The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

In this work, metal oxides nanostructures, mainly, copper oxide (CuO), nickel oxide (NiO), titanium dioxide (TiO2), and multilayer structure were synthesized by dc reactive magnetron sputtering technique. The structural purity and nanoparticle size of the prepared nanostructures were determined. The individual metal oxide samples (CuO, NiO and TiO2) showed high structural purity and minimum particle sizes of 34, 44, 61 nm, respectively. As well, the multilayer structure showed high structural purity as no elements or compounds other than the three oxides were founds in the final sample while the minimum particle size was 18 nm. This reduction in nanoparticle size can be considered as an advantage for the dc reactive magnetron sputtering tec

In this work, a novel design for the NiO/TiO2 heterojunction solar cells is presented. Highly-pure nanopowders prepared by dc reactive magnetron sputtering technique were used to form the heterojunctions. The electrical characteristics of the proposed design were compared to those of a conventional thin film heterojunction design prepared by the same technique. A higher efficiency of 300% was achieved by the proposed design. This attempt can be considered as the first to fabricate solar cells from highly-pure nanopowders of two different semiconductors.

The imbalances and economic problems which it face the countries, it is a result of international economic developments or changes or global crises such as deterioration in trade, sharp changes in oil prices, increasing global indebtedness, sharp changes in foreign exchange rates and other changes, all that, they affect the economic features of any country. and These influences vary from one country to another according to the rigidity of its economy and its potential in maneuvering with economic plans and actions that would reduce the impact or avoidance with minimal damage. Therefore, the countries  that  suffer from accumulated economic problems as a result of mismanagement and poor planning or suffe

External Morphologicalstudy of species DiplacodestrivialesRambure of family :
Libellulidae from suborder Anisoptera of the order Odonata which were collected from
Maisan Governorate 2010.
such study was included : Detailed description of most body parts (Head,
Thorax,Abdomen and their appendages), identification and recognition of species, study male
and female genitalia. The species Diplacodes Triviales Rambure was new record to Iraqi
fauna of Odonata.

The research aims to identify the meaning of drug addiction, which being one of the behavioral-deviation signs. It largely seems similar to alcohol-addiction. World health organization has defined drug addiction as a sporadic or chronic-state of intoxication emerges of recurrent-consumption of drugs that impact harmfully on individual and society. The second aim is to study the psychological and health implications on drugs’ users and thirdly to design a psychological-program for those who take drugs.