The evaluation and efficiency and effectiveness of account system for the department of delegation and cultural Relationships in the center of ministry of higher Education and Scientific research Considered as a very important and active subjects in the modification of accounting system in this department and to develop it and make it able to make available important and accurate information for the planning requirements and monetary and evaluation performance and to make decisions, besides to develop the performance of Iraqi Cultural departments working abroad and to render its role effective to serve the students of higher education in the progressive Countries to facility its growing in scientific and professional and technica

Al-Yusifia river was assessed at three sampling stations with study period from Autumn 2010 to the end of Summer 2011. The present investigation was carried out on diversity of fungi and bacteria from Al-Yusifia river, Baghdad city. During the study, a total of 12 fungal genus and 6 bacterial genus were isolated during the year seasons. The dominant fungus at the three stations were Penicillium sp., then Rhizopus and Trichophyton   megninii while the dominant bacteria was Escherichia coli and Klebsiella sp.

            The higher

For cleaner air and unpolluted continue assessment study air pollution the city of
Baghdad by measuring the concentrations of air pollutants, which included TSP, Pb, where
the adoption of three stations (Andalus Square, Jadiriya, Allawi) are distributed in the city of
Baghdad in order to compare the concentrations of these pollutants with previous studies.
Study pointed out that the city's air contaminant, especially in minutes outstanding after
deducting the amount of atmospheric dust thick mechanism city this year where the highest
concentration of minutes outstanding (9895) micrograms / m 3 at the station Alawi and lower
concentration of 157 micrograms / m 3 at the station Alawi and this was higher than the
det

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

This paper presents an efficient methodology to design modified evaporative air-cooler for winter air-conditioning in Baghdad city as well as using it for summer air-conditioning by adding a heating process after the humidification process. laboratory tests were performed on a direct evaporative cooler (DEC) followed by passing the air on hot water through heat exchanger placed in the coolers air duct exit. The tests were conducted on the 2nd of December /2011 when the ambient temperature was 8.1°C and the relative humidity was  (68%). The air flow rate is assumed to vary between 0.069 to 0.209 kg/s with constant water flow rate of 0.03 kg/s in the heat exchanger. The performance is reported in terms of effectiveness of DEC, satura

Background: Restoration of root canal treated teeth with a permanent restoration affect in the success of endodontically treated teeth. This in vitro study was performed to evaluate and compare the fracture strength of endodontically treated teeth restored by using custom made zirconium posts and cores, prefabricated carbon fiber, glass fiber and zirconium ceramic posts. Materials and method: Forty intact human mandibular second premolars were collected for this study and were divided into five groups. Each group contains 8 specimens: Group1: Teeth restored with Carbon Fiber Posts; Group2: Teeth restored with Glass Fiber Posts; Group3: Teeth restored with Zirconium Ceramic prefabricated Posts; Group4: Teeth restored with Zirconium Posts

Authentic materials are the most important tools that the teacher could use in class in order to make teaching go smoothly and effectively in transmitting the necessary knowledge to all students. This research has investigated experimentally the effect of using authentic materials in teaching English as a foreign Language, because a number of studies point out that the use of authentic materials is regarded a useful means to motivate learners, arouse their interest and expose them to the real language they will face in real life situations.

It is hypothesis that there is no statistical significance difference between the experimental group who taught English as a foreign language by using the authentic materials with those  

The main problem of this research is the delay of implementation of the investment plan projects for the period (2013-2016) and the weakness of the staff ability in the ministries and they don’t have the sufficient experience to carry out the implementation process.

Therefore, the research aims to evaluate the implementation of programs and projects of the investment plan in a manner consistent with the objectives set for them without any wasteful of efforts, time and money. And then identify the problems and obstacles to determine the deviations of the implementation of the specific for each sector according to the criteria of evaluation and the form of cost, quality, time and implementation.<

  Abstract

          The  cultural contrast is considered of the essential subjects in the field of administration of international businesses which have great and effective role for representation in one social system for the individuals have various belongings, and the nursing performance is considered  an essential basic for health care, thus  a discussion for two variables have  done to formulate the intellectual frame for this research which are( the cultural contrast and the nursing performance). depended a questionnaire as a research tool by(90) he/ she nurses of the Iraqis and the arrivals( the