The objective Effect of Internal and External Environment and its Psychological & Practical Reflection on the Political Decision-Making Process

The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depen

    Multiple applications use offline handwritten signatures for human verification. This fact increases the need for building a computerized system for signature recognition and verification schemes to ensure the highest possible level of security from counterfeit signatures. This research is devoted to developing a system for offline signature verification based on a combination of local ridge features and other features obtained from applying two-level Haar wavelet transform. The proposed system involves many preprocessing steps that include a group of image processing techniques (including: many enhancement techniques, region of interest allocation, converting to a binary image, and Thinning). In feature extraction and

natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

Non Uniform Illumination biological image often leads to diminish structures and inhomogeneous intensities of the image. Algorithm has been proposed using Morphological Operations different types of structuring elements including (dick, line, square and ball) with the same parameters of (15).To correct the non-uniform illumination and enhancement biological images, the non-uniform background illumination have been removed from image, using (contrast adjustment, histogram equalization and adaptive histogram equalization). The used basic approach to extract the statistical features values from gray level of co-occurrence matrices (GLCM) can show the typical values for features content of biological images that can be in form of shape or sp

First: the definition searchEnsure the definition Introduction of research and its importance, as it was addressed to the importance of the importance of training in the development of people and institutions and the importance of diversifying the training vocabulary and a lot of relevant courses for its role to develop work and get away from the routine work, and was put up for the importance of research to identify the problems and obstacles facing the process of providing training as the best in order to access to the ambition sought by workers on training and even the trainees while defined research problem that was observed weak performance and cost-effective training through the study of some of the questionnaires distributed

    The experiment was conducted in the glass house in a  nursery at the growth season 2013.The experiment was designed by  the Completely Randomized Blocks Design(CRBD).The seeds of two varieties of eggplant were studied.They were : 1.Lot (Number)Melaneana  an American species,2.Aydinsiyah a Turkish species.We used three periods of water stress(1,8 ,16)days  respectively, and three concentrations of proline acid (0,50,100) ppm using three frequents for each treatment.The experiment contained 54 experimental unit.The seeds were planted on the 30th/8/2013 in the glass house of the nursery, a month later, we put the plantelet in pots with good  fertilized soil in the glass house.Some growth features were

The aim of this research is to identify the role of strategic agility achieving organizational excellence in one of the formations of the Ministry of Municipalities (Dhi Qar Sewage Directorate), as important service organizations that have a key role in serving and developing the society which faced many administrative challenges and issues and as a result of the changes in the environment is continuing and accelerating, so the adoption of modern administrative concepts such as strategic Agility and knowledge of their role in achieving organizational excellence can help them in facing these changes and achieve what they aspire to. In order to achieve research objectives, two main hypotheses have been formulated. The first hypothe

The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari