The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

the contemporary Arab scholars deal with semiotics as an approach that helps them understand the texts, its meaning, and its structural functionalism . that’s why every now and then we find some
studies and researches using semiotics as an approach in study and comparatives, some of them even used the semiotic approach in analyzing old and new texts, while others think that semiotic holds and important place in critical approaches .
even though some of them considers semiotic just a trend of fashion this really didn’t lessen the value of semiotic as a scientific and procedural approach in literary and media studies as well as in analyzing literary and journalistic texts. for this reason it is considered as an important approa

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

Background: Leishmaniasis is important public
health problem owing to its impact on morbidity
and mortality and difficulties in application of
effective control measures.
Objective: The aim of the study is to evaluate the
using of impregnate bed nets in the control of
leishmaniasis.
Methods: The study was conducted throughout
the years 2004 and 2005, in Diala Governorate
(about 60km north-east Baghdad). This is the first
study in Iraq for evaluation of the impregnated bed
net in control of leishmaniasis. Two villages were
selected to achieve this aim. The nets were
distributed for the first village to be used by their
population. The second village was served as
control.

Results: The

This study aims to find out the effectiveness of a cognitive-behavioral counseling program in enhancing self-management in reducing the academic procrastination of tenth-grade male students. The sample consisted of (26) male students divided into an experimental group of (13) students and a control group of (13) students. Two scales of self-management and academic procrastination were used, prepared by the researcher. The counseling program was prepared by the researcher. The results showed the program's effectiveness in enhancing self-management and reducing academic procrastination in the posttest, as it showed the continuation of this enhancement in self-management and the increase in the reduction of procrastination in the follow-up

The problem of the research lies in the lack of standard levels for modern administration as a guide for evaluating weaknesses and strengths as well as finding solutions. The aim of the research lies in identifying standard levels for modern administration in Iraqi central Olympic committee and international federations. The subjects were (24) Olympic committee' federations. All procedures were standardized to fit our modern administration work. The data was collected and treated using proper statistical operations. The researcher concluded standard levels for modern administration in international federation of the Iraqi Olympic committee, in addition to that he concluded that most administrations levels ranged within four levels (good, fa

God created man with a social nature, that is, man cannot live alone, but there must be a society associated with him. And when God addressed Adam, the first of His creation, he addressed him with the speech of the Muthanna to him and his wife. “This tree, then you will be among the wrongdoers” (Al-Baqara: 35), and thus was the divine discourse for the first human experience on earth. It accommodates a social relationship, which is (the family), husband and wife. And since a person needs to meet, as Ibn Khaldun said: (The human meeting is necessary, and the wise men express this by saying (the human being is of course civil)) (). And as it is known that with the meeting, relations arise from love and hate, cooperation and struggle, a

Increased interest in the subject of the image because of its great and growing link to the life of the individual and society and its impact on the overall political, economic and cultural conditions. This interest is no longer confined to the images of people or institutions, but has become beyond that to the images of countries and peoples and the impact on bilateral relations between them,

However, we find that the image of the Iraqi abroad remained vague and has not been scientifically recognized and the most that we can generalize are the features of the image of Arabs and Muslims abroad; and assume that the image of the Iraqi applies to them as the Iraqi is in the end an Arab or Muslim.

Based on this, the research