The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorat

Controlling cost in construction projects is an essential issue. This study investigates the most critical problems that cause weakness in cost control in Iraqi construction projects. The quantitative technique was used by conducting a survey directed to professionals who work on construction projects. One hundred and sixty-four questionnaire forms were distributed to private sector companies, government companies, and government institutions, and the responses were subjected to the required statistical analysis. The results indicate that the most influential factors are the weakness in keeping up with the use of modern concepts, methods, and technologies, the delay in receiving the amounts due for work done from the owner, fluctuat

Background: Tumor associated tissue eosinophilia (TATE) has been described in a variety of neoplasms. In regard to squamous cell carcinoma, some studies worldwide done to assess stromal eosinophilia in oral and cervical squamous cell carcinoma. The objectives of this study is to evaluate the association of stromal eosinophilic infiltration of cutaneous squamous cell carcinoma and to detect the significance of this association.

Aim of the study

The aim of our study is to establish the relationship between the degree of stromal eosinophilia and the level of invasion and the histological grade in cutaneous squamous cell carcinoma.

Methods: In this retrospective study

Background: Tumor associated tissue eosinophilia (TATE) has been described in a variety of neoplasms. In regard to squamous cell carcinoma, some studies worldwide done to assess stromal eosinophilia in oral and cervical squamous cell carcinoma. The objectives of this study is to evaluate the association of stromal eosinophilic infiltration of cutaneous squamous cell carcinoma and to detect the significance of this association. Aim of the study The aim of our study is to establish the relationship between the degree of stromal eosinophilia and the level of invasion and the histological grade in cutaneous squamous cell carcinoma. Methods: In this retrospective study done at the histopathology department of al Wasity teaching hospital for orth

Background: Stromal inflammatory cells in malignant tissue have recently gained increasing interest. Unlike the extensive research on tumor‐infiltrating lymphocytes, published data about tumor‐infiltrating eosinophils in breast cancer are scarce. Furthermore, similar studies have yet to be conducted in Iraq.

Aims: The objective of this study is to examine the presence of eosinophilic infiltration by direct visualization using light microscopy and to analyze its relationship with other histological parameters in a group of Iraqi women diagnosed with invasive mammary cancer.

Methods and material: A retrospective study enrolled 90 h

  The research aimed to diagnose and interpretation of impact nature between Communities of practice dimensions (participation and spreading knowledge, confidence, social capital build) deportation strategic change choices (reengineering business process, business re-structuring, business innovation) in construction companies in the Iraqi Ministry of Construction and Housing, the research tested 4 construction companies working in investing sector in Iraq, the research applied on a sample of 102 persons who participated in Communities of practice distributed in several administrative levels (directors, division directors, project directors and engineers) the research used questionnaire as a main tool for dat

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

At a time when any tourist in the world wants a trip to reload his energy and enjoy peace and quiet and engage in adventures in a safe environment, terrorism comes to disturb him on that journey through operations aimed at the tourist and entertainment destinations, such as shops, restaurants, cafes and hotels Is the orbit of research) for many reasons. The security measures taken by hotels play an important and fundamental role in preventing or limiting these terrorist operations. At the same time, while some hotel administrations are constantly seeking to improve these measures to preserve the safety of their guests and visitors, In spite of the high number of attacks on hotels since 2001 and today. This research is intended to highlight

Abstract

All the economic  units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n

Aquatic Oligochaeta is an important group of Macroinvertebrates that has been very remarkable as bioindicators for assessing water pollution and determining its degree in water bodies. Hence, the idea of the current study aims at studying the impact of Baghdad effluents on the Tigris River by using oligochaetes community as bioindicators . For this purpose, four sites along the inside of Baghdad has been chosen. Site S1 has been located upstream, site S2 and S3 has been at midstream and site S4 at the downstream of the River.This investigation has used different types of biological indicators, including the  percentage of oligochaeta  within benthic invertebrates, which ranged from 49.2-51.28%. The highest percentage of the tubificid w