The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

Electrochemical Machining is a term given to one of nontraditional machining that uses a chemical reaction associated with electric current to remove the material. The process is depending on the principle of anodic dissolution theory for evaluating material removal during electrochemical process. In this study, the electrochemical machining was used to remove 1 mm from the length of the a workpiece (stainless steel 316 H) by immersing it in to electrolyte (10, 20 and 30 g) of NaCl and Na₂SO₄ to every (1 litter of filtered water).  The tool used was made from copper. Gap size between the workpiece and electrode is (0.5) mm. This study focuses on the effect of the changing the type and concentration of electroly

Praise be to Allah and peace and blessings be upon our Prophet Muhammad and on his family and companions
Yet,
The prophets (peace be upon them) urged all thevalues and one of these is the value of work which is of a great importance, that all nations have gathered against us as the eaters gather at a bowl. One of the reasons of our weakness and the strength of our enemy is that we have neglected the value of work. And rather a large number of ignorant and uneducatedpeople started to believe that the means of living, triumph, gaining power, and establishing a civilization are given by Allah with neithergainingnoreffort from us. While we find in the past that Allah the Almighty narrated to us the story of Mary (Peace be upon her) and

Dyspepsia is a significant public health issue that affects the entire world population. In this work, we formulate and analyze a deterministic model for the population dynamics of Gut bacteria in the presence of antibiotics and Probiotic supplements. All the possible equilibria and their local stability are obtained. The global stability around the positive equilibrium point is established. Numerical simulations back up our analytical findings and show the temporal dynamics of gut microorganisms.

A survey statistician for cholera in Iraq for 1980 and until 2003 show that cholera is endemic in Iraq and that the highest number of casualties recorded in the years 1998-1999 and increasing spread of the disease during the wars in hot climates, wet a study bacteriological used where circles selective and tests Alkouhaoah examinations serological system

Leuciscidae species are the abundant and widely distributed fish species in Iraq's inland waters. They are complex species, and morphology makes them difficult to identify. Molecular analysis achieved and confirmed the morphological characters. Twenty specimens of Acanthobrama marmid were collected from two localities at Tigris River, in the middle of Iraq; 15 specimens from the Al-Zubaydia sub-district and five specimens from Al-Tharthar Lake. We used the mitochondrial DNA cytochrome b (cytb) gene to sequence the DNA of A. marmid. The following analysis are compared the sequences with those of other fish genera and species found in the Gene Bank. The barcoding result (DNA sequencing) in fishes found in the same family (Leuciscidae) showed

The research talks about the most important challenges facing Muslim youth of their ideological, social and economic types, and the youth is facing several problems, the most important of which are the intellectual and social invasion to which the Islamic nation has been exposed and ways to address them from a Quranic perspective and find solutions to these problems and these challenges in accordance with Islamic Sharia and the texts of the Holy Quran. From three topics and several demands, during which the researcher tried to find solutions to each challenge through the verses of the Noble Qur’an.