Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

The calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19)

دف البحث إلى قياس الشخصية الاستغلالية لدى طلبة الجامعة على وفق متغيرات: الجنس والتخصص والمرحلة الدراسية ، تكونت عينة البحث من (200) طالباً وطالبة من طلبة جامعة بغداد، قامت الباحثة ببناء مقياس الشخصية الاستغلالية وبعد تطبيقه على العينة وتحليل البيانات بالوسائل الاحصائية المناسبة ، اظهرت نتائج البحث عن شيوع الشخصية الاستغلالية لدى الطلبة ، وان الذكور لديهم شخصية استغلالية اكثر موازنة بالاناث كما اظهرت نتائج ا

Democracy in any country is measured by the cultural, social and economic level reached by women in it in general and women with disabilities in particular, and the extent of their participation in political life and political decision-making. As a result of the patriarchal power that societies have known, including Iraq, history has witnessed multiple types and forms of discrimination against women, which differed from one country to another, this matter has pushed women and since the beginning of the last century the issue of women's rights has been raised at the global, regional and national levels, through holding international conferences and agreements In order to empower women in all social, economic and political fields.

هدف البحث التعرف على الملل الأكاديمي لدى طلبة المرحلة المتوسطة، فضلا عن التعرف على الفروق في الملل الاكاديمي على وفق متغير الجنس ومتغير الصف الدراسي، استخدمت الباحثة المنهج الوصفي، تكونت عينة البحث من ( 200) طالباً وطالبة تم اختيارهم بطريقة عشوائية وبعد تطبيق مقياس الملل الاكاديمي (من اعداد الباحثة) على عينة البحث وباستخدام الوسائل الإحصائية المناسبة توصلت نتائج البحث الى ان: طلبة المرحلة المتوسطة تعاني من ال

    The calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19),

The Arabic grammatical theory is characterized by the characteristics that distinguish it from other languages. It is based on the following equation: In its entirety a homogeneous linguistic system that blends with the social nature of the Arab, his beliefs, and his culture.
    This means that this theory was born naturally, after the labor of maintaining an integrated inheritance, starting with its legal text (the Koran), and ends with its features of multiple attributes.
Saber was carrying the founding crucible of that theory, which takes over from his teacher, Hebron, to be built on what it has reached. It is redundant to point to his location and the status of his book.
So came to my research tagged: (c

The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficien

The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research i