The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

         Cosmetic products must be safe for use by consumers , It is also regulated and required the legislation of countries all over the world .  In this study out of 80 cosmetic products analyzed and 32.5% were found to be contaminated .Products such as mascara, lip pencil and eye pencil were analyzed . The contaminants including bacteria such as Staphylococcus aureus , Staphylocoocus epidermidis , Pseudomonas aeruginosa , Escherichia coli and Klebsiella pneumonia   which were ranging  in number  from (10³-10⁴ ) C.F.U. /ml and fungi such as Penicillium spp. , <

This study examines the transformation of political slogans, clichés, and stereotypes in Russia and Iraq during periods of political regime change in the late 20th and early 21st centuries. The main objective of the work is to identify and comparatively analyze the linguistic and cultural changes that accompanied political transformations in both countries. The research is based on theoretical concepts of political myth, framing, and critical discourse analysis. The research methodology includes content analysis of political texts, comparative analysis of linguistic transformations, and analysis of statistical data on cultural consumption. The main hypothesis is that, despite the presence of common trends in linguistic and cultural

A solid Phase Extraction (SPE) cartridges followed by HPLC-UV method is described for the simultaneous quantitative determination of benzidine (BZ) and its substituted 3, 3’-dichlorobenzidine (DCB) and 3, 3’-Dimethylbenzidine (DMB). The Benzidines were separated by liquid chromatography using a C-18 column with UV detector at wave length of 280nm. The mode of Flow was isocratic. The mobile phase was consisted of 75:25 methanol: water, column temperature 50C°, and Flow Rate 1.8ml/min. Calibration curves were linear (R2 = 0.9979-0.9995). LOD (26.36-33.67) µg/L, LOQ (109.98-186.11) µg/L, the Robustness (2.99-4.35), Ruggedness (2.93-3.65).Conditions of extraction by (SPE) cartridges were optimized, the resin used is Octadecyl silica (ODS

The aim of this paper is to determine the significant levels of some heavy metals such: lead, chromium, nickel and cadmium, were determined. Sources of pollution and their distribution according to presence of elements in the soils over the whole zone of the province of Maysan in southern of Iraq were investigated 36 soil samples from different zones: residential, industrial, commercial, agricultural and main roads, were collected from the soil surface and a depth of 30 cm and analyzed measuring of concentrations for heavy metals by a device ICP-MS technique. The results were compared with global standard levels of these elements in the soil.

The study was carried out in order to evaluate clinically and laboratory cachectic animals suffering from anemia. Animal examined were 50 cow and calf. The study include clinical, hemato and biochemical test for accurate diagnosis of cachexia in cows and calves . Blood smears were conducted for detection of blood parasites , fecal examination for gastrointestinal parasites and Different parameters were applied for classification of cachexia , depending on bony projection specially ribs and pelvic and generalized muscular atrophy. However , The study revealed an incidence of cachexia and anemia of blood parasites was including Theileria, Anaplasma, gastrointestinal parasites, ten cases were shown foreign body syndrome while other tens wer

The aim of this paper is to identify Nano-particles that have been used in diagnosis and treatment of leishmaniasis in Iraq. All experiments conducted in this field were based on the following nanoparticles: gold nanoparticles, silver nanoparticles, zinc nanoparticles, and sodium chloride nanoparticles. Most of these experiments were reviewed in terms of differences in the concentrations of nanoparticles and the method that was used in the experiments whether it was in vivo or in vitro. These particles used in most experiments succeeded in inhibiting the growth of Leishmania parasites.

Image of landsate-7 taken by thematic mapper was used and classified using supervised method. Results of supervised classification indicated presence of nine land cover classes. Salt-soils class shows the highest reflectance value while water bodies' class shows the lowest values. Also the results indicated that soil properties show different effects on reflectance. There was a high significant positive relation of carbonate, gypsum, electric conductivity and silt content, while there was a week positive relation with sand and negative relation with organic matter, water content, bulk density and cataion exchange capacity.

Image of landsate-7 taken by thematic mapper was used and classified using supervised method. Results of supervised classification indicated presence of nine land cover classes. Salt-soils class shows the highest reflectance value while water bodies' class shows the lowest values. Also the results indicated that soil properties show different effects on reflectance. There was a high significant positive relation of carbonate, gypsum, electric conductivity and silt content, while there was a week positive relation with sand and negative relation with organic matter, water content, bulk density and cataion exchange capacity.