and risk of Islamic banks have not been widely considered ,except in few descriptive studies . The controversy among academic and professionals about hot to measure and evaluate a comprehe

The present study was investigated the activity of aqueous extract from Cinnamomum cassia bark on the blood glucose levels in healthy and diabetic rats induced by Streptozotcin (STZ). In healthy rats the blood glucose levels were slightly decreased after six hoursof single oral administration with dose (25 mg/kg) of body wight, as well as four weeks after twice daily repeated oral administration of aqueous extract of Cinnamomum cassia bark. In streptozotocin induced diabetic rats we absorved high significant decreased (p<0.05) in blood glucose levels, after four weeks of oral administration of aqueous extract (25 mg /kg ).And blood glucose levels seems to be normal after the period of treatment .Glibenclamide used as standard drug to com

This study on the plant of Ain –AL Bason Catharanthus roseous showed the ability of callus cells that is produced by In Vitro culture technique and transformed to the accumulated media (MS 40gm/L sucrose ,2gm/L IAA Indole acetic acid , 0.5gm/L Tryptophan) to produce Vinblastine and Vincristine compounds. Extraction, purification and quantitive determination of Vinblastine and Vincristine compounds using High performance liquid chromatography technique (HPLC)were carried out. The results showed that the highest concentration of Vinblastine and Vincristine compounds were ( 4.653,12.5 (ppm /0.5 dry Wight respectively from transformed callus cells from MS 40 gm /L sucrose , 2 gm / L NAA Naphthaline acetic acid .