The study aims to indicate the role of the agricultural initiative in building agricultural development, mediated by activation of the role of internal and external audit on agricultural initiative projects, for the purpose of meeting the challenges of abuses on agricultural land and lack of water used in agriculture and proportions of high poverty, which led to the rural people of the migration to the city and leave agriculture and livestock, and that of the main conclusions reached by the researcher. When comparing the work of the external auditing agencies (the Federal Office of Financial Supervision) on the initiative of agricultural projects with internal audit services in the Directorate of Agriculture and branches of the Agricultu

    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

Throughout what mentioned above, It is obvious that the aware narrator in these biography models was the strongest tool in presenting the content, especially the biographies under study were written by feminine hands, striving to prove her identity by all means and ways. In addition, we can suppose that the hiding of she writer behind the character is no more than a mask, by which she want to mask herself so that she can express herself frankly and freely, especially when she talks about subjects that are inconsistent with the society, customs and traditions. It is important to refer that the existence of the participant narrator in the biographies under study does not prevent the presence of another narrator such as external or aware na

The audio-visual arts are considered modern arts compared to theater, plastic arts, and music. It proved its distinguished presences among other arts. It was capable of forming a huge audience and took television from cinema, literature, theater, type of narration, and narrative instructor. Also, it took symbolism and metaphorical repetition from literature. As for the importance of the functions that repetition has the research concentrated on the importance of function of repetition in deeping the esthetic meaning in television drama. The research was limited by:1.Objective limit: functions of repetition in deeping the esthetic meaning in series of (Harem Al-Sultan).2.Place where it was showed: series of (Harem Al-Sultan) part four on

paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

The current research aims to determine the extent of the impact of the strategic direction to the  business process reengineering, in the Office of the Ministry of Oil To reach that goal was a sample of community research study consisted (50) members of the senior leadership represent the problem in organization researched in the ambiguity of the strategic direction of knowledge of the compatibility of the strategic direction with Business Process Reengineering and   used questionnaire, interview and  observation to obtain the information needed to search was addressing data by the statistical system spss percentage  and the arithmetic mean, standard deviation and coefficient of variation .

Estimation the unknown parameters of a two-dimensional sinusoidal signal model is an important and a difficult problem , The importance of this model  in modeling Symmetric gray- scale texture image . In this paper, we propose employment Deferential Evaluation algorithm and the use of Sequential approach to estimate the unknown frequencies and amplitudes of the 2-D sinusoidal components when the signal is affected by noise. Numerical simulation are performed for different sample size, and various level of standard deviation to observe the performance of this method in estimate the parameters of 2-D sinusoidal signal model , This model was used for modeling  the Symmetric gray scale texture image and estimating by using

The development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i

Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible  with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations. 

The research seek to achieve

Objective: To establish growth curve for a sample of infertile women and to assess Body Mass Index.
Methodology: Non-probability (purposive sample) of (100) infertile women, who visit Kamal Al-Samaraee
Hospital/ fertility and IVF center . The data are collected through the use of constructed questionnaire, which
consists of two parts. Part 1: consists of (5) items about demographic characteristics, part 2: consists of (4) items
about reproductive status, descriptive statistical analysis procedures (frequency, percentage, Contingency
coefficients, polynomial cube order).
Results: Revealed that the infertile women in the study group had decrease in their Body Mass Index with aging
(with increase of infertility duration