Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance  providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, es

A geological model was built for the Sadi reservoir, located at the Halfaya oil field. It is regarded as one of the most significant oilfields in Iraq. The study includes several steps, the most essential of which was importing well logs from six oil wells to the Interactive Petrophysics software for conducting interpretation and analysis to calculate the petrophysical properties such as permeability, porosity, shale volume, water saturation, and NTG and then importing maps and the well tops to the Petrel software to build the 3D-Geological model and to calculate the value of the original oil in place. Three geological surfaces were produced for all Sadi units based on well-top data and the top Sadi structural map. The reservoir has

The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

حزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013

The research aims to identify the effect of jigsaw strategy in learning achievement and engaging for the third grade intermediate students in chemistry. The research sample consisted of (61) students distributed in two experimental and control groups. The research tools consisted in the achievement test and the measure of engaging learning. The results showed that there are statistically significant differences at the level of (α = 0.05) between the experimental group and the control group in both the achievement test and the measure of learning involvement for the benefit of the experimental group. In this light, the researcher recommended the use of jigsaw strategy for teaching the subject matter. Lamia because of its impact in raising

The research aims to how to deal with certain situation to ensure the continuous competitive excellence of business market under the situation of covid-19, especially how to deal with major challenges, identifying the capabilities of tourism industry, investigating the ability of tourism agencies to resist the dynamic change of both internal as well as external environment to ensure their sustainability.

The important here as the paper notice, is how to be efficient and trying to find solutions in order to grow and survive through choosing certain strategies that aligned the critical issues.

Thus to achieve this level, many scenarios planed that could adopt in case of such pande

The study aimed to reveal the degree of inclusion of media concepts in the books of social and national studies in general education in light of the criteria of media education and the nature of the Saudi society. Additionally, to identify the estimations of the participants in the study of the importance of including media concepts in these books, and to build a matrix of the range and sequence of media concepts in the books of social and national studies in the grades of Saudi general education. The study followed the descriptive approach in both descriptive analysis of the textbooks and descriptive survey of the study participants who were (203) students in the schools of boys and girls in general education in Makkah. The study used t

Abstract: Iatrogenic furcal root perforations are serious complications during dental treatment. This study was aimed to compare the sealing ability of new bioceramic root repair material TotalFill® with the other perforation repair materials (GIC, MTA and Biodentine) using a dye- extraction method.Materials and Methods: Forty extracted, human mandibular molars with non-fused well developed root were collected. Artificial perforations were made from the external surface of the teeth. Then the teeth were randomly divided into 4 experimental groups (n= 10) according to the type of repair material used in this study; Medifil glass ionomercement, TotalFill® bioceramic root repair material, BiodentineTM and MTA Plus. The specimens were then im