This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

Fifteen samples of limestone, marls and, clay from the Fat'ha Formation are obtained from the location of Bashiqa village, Bashiqa anticline, Northeastern Iraq. A detailed investigation is carried out, during which twenty-four species of calcareous nannofossils identified, twenty- one are descried from other regions while three are left under an open name because of lack of material or insufficient samples. Besides, seventeen species of Ostracoda fossils were picked and diagnosed, including two subspecies, belonging to ten genera, and four subgenera.

The recorded calcareous nannofossil assemblages include two biozones which are from the lower to the upper part of the section: (1)  Helicosphaera ampliaperta Interval  Bio

Hydrogeological investigation and water budget calculation of Koi Sanjaq basin is carried out. This investigation includes the determination of the aquifer types extending through the study area and flow direction as well as aquifer hydraulic properties values. Three main unconfined aquifer types were distinguished , they are (Pilaspi), , (Bihassan-Muqdadiya and Fatha –Injana) Formations , where the flow map of the unconfined aquifers shows that the flow direction is from northern and northeastern parts towards the south and southeastern parts i.e. .Lesser Zab River. Analysis of pumping test data of 9 selected wells from unconfined aquifers show that T values range from 1.51m2/day to 64.4 m2/day revealing the great variations in the aq

Staphylococcus aureus is one of the common causative agents of infections, from asymptomatic carriers to healthy individuals. It can colonize anterior nares of carriers with a high capability to resist different antibiotics. Students are susceptible to bacterial infection due to some factors, including poor health habits and surrounding school conditions. This study screened the rate of vancomycin- and methicillin- resistant Staphylococcus aureus nose carriers among secondary students in rural and urban schools and its association with some sociodemographic factors. The study sample included 300 male/female students aged 15-20 years from 12 schools of rural and urban areas during the period from November 2020 till May 2021. It was fo

Theauthor addressed politeness discourse in “Surat Ghafir”. Quran texts include many rhetorical utterances which are considered pragmatic mechanismsconcerned with finding polite discourse. examining these texts allow to determine the effectiveness degree in the discourse, and to find the effect level that leads to interaction between the speaker and the listener. Graduation is considered an effect and a mechanism of discourse escalation.
The author reached a common definition of the graduation effectiveness term, due to its importance in finding polite discourse that is constructed by lingual manifestations some of which are escalation and graduation. Escalation is a mechanism to show the level of discourse graduation, it is a mea

The scholastic view of public religion differed, and this difference was on two extremes. All economic schools agreed that public debt is a monetary liquidity that was unjustly deducted from the income and output cycle as a result of the imbalance in the economic balance and the departure from the conditions of balance between aggregate demand and aggregate supply. Debt is a waste of financial resources allocated to productive accumulation. Except for the Keynesian school, which considers public debt to be an addition to aggregate demand after the decline in the role of the private sector in investment as a result of pessimistic expectations that warn of signs of economic contraction. Public debt is linked to the ex

In this paper, a comparison of production and domestic consumption of Iraq's food industries within economic environment of a sample of countries is presented. Tracked by a number of variables, To extrapolate the reality of this industry in terms of its importance to individual consumption and importance on national economy, then, to find size and type of obstacles facing the industry in Iraq. Relationship was measured through use of quantitative methods and digital data in the comparison process. Results showed that the large growth in the size of the population in Iraq is not the first multiplier in the high consumption of processed food, but the increase in the per-capita income. The treatment takes several aspects related to the gene