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

This study aims to discuss the projects of poultry in Wasit province in 2013 and geographical distribution according to the type and contrast on the level of administrative units representing Districts and The reasons for this discrepancy, as well as knowledge of the factors affecting the distribution by the analysis and reasoning and description This study divided to the four themes, The first of the statement of nutritional importance and economic Poultry focused on the importance of various poultry products, The second one shows the relative position of the province of Wasit between the provinces of Iraq in poultry and production of eggs and meat farming projects, and then followed by the third one (theme) as it ensures the geographic

     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

Online service is used to be as Pay-Per-Use in Cloud computing. Service user need not be in a long time contract with cloud service providers. Service level agreements (SLAs) are understandings marked between a cloud service providers and others, for example, a service user, intermediary operator, or observing operators. Since cloud computing is an ongoing technology giving numerous services to basic business applications and adaptable systems to manage online agreements are significant. SLA maintains the quality-of-service to the cloud user. If service provider fails to maintain the required service SLA is considered to be SLA violated. The main aim is to minimize the SLA violations for maintain the QoS of their cloud users. In this res

The present paper aims at investigating the linguistic image portrayed by UNICEF reports on the Iraqi child from a critical discourse analysis perspective during Covid19 pandemic (2020). The paper attempts to fill a gap in research literature concerning the linguistic construction of the Iraqi child by the UNICEF reports during the critical health crisis of Covid19. Van  Leeuwen’s (2008) approach of social actor representation has been adopted for this purpose. From Van  Leeuwen’s approach, the category of determination (single determination and overdetermination) has been selected to be the main analytical tool for its high compatibility with the set of objectives put forward to figure out how such a globally effective and

 The purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).

The research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o

The aim of the research is to identify the imaginative thinking skills included in the content of the chemistry textbook for fifth-grade students in biological sciences at the preparatory stage, which is approved by the Ministry of Education, General Directorate of Curricula in the academic year 2020-2021. To achieve the objective of the study, the researcher depends on the previous studies in the field and content of imaginative thinking skills for preparing a list of skills that includes (3) essential skills and (11) sub-skills and (28) items related to all skills. The researcher adopted the analytical descriptive approach because of its appropriation of the goals of the research. Then the researcher analyzed the content of the book de

Sentiment analysis is one of the major fields in natural language processing whose main task is to extract sentiments, opinions, attitudes, and emotions from a subjective text. And for its importance in decision making and in people's trust with reviews on web sites, there are many academic researches to address sentiment analysis problems. Deep Learning (DL) is a powerful Machine Learning (ML) technique that has emerged with its ability of feature representation and differentiating data, leading to state-of-the-art prediction results. In recent years, DL has been widely used in sentiment analysis, however, there is scarce in its implementation in the Arabic language field. Most of the previous researches address other l