The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

Abstract:
Taghlib tribe had an important part in the history of the first century of
hijra. She managed to get the best social, economic and political basis in the
Arab- Islamic state. In this basis Taghlib was the best Dhimies in the Islamic
state. This tribe refused to be among the people of the book, and to be from
the people of dhima. That tribe refused to pay the Jizya and Khraj, but
accepted to pay double Sadaqa in stead of Jizya and Khraj, so in that case
many Muslims become angry.
Although their Christianity was naïve and simple, Taghlib hold it until the
end of the third century A.H. Taghlib did so because her people wanted to
keep their good relation with the Byzantine. Taghlib thought that the

The aim of this study is to explain methods to be followed for the recovery Alsnav Hor, who represents the northwest portion of the Hammar Marsh in the province of Dhi Qar, after the drought in which that happened in 2008. The study included description of the region before the drought, the description of its natural and human environments, the economic events and activities, then the study included drought throughout the region, the environmental impacts caused by drought, its impact on social reality, economic and healthy for its environment, and then reached to the problems of social and economic in the region, depending on the Field studies and documented in the specialized government departments, information analysis for the

In a world of limited space, the owners are always surrounded by others next to them, and, consequently, there is hardly any activity which the owner may exercise on his land which would not affect the other owners. If he builds a building, that building may block the sun's rays or the air from the buildings next to it and owned by other people. And if he runs a business, the lands adjacent to that business may be overburdened with the accompanying noise or traffic. If oil is prospected in a land, the neighboring lands may be deprived of oil or their owners may be exposed to toxic fumes. Hence the importance of researching the intention of harming others, as it is one of the most important forms of abuse in the use of the right (especially

Abstract The current study is a theoretical study that aims to underline the role of picture books as a serious genre of children's literature in raising children's understanding of English literature and life concepts; especially for non-English speakers. Unfortunately, most Iraqi people have developed a social phobia of learning English since childhood. This phobia is resulted from the heavy traditional reading and writing assignments as well as hard exams. Therefore, this study suggests incorporating more interesting literary material like picture books that would bring pleasure and help in raising children's love and cognition of English Language. More significantly, it calls to replace the old curriculum with a more vital

The current research aims to identify the contributions of small income-generating projects in theempowerment of rural women in Nineveh Governorate ,Al-Hamdaniya district, as a simplerandom sample was drawn from the research community of 280 respondents , according to theRobert Mason equation at the level of significance 0.05, so the sample size was 162 respondents,i.e. a percentage 58% collected the necessary data using a questionnaire prepared as a basic toolfor data collection consisting of 20 items distributed on two axes ,and the results of the researchwere analyzed and presented using the spss statistical program, as well as manual analysis usingrepetitions, the weighted mean, the standard deviation, and the percentage weight. And the

This study includes the application of non-parametric methods in estimating the conditional survival function of the Beran method using both the Nadaraya-Waston and the Priestley-chao weights and using data for Interval censored and Right censored of breast cancer and two types of treatment, Chemotherapy and radiation therapy Considering age is continuous variable, through using (MATLAB)  use of the (MSE) To compare weights The results showed a superior weight (Nadaraya-Waston) in estimating the survival function and condition of Both for chemotherapy and radiation therapy.

Mauddud Formation (Albian stage-the Early Cretaceous) is an important oil reservoir in Ratawi field of southern Iraq. Four wells, R T-2, R T-3, R T-6, and R T-7, located 70 km northwest of Basra, were selected to study microfacies properties and petrophysical associations with the probability of oil production. Seventy-seven core samples are collected, and thin sections for petrographic analysis. The self-potential, Gamma-ray, resistivity, and porosity logs are used to determine the top and bottom of the Mauddud Formation. Water saturation of the invaded and uninvaded zones, shale volume, and porosity were calculated. The study area results showed that the quantity of shale is less than 15% for most of the wells, and the dominant po

Introduction: Biocides are commonly used for disinfection in a variety of contexts. They are generally used to avoid infection by controlling biofilm on medical equipment. However, the literature lacks information on the effect of biocide on efflux pump gene expression. Objective: To determine the influence of biocide on biofilm development and efflux pump acrA and ramA gene expression. Methodology: The microtiter plate method was used to identify biofilm development in 80 isolates of K. pneumoniae. The minimal inhibitory concentrations (MIC) of three biocides (quaternary ammonium compound (QAC), chlorohexidine digluconate, and chloroxylenol) were estimated. The effect of QAC on the intensity and viability of biofilms was investigated as we

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa