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

The Yemen Kings and gaverners allered notable services to the pilgrims, who
were in their way to perform the pilgrimage to Mecca. Among them Al-Hysen Ibn
Salama (dead 384, Aih). The governer of Al- Zeadiea state, who concern about
pilgrimage route from its beginning at Hudrumot to its end at Mecca Al Makruma, the
distant was estimated by 60th days to pass the way he also eastablished asystem of
water “artesian wells” as long as the pilgrimage way also setting up large Mosqeses
and Marking out the way of the caravans of pilgrimage to save these caravans from
lossing the right way, he setting up under ground water chanal started from Arafat to
holy Mecca in order to ensure water supplies for the erea. This proje

The most important topic for psychologist generally is factor of education and it's active tools because learning needs active perception for stimulus that recived by the educator and give it avalue and meaning , Need for cognition is
very important in the various daily fields of life , especially in learning and teaching and the academy work , it help with shifting the learning level for people , and icreas the intense and challenge between them
The research endeavored to achieve the following aim :
1- Measuring the level of peripheral perception for the university student .
2- Measuring the level of need for cognition for the university student .
3- Measuring the level of peripheral perception for the university student

The aimed of the research was recognize the Big five personality factors and Academic procrastination among Baghdad university students, recognized differences between the gender according to   Big five personality factors and Academic procrastination , to recognized differences between specialization (scientific, human), and to recognize the relationship Between the variables of the research, and the extend of contribution Big five personality factors in Academic procrastination , to achieve these aims , Adopt scale to measure the Big five personality factors for (John Danahue & Kentle) , As we as the preparation of scale Based on An amber of previous scales to measure Academic procrastination, After processing the data st

Purpose: This study's objective is to assess this relationship in the context of the banking industry in Iraq. The human resources management practices (HRMPs) Theoretical framework: in this study included recruiting and selection, training and development, performance appraisal, compensation and reward to testing relationship HRMPs. Design/methodology/approach: in this study; We analysed by used a quantitative approach, and 246 employees were selected as a sample and given a questionnaire. The SPSS software was used to examine the data that were obtained from the questionnaire. Findings: The study's findings revealed a variety of hypotheses and conclusions, including the following: competitive advantage (CA) is positively impacted by

The objective of this research is to study experimentally and theoretically the girder vertical load share of the curved I-Girder bridges subjected to the point load in addition to the self-weigh and supper imposed dead loads. The experimental program consist of manufacturing and testing the five simply supported bridge models was scaled down by (1/10) from a prototype of 30m central span. The models carriageway central radii are 30 m, 15m or 10m. The girder spacing of the first two models is 175 mm with an overall carriageway width of 650mm. The girder spacing of the other three bridge models is 200mm with the overall carriageway width of 700 mm. The overall depth of the composite section was 164 mm. To investigate the effect of live load

This study aimed to measure the innovative thinking and cognitive cessation among university students. The sample consisted of (400) male and female students at al Mustansiriya University for the academic year (2018/2019). The results of the study showed that there are differences in innovative thinking and cognitive inhibition according to the gender variable in favor of males. There is a positive relationship between innovative thinking and cognitive inhibition. In light of these findings, the researcher presented a set of conclusions and recommendations.

Abstract :
Algeria had lacked the appropriate size of forces that achieved to it the
military balance to face the foreign threats or to achieve its security
.Consequently , this demanded Algeria to put a complete plan to reach the
appropriate size by forces . These Forces needed to be built according to the
following standards :-
- The national gool for Algeria and how to achieve it through the armed forces
.
- Specifying the size of threats with a kind of detail , the size of these threats
would be specified in the future in order to build its Force according to Future
Frames and limits .
- Developing the abilities of war manufacturing .
- Specifying the necessary Funds in the Future budgets that woul