The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

The National trend and employment of Islamic heritage.

This stydy is an attempt to concept The employment of national Trend of Islamic heritage to serve ideological goals .

The research indicates to Arabic sights of heritage and the heritage through the curriculum of the first hational association , especially the first national trend , Arab mobile associate and also Almuthana , Al_Haritha Al_sho clubs .

The research depends on more origin documents and more Iraqi journals.

Basically, media studies focused on the important role of the blogs in boosting the democratic process in the Arab States. Blogs also worked on creating an alternative media for the public that maintained freedom of expression. However, media studies ignored the status of the blogs in the social and cultural fields.
The current study tries to tackle the socio-cultural dimensions of the blogs by means of showing how the blogs construct the self. The researcher is going to conduct interviews with the bloggers. He will also carry out a semiotic analysis that may reveal the strategies used by the bloggers. Besides, he tries to identify the realistic and traditional frames in which the social relationships are buil

The ammeter is art form from folklore of the Arab perform many character so he is actor several from place to another,  you able to use your tools (body) and (voice),  he is genus ammeter that the character

ٕ ضٞظ٤ق جالْطٌٞز ك٢ جالوخ هى ظٍٜ ً٘ٓ ظٌٜٞ جالوخ جٗٞ٤ُح٢ٗ جُوىْ٣ ، جي ضؼى ٌجكىج ٜٔٓح ُالوخ ذحؾحٚٓٗ جُٔهطِلس ؛ قط٠ أٚركص جُ٘ٞٛ٘ جٍُٓو٣س جُكى٣ػس ٝ جُٔؼحٍٚز ، ال ٌٜ٘ٔ٣ح ضكو٤ن ٖؼ٣ٍطٜح ٝ ٓطؼطٜح وٕٝ جالْطِٜحّ ٖٓ جألْطٌٞز ذ٘حت٤ح أٝ ك٣ٌٍح ، ًُج كوى ض٘حٍٝ جُركع ذىٌٙٝ ضٞظ٤ق جْطٌٞز ٕٖٞٗٔ جُطٌٞجض٤س ، ٢ٛٝ ٖٓ جالْحٍ٤٠ جُط٢ ٝؾىش قٌٟٞج ك٢ جالوخ جُؼح٢ُٔ ٝجُؼر١ٍ .جي ئٕ ضٞظ٤لٜح ك٢ جالوخ ٣ؼطٜ٤ح ذؼىج ٤ٓطحك٣ُ٤وح ٝجنٍ جٓٗح٢ٗ ٣ؿٔغ ك٢

The Gulf Cooperation Council (GCC) is the only one in the Arab system, which has been able to formulate a strategic vision with its dimensions and objectives, and that for its great achievements have contributed significantly to the development of the external and internal economic relations of the Gulf Cooperation Council six through the consolidation of economic policies, projects and joint institutions . There is no doubt that the establishment of the Cooperation Council for the Arab Gulf States six, has made security expensive as long as the aspiration to them the leaders and peoples of the region is the adoption of the GCC countries on itself in order to build a self strength ensures cut off the road to all interference in the affai

Abstract—In this study, we present the experimental results of ultra-wideband (UWB) imaging oriented for detecting small malignant breast tumors at an early stage. The technique is based on radar sensing, whereby tissues are differentiated based on the dielectric contrast between the disease and its surrounding healthy tissues. The image reconstruction algorithm referred to herein as the enhanced version of delay and sum (EDAS) algorithm is used to identify the malignant tissue in a cluttered environment and noisy data. The methods and procedures are tested using MRI-derived breast phantoms, and the results are compared with images obtained from classical DAS variant. Incorporating a new filtering technique and multiplication procedure, t

The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standar

Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program