The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq

Spot panchromatic satellite image had been employed to study and know the difference Between ground and satellite data( DN ,its values varies from 0-255) where it is necessary to convert these DN values to absolute radiance values through special equations ,later it converted to spectral reflectance values .In this study a monitoring of the environmental effect resulted from throwing the sewage drainages pollutants (industrial and home) into the Tigris river water in Mosul, was achieved, which have an effect mostly on physical characters specially color and turbidity which lead to the variation in Spectral Reflectance of the river water ,and it could be detected by using many remote sensing techniques. The contaminated areas within th

   This research presents a comparison of performance between recycled single stage and double stage hydrocyclones in separating water from water/kerosene emulsion. The comparison included several factors such as: inlet flow rate (3,5,7,9, and 11 L/min), water feed concentration (5% and 15% by volume), and split ratio (0.1 and 0.9). The comparison extended to include the recycle operation; once and twice recycles. The results showed that increasing flow rate as well as the split ratio enhancing the separation efficiency for the two modes of operation. On the contrary, reducing the feed concentration gave high efficiencies for the modes. The operation with two cycles was more efficient than one cycle. The maximum obtained effici

Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time  where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver.

Objectives: To assess age, sex, and body

Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time  where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver. Objectives: To assess age, sex, and body mass index (BMI) as

Ninety eight mobile samples, (54) galaxy phone and (44) I phone, were swabbed for bacterial culture determination by culturing on MacConky agar , Blood agar , Mannitol salt agar , Muller Hinton agar .Staphylococcuswas the highest frequent isolated bacteria from Galaxy phone (33%) and I phone (37%). This study revealed that galaxy phone appears less contaminated with bacteria, the ratio of non-contaminated devices is (44%) when compared with I phone (9%). Sensitivity test showed that Ogmintin have the lowest effect on Staphylococcusisolated from both type of devices while cefitriaxone have the highest effect. DNA of isolate from galaxy 31 that exhibit highest resistance against antibiotics was extracted and 16S rRNA gene was polymerized by P

AshShinnafiyah and AsSamawa cities suffer from significant increase in salinity of Euphrates River water compared with their counterpart's north AshShinnafiyah city which is reflected adversely on the quality of water within the study area. The study aims to find possible solutions to avoid the deterioration of Euphrates River northern AshShinnafiyah city until AsSamawa city that were
presented by total dissolved solid TDS. Twelve main hydrological and fifteen salinity measurement stations were selected to cover 117 km of the river reach within the study area during July-2011. Additional twenty three hydrological and salinity stations were adopted during March-2012, winter season to the river within the study area. After conducting t