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

Antibiotic resistance is a problem of deep scientific concern both in hospital and community settings. Rapid detection in clinical laboratories is essential for the judicious recognition of antimicrobial resistant organisms. So, the growth of Uropathgenic Escherichia coli (UPEC) isolates with Multidrug-resistant (MDR) and Extensively Drug-resistant (XDR) profiles that thwart therapy for (UTIs) has been detected and has straight squeezed costs and extended hospital stays. This study aims to detect MDR- and XDR-UPEC isolates. Out of 42 UPEC clinical isolates were composed from UTI patients. The bacterial strains were recognized by standard laboratory protocols. Susceptibility to antibiotic was measured by the standard disk diffusi

Shifting Sand of English in Iraq language Policy and Planning

Comparative taxonomic study has been compeleted for the species of the. genus Centaurium Hill. of Iraq. So the morphological characters were studied comparatively for the first time form Iraqi materials. Stems, leaves ,infloresences and reproductive organs characters were a good taxonomic importance. Geographical distrtribution has been done for the species of the genus in addition to the environment information. The results were presented with schedules, tables, maps and micrographs. Taxonomic key for the species separation was also presented.

This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

Anticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy

The study aims to identify the Traumatic Symptoms (physiological, emotional, and cognitive) of earthquakes among the targeted sample; it also aims to identify the significant differences between psychological, emotional, and cognitive traumatic symptoms of earthquakes according to the gender and age of participants. The study additionally seeks to identify thepsychological positive-negative reactions associated with earthquakes according to gender and age of the participants. To measure the traumatic symptoms of earthquakes, a 4-point Likert scale questionnaire with (20) items (questions) accompanied with a 4-point Likert scale questionnaire with (18) items (questions) were used to measure the Psychological positive-n

leishmaniasis is a disease of global concern, Leishmania types and  distribution rates vary from country to another. For visceral leishmaniasis serum samples were examined by the kala-azar dipstick rapid test. Meanwhile smears were taken from lesions, air dried, fixed and Leishman stained then microscopically examined for amstigote stage in cutaneous leishmaniasis. From April 2014 to April 2015, 150 samples for cutaneous leishmaniasis (CL) and 108 serum sample for visceral leishmaniasis (VL) from in and out patients in Pediatric, Azadi Teaching and Kirkuk General Hospitals were examined. The incidence of visceral leishmaniasis was very low (2.7%) comparing to that in cutaneous leishmaniasis (64.6%). No significant differenc

      Multiple sclerosis (MS) is one of an autoimmune condition with uncertain etiopathology. According to new data, ABO system had played a role in the development and understanding numerous diseases. Lower level of 25-hydroxy vitamin D3 (25-OHD3) is considered as a risk factor for MS. The aims of this study is to identify the role of blood group distribution on the levels of parathyroid hormone (PTH), 25-OHD3, total calcium, inorganic phosphorus and total magnesium on MS patients. Additionally, we assessed the relation between Expanded Disability Status Scale (EDSS) and study parameters in patients. The Study included 107 patients with MS were distributed in to four groups according to their blood group (A, B, AB, and O).  Additi