Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

In the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character

Abstract: Mixed ligand Mn(II), Co(II), Ni(II), Cu (II), Zn(II), and Cd(II) complexes with (TMAP) Schiff base ligand and (8HQ) have been composition and analyzed. Diagnosis by, melting point, solubility, Electronic, mass and IR-spectroscopic studies, conductivity elemental, thermoanalytical analysis displayed the forming of mononuclear complexes. Spectral studies results suggest an octahedral system or the metal (II) mixed complexes. The detainments of molar conductance of the mixed complexes in DMF coincide to electrolytic nature of the mixed complexes, consequently, these complexes could be subedited as [M(TMAP)(8Q)(H2O)]nX.yH2O (M=Co(II) and Cu(II) complexes(where n = 1, y = 0 ); [M(TMAP)(8Q)(H2O)]nX.yH2O (M = (where n = 1, y = 1 for Ni(

Many stone tools were found on a hill south of the Hor Al-Dalmaj which is located in the central part of the alluvial plain of Mesopotamia, between the Tigris and Euphrates Rivers. The types of rocks from which the studied stone tools were made are not found in the alluvial plain, because it consists of friable sand, silt, and clay. All existing sediments were precipitated in riverine environments such as point bar, over bank, and floodplain sediments. The collected stone tools were described with a magnifying glass (10 x) and a polarized microscope after they were thin sectioned. Microscopic analysis showed that these stone tools are made of sedimentary, volcanic igneous and metamorphic rocks, such as: sandstones, limestones, chert, con

Spergularia iraqensis sp. nov. is described as a new species from Iraq. This species has been collected from Diyala Province in the central east of Iraq; it is closely related to Spergularia rubra (L.) J. Presl & C. Presl, 1819 and Spergularia bocconei (Scheele) Graebn., 1919.
The distinguishing of the morphological characteristics of the new species alongside the two similar species are discussed with photographs, and an identification key is given for Spergularia iraqensis and other closely related species.