In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limit

   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio

This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic

 A new technique in cultivation by installing membrane sheet below the crop’s root zone was helped to save irrigation water in the root zone, less farm losses, increasing the field water use efficiency and water productivity. In this paper, the membrane sheet was installed below the root zone of zucchini during the summer growing season 2017 in open field.  This research was carried out in a private field in Babil governorate at Sadat Al Hindiya Township reached 72 km from Baghdad. Surface trickle irrigation system was used for irrigation process. Two treatment plots were used, treatment plot T1 using membrane sheet and treatment plot T2 without using the membrane sheet. The applied irrigation water, time of

Groundwater is an important resource that can be used for various purposes. Various factors can change the chemistry of the GW, such as the chemical composition of an aquifer as well as the leaching of human waste into groundwater. The study area is a barren land covered by some sabkhas, in addition to some agricultural fields. The study aims to assess groundwater quality for drinking purposes using the Water Quality Index. The groundwater is chemically heterogeneous and has a wide quality range from very poor to excellent. Evaporation appears to be the controlling factor among the other shallow waters, while relatively deep water is related to rock-soil dominance. Rocks, land use and land cover have helped control the groundwater q

Objectives: The study aims to evaluate the application of monitoring indicators for maternal, newborn and
child health through the evaluation of impact and coverage health indicators and to evaluate the usefulness of the
application of these indicators at sub primary health care centers in Baghdad City.
Methodology: A descriptive comparative design, which is using the evaluation approach, has been steered at
Sub Primary Health Centers of Baghdad City in order to evaluate the application; impact and coverage, and the
usefulness of monitoring indicators for maternal, newborn and child health from December 4th 2017 to April 29th
2018. A multistage, "non-probability" convenient, sample is selected for the present study. A t

As the reservoir conditions are in continuous changing during its life, well production rateand its performance will change and it needs to re-model according to the current situationsand to keep the production rate as high as possible.Well productivity is affected by changing in reservoir pressure, water cut, tubing size andwellhead pressure. For electrical submersible pump (ESP), it will also affected by numberof stages and operating frequency.In general, the production rate increases when reservoir pressure increases and/or water cutdecreases. Also the flow rate increase when tubing size increases and/or wellhead pressuredecreases. For ESP well, production rate increases when number of stages is increasedand/or pump frequency is

The paper investigates the frequency and the impact ofusing Functional formulas in EFL students` fluency and accuracyused in English teaching in College of Education for HumanSciences (Ibn Rushd), English Department. This study aims atfinding out the frequency of formulaic sequences’ in students`fluency- accuracy skills, whether or not the student differences inthe functional formulas in fluency- accuracy competences ,andinvestigating differences in types formulaic sequences in fluencyaccuracyskills. The instruments are (observation and essay writing)used in investigating the fluency through using observation whereasin accuracy using essay testing. With 100 functional formulas, oneighty students second year at English Department.