The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

This study is based on samples taken from one of the main branches of Tigris River; Gharaf River, at Kut Barrage in Wasit Governorate, Iraq. It  aimes to study the quantity and quality of the mollusca Invertebrates; furthermore. The study evaluates the molluscan biodiversity of the rivers by using appropriate biodiversity indexes. Thus, the first of its kind study in the evaluation of the diversity of mollusc in Gharaf River assemblage.  Monthly samples were collected randomly from the river mud, for 12 months, from January till December 2016. During the collection process; 5 stations on the river were chosen for sampling with 10(±1) Km distance between each of the stations, including Wasit Governorate. The study showed the

Background:

A cap of size  and degree  in a projective space, (briefly; (k,r)-cap) is a set of  points with the property that each line in the space meet it in at most  points. The aim of this research is to extend the size and degree of complete caps and incomplete caps, (k, r)-caps of degree r<12 in the finite projective space of dimension three over the finite field of order eleven, which already exist and founded by the action of subgroups of the general linear group over the finite field of order eleven and degree four, to (k+i,r+1) -complete caps. These caps have been classified by giving the t_i-distribution and -distribution. The Gap programming has been used to execute the designed algorit

The role of free radical generation and lipid peroxidation in most diseases as a scientific explanation for development and destractivc process in biological tissues is confirmed.  In this study, an attempt to shed   li ght  on   the  possible  rel ation  between  some  biochemical parameters as a marker lor antioxidant in sera of (40)workers in  the ticld of mercury was investigated. The workers were divided into two

gt-oups according to the_1>_eri odof occupati.On.

Group A                        Occupation period <I 0

C'TTOl

The present study is meant to inquire about the training needs of middle stage leaders in Bisha, (Saudi Arabia) from the perspective of teachers. To achieve this purpose, the researcher has designed a questionnaire containing (31) items, distributed to a sample of (157) teacher (male and female) from the target population.

This research has demonstrated that the level of training needs for middle stage leaders was moderately reported with an arithmetic mean equivalent to (2.42), and a standard deviation of (0.36). Results have shown no significant differences at (α=0.05) in the sample’s expectations of the study’s variables.

The study concludes with a list of recommendations such as working on developing training pro

 This study presents detailed description of external morphology of cucurbit fly Dacus ciliatus (Loew).  All available external morphological characters were used for all body regions and their appendages with regarding of chaetotaxy and male and female genitalia. Such characters were supported by drawings.                  
 

   Excessive use of pesticides has led to increasing concern about undesirable effects on human health and the environment. Imidacloprid is an internationally used neonicotinoid insecticide due to its significant toxicity to insects. Its residues may reach the food chain, which is important for examining the potentially harmful properties of imidacloprid exposure. The current study aimed to characterize the histopathological effects of imidacloprid on the liver of male rabbits.

The Imidacloprid administration daily at the two chronic oral doses of (45 mg/kg and 90 mg/kg, daily) for 37 days. Treated male rabbits groups for treatment concentrations revealed many histopathological changes in the liver, such as congestion o

Background: intravenous regional anaesthesia (IVRA) is an effective method of producing anaesthesia of the extremities. Disadvantages are the rapid loss of anaesthesia after the deflation of the tourniquet and the rapid development of postoperative pain. It is important to search for agents with longer durations of action, better nerve fibre selectivity, lesser degrees of motor blockade and lower incidences of systemic toxicity.Objectives: This study was designed to evaluate and compare the clinical effects of intravenous regional anaesthesia, with lidocaine alone, or in a combination with ketamine and atracurium for better analgesia, and to examine the possible clinical advantages of using muscle relaxants (i.e., atracurium) with intrav

     In this work an approach has been developed to investigate the influence of surface roughness on thermohydrodynamic performance in aligned and misaligned journal bearings by considering an average flow model and deriving the shear flow factor for various roughness configurations, similar to the pressure flow factor. An average Reynolds equation for rough surfaces is defined in term of pressure and shear flow factors, which can be obtained by numerical flow simulation, though the use of measured or numerically generated rough surfaces. Reynolds, heat conduction and energy equations are solved simultaneously by using a suitable numerical technique (Finite Difference Method) to obtain the pressure and temperature di