The purpose of this study is aimed to lay down an arranged platform suited to Iraqi constructional associations which in charge to carry out multi constructional projects, as it fulfilled management requirements and supervising, so that low - cost projects will be controlled in due term and quality. Based on primary info and observed data collected, the study thesis has been formulated in this way: Iraqi constructional sector bodies which are in charge to implement simultaneously multi constructional projects in need to reformulate its organized structure so that it will be more fitted to management and control of these projects. This thesis includes a
theoretical part contained presenting the most important resources locally and int

The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

The image of television dominates the cognitive and artistic motivations. It is the formulation of ideas and visions along with its documentary ability. It is the main element in television work as it is a story that is narrated in pictures. Therefore, attention to image building is a major point of gravity in the work structure as a whole. On the image is the element carrying all aesthetic and expressive values of news and information directly to the hints that work to stimulate and stir the imagination of the recipient to evoke mental images added to the visual images to deepen the meanings.
All visual arts carry elements and components that follow in a particular pattern to give special meanings and specific connotations. However,

The objective of this study is to evaluate the bacterial count and heavy metal concentration of river water on fish micronuclei. Fish and water samples are carried out in 1 May to 1 June 2013 from Tigris River. A total of fifty three fish sample are studied. The bacteriological quality of water showed that the total viable count is ranged from 150×103 to 352×103 cfu/ml and fecal coliform counts was 1250 cell/100ml during the study period. All the metals (Cu, Hg, Pb, and Zn) are within the normal limit, but Cd was slightly elevated in river water samples. The appearance of micronuclei in red blood cells of all fish species is detect , by recording a larger number of it, in ( Abu Alsomere , Hishne , Bannini Kaber al fam & Karkoor

The lower respiratory tract of sheep was studied to determine the torsion and branching of the bronchial tree. The respiratory system of ruminants and all living organisms is one of the most important organs in the body that controls the amount of gas exchange between the heart and lungs through the airways, it is clear that in sheep it consists of a narrow bronchial tube that reaches the extent of lung tissue repercussions. He used silicon, water, acid, and at room temperature, and the substance was injected with an injection gun through the trachea and was pushed gently to spread and distribute in all parts of the lungs with moderate manual pressure. The results showed that the mold shape in the lung and the bronchial branches of

When we try to navigate the experiment in search of the repressed and to find the dream of creativity by changing the modularity of the presentation, and the relationship of the characters with the rest of the elements according to a visual vision that reflects the product of the presentation system through the formation of visions and ideas within the textual structure.
We find that the expression of the theatrical act may need to exclude narrative dialogues and turn them into a tangible visual language. Physical and visual expression, and movement review, thus producing a “picture language” through which it is possible to form a new vision, and this is called (image theater), which translates the language of dialogue through lig

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

Social risks posed a great challenge to the development path in Iraq, which resulted in widening the development gaps, whether these gaps were between rural and embargoed areas, or between Iraqi governorates, and the gender gap. Besides, the nature of the reciprocal relationship between the social risks and the development process requires the adoption of development trends that are sensitive to the risks that take upon themselves the prompt and correct response to these risks, away from randomness and confusion that Iraq suffered from for decades. However, currently, the situation has differed a great deal. This is because the size and types of such gaps have widened and become more complicated than before; a matter which has led to hav

The  transfer of  training  process occupies a great importance in achieving the ultimate goal of participating in the training programs , it  is sure that this does not take place without the support of the working environment for trainees,  and The research aims to personification role the work environment characteristics  of supporting the transfer of training.                                    

The research problem is the weakness transfer of training to the work en