This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

The aim of this research is to identify the impact of the effectiveness of digital transformation technology in improving the efficiency of the insurance service in the public insurance companies in Iraq through digital transformation technology in the insurance process "promotion of the insurance product, submission of insurance application, underwriting, settlement of losses" and to achieve this goal a questionnaire was designed A survey distributed in the surveyed community Which represents the decision makers in the researched companies under study, and one of the most important results of the research was the existence of a relationship between digital transformation and improving the efficiency of the insurance process, whether thr

           Algae have been used in different applications in various fields such as the pharmaceutical industry, environmental treatments, and biotechnology. Studies show that the preparation of nanoparticles by a green synthesis method is a promising solution to many medical and environmental issues. In the current study, the green alga Stigeoclonium attenuatum (Hazen) F.S. Collins 1909 was isolated and identified from the Al-Hillah River (Governorate of Babylon) in the middle of Iraq. The green synthesis by the aqueous extract of algae was used to prepare the nanoflakes of ZnO. Nanoflakes of ZnO are characterized by X-Ray diffraction (XRD) and scanning electron microscope (SEM) with flakes shape and dimensions ranging be

An environmentally friendly technique was used to prepare titanium dioxide@ silver (core shell) (TiO₂@Ag NPs) using chard leaf extract, a natural stabilizer and reductant. A nanocomposite (NCs) of TiO₂@Ag supported by halloysite nanotubes (HNTs), TiO2@Ag/HNT NCs, was prepared under microwave irradiation. The microwave technique is used to accelerate the reaction and enhance the homogeneity of nanoparticle distribution. Spectroscopic and structural analyses were performed on the resulting nanocomposite. X-ray diffraction (XRD) revealed a clear crystalline structure with grain sizes ranging from 7 to 15 nm, with an average of ~11 nm, the transmission electron microscope (TEM) revealed that the size of nanoparticles in the TiO₂@Ag/HNT N

The objective of the study: is to investigate the correlations between the HER2 neu gene status with the clinicopathological parameters of infiltrative breast carcinoma. A total of seventy four Iraqi breast cancer patients were collected from one center (Department of Public Health) paraffin blocks were collected from histopathology department central public health laboratories, Bagdad, Iraq from 2014-2015. The cases which has been taken included invasive ductal and invasive lobular carcinoma type Women age were ranged from 24-80 years old. Evaluation of Her-2/neu gene amplification status was done using FISH and CISH techniques that showed a significant correlations with clinicopathological parameters.

The study aimed to explore the effectiveness of using rational judgment strategy in teaching science to develop scientific thinking for second-grade students. The researcher utilized the quasi-experimental approach based on (the pre/post designing) of two groups: experimental and control. As for tools: a test of scientific thinking prepared by the researcher that proved its verification of their validity and reliability. The test applied on a random sample of (66) students, divided into two groups: (34) experimental, and (32) control. The results showed that the experimental group outperformed the control group in the post-application of the scientific thinking test, In each skill separately, and in the total skills. The study recommende

The research aims at showing the effectiveness of the existing deposit facilities in the liquidity of the Iraqi banking system for the period 2010/2017. The problem of research indicates that the Iraqi banking system enjoys high liquidity levels exceeding the standard rate set by the Central Bank of Iraq amounting to 30% For an appropriate level of liquidity remains a major challenge to the management of the bank because it is a trade-off between profitability and liquidity, and also indicates the existence of funds disabled and not available for credit and investment opportunities, and based on the research hypothesis:

The existence of a significant effect of the deposit facilities existing in the liquidity of the Iraqi banking