The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

DNA, as the basis of every living cell, is one of the most important and influential scientific discoveries. This research aims to identify and compare the organizational DNA to the leadership practices of school principals in the Sultanate of Oman and to reveal the similarity between principals’ leadership practices and the structure of DNA. In addition, it intends to identify any statistically significant differences between the responses of the participants due to the study variables: gender, job title and experience. A questionnaire was designed and data were collected from a randomly selected sample composed of (100) teachers in the Sultanate of Oman. The study found limitless diversity in the characteristics of DNA of leadership

This conducted research,  (The Scientific Efforts of Ahmed Mustafa Al-Maraghi) deals with Al-Maraghi's life, birth, upbringing, characteristics, title, family and religion secter, as well as his general biography. And his relationship with scholars, his learning and teaching, and the introduction of the Muhammed Abdo School and the College of Dar Al Uloom, and finally the discussion  of his scientific, social and political poin of view, as an interpreter of twentieths century, was  appointed as the president of Al-Azhar and Ifta during the days of the royal era, and he studied at the College of Dar Al-Uloom

Low incoming discharge upstream of Samarra-Al Tharthar System leads to sediment accumulation and forming islands, especially an island upstream of Al Tharthar Regulator. This island and the sedimentation threaten the stability of the structure and reduce the efficiency of the system. This study aims to hydraulically identify the sedimentation problem mentioned above, to find solutions of how to control the sediment problems, and to develop the capacity of
the system for 500 years return period flood of 15060 m3/s. Surface Water Modeling System (SMS10.1) with two dimensional depth average models (RMA-2) software were used to simulate and analyze the system. The results of analysis showed that the maximum permissible discharge through t

The research aims to determine the role of the training strategy with its dimensions of (strategic analysis, formulation of training strategy, implementation of training strategy, evaluation) in the pioneering performance of the organization with its dimensions of (pre-planning , renewal and modernization, efficiency, effectiveness). Important and modern in pioneering performance and training strategy, and in recognition of the importance of the subject and the expected results of the surveyed banks, an analysis was made of the data obtained through field visits in addition to the questionnaire and interviews ,and the most prominent results that were reached were taking the research sample into consideration all the requirements of the trai

             Bioindicators have an important role in assessing the quality of water bodies. Aquatic oligocheates, was used as a bioindicator to assess the sediment quality of Al-Hindyia and AL-Abbasyia river (branches of Euphrates River in Iraq). Two sites in each river have been   chosen for this purpose, site S1 was located at Al-Hindyia River and S2 at Al-Abbasyia River. Some kinds of biological indices were used in this study, comprising the percentage of oligochaetes in benthic invertebrates, ranged from 20.3-60.16%. While the percentage of Tubificidae within benthic invertebrates was close 43.3-43.9%.Index of pollution D ranged from 0.13-0.21. The maximum percentage of aquatic oligochaetes to insects larvae of family

This study seeks to uncover the aesthetics of the internal rhythm and its effectiveness in
enriching the poetic text with the music tone at represented in the art of repetition and the
permit and recycling division and put back on the chest and the naturalization interview and
counterpoint.
And try to stand on the impact of internal rhythm to highlight the meaning of spelling and
irony with poet Ibn Bassam Al-Bagdadi and have a close look at the literary and
psychological motivations that led the poet to employ these colors in his ridicule and the
extent of its contribution to intensify the poetic alphabetic flush.
And deepening the meanings and provide poetic text in different aesthetics, there is no doubt
tha

This study is prospective in nature, It consider
110 patients with vertigo who were assessed
between April and December 2010 at E.N.T out
patient department of otolarygiology, in Al
Diwania teaching hospital, in Diwania city,
Iraq. The study is designed to assess the
incidence of vestibular and non vestibular
vertigo and their association with
tinnitus,hearing loss,migraine in Young adult
and elderly.All patients were assessed by
questionary method and by pure tone
Audiometry.
Results: the incidence of vestibular vertigo was
69.1% while non vestibular vertigo is 30.9 %,
vestibular vertigo was inversely related to the
age while non vestibular vertigo directly related
to the age
The percen

Recently, Social Sustainability has gained significant value as it was considered by the late studies as a principal dimension along with the environmental and economic sustainability. And because of, on the other hand, the significant social role of the school for forming the student’s personality, this research is an appeal for rehabilitating and promoting Iraqi Schools according the issue of social sustainability.As there is no evaluation for the Iraqi Schools, the research is dedicated to this problem, aiming to carry out the stated evaluation and define the design treatments needed for the rehabilitation process. To achieve this goal, a theoretical background for the concept of social sustainability, its criteria, the school and i

Abstract:-

The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived i