The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

One hundred isolates of Pseudomonas aeruginosa were obtained from patients admitted to Baghdad hospitals, Iraq during the period between May 2018 until July 2018. These isolates were distributed as 15 isolates from blood, 25 isolates from urinary tract infections, 10 isolates from sputum, 12 isolates from wounds, 15 isolates from ear infections, 15 isolates from bronchial wash of patients suffering from respiratory tract infections in addition to 8 isolates from cystic fibrosis patients. The isolates were initially identified by culturing on MacConkey agar, blood agar and P. aeruginosa agar then diagnosed by performing some morphological and biochemical tests. The second diagnosis was done by API 20E system followed by Vitek 2 compact syste

Technological and digital development has allowed the emergence of many methods of producing semantics on social media sites within semiotic and propagandistic frameworks. This is what made the image appear in different molds and shapes, especially as it is the first material for visual perception.
This made the Israeli propaganda discourse use it as an important tool to manage the content of suggestive messages with semiological connotations. By doing so, such tool uses social networking sites as an appropriate environment to achieve those goals, which are related to cases of manipulating emotions and minds. It, moreover, changes convictions, attitudes, trends and behaviors according to what the propaganda planner wants.
Many Isra

Blastocystis is a ubiquitous human and animal protozoa that inhabit the gastrointestinal tract. Metronidazole is considered the standard drug for the treatment of Blastocystis infection; however, there is growing evidence of treatment failure, hazardous side effects, and appearance of strains resistant to metronidazole. In the last era, many studies have been implicated in the quest for new treatments for Blastocystis infection, especially natural products. Attention has been focused on the effect of Amygdalin (B17) and pumpkin seed on eradicating parasitic infections. The current work was built up to explore the in vitro efficacy of two natural compounds, Amygdalin (B17) and pumpkin seeds against

Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

Abstract: This paper presents the results of the structural and optical analysis of CdS thin films prepared by Spray of Pyrolysis (SP) technique. The deposited CdS films were characterized using spectrophotometer and the effect of Sulfide on the structural properties of the films was investigated through the analysis of X-ray diffraction pattern (XRD). The growth of crystal became stronger and more oriented as seen in the X-ray diffraction pattern. The studying of X-ray diffraction showed that; all the films have the hexagonal structure with lattice constants a=b=4.1358 and c=6.7156A°, the crystallite size of the CdS thin films increases and strain (ε) as well as the dislocation density (δ) decreases. Also, the optical properties of the

            This research aims to explore the impact of strategic  intelligence by his dimensions (Foresight , system thinking, vision, motivation and partnership) on decision making styles which represented by ( rational, intuitive, dependent, Spontaneous and  Avoidant style) for a sample of the administrative leaders in the center of  Reconstruction &Housing Ministry and Some its formations which are companies of (Sa'ad, Al Mansour, al Farouq, Assyria, al-Mu'tasim, al- Rasheed, and Public Authority for Housing).  So to achieve the  research objectives and to test hypotheses, it has been relying

The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

Motives: Baghdad is the capital city and an important political, administrative, social, cultural and economic centre of Iraq. Baghdad’s growth and development has been significantly influenced by efforts to accommodate various needs of its steadily growing population. Uncontrolled population and urban growth have exerted negative effects in numerous dimensions, including environmental sustainability because urban expansion occurred in green spaces within the city and the surrounding areas.Aim: The aim of this study was to examine the planning solutions in Baghdad’s green areas in the past and at present, and to identify the key changes in the city’s green areas, including changes in the ratio of green urban spaces to the tota