After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

Thethesis of theresearch is to deal with relations between Russia and Yemen after 2011.That relationwas significant in different fields, historic, economic, strategic and cultural ones. There are mutual interestsbetweenRussia and Yemen, especially with the economic development and growth in Russia as an important partner to Yemen.Their has to an a great deal of progress in different types of relations, where as they were only partner in military relations. The studywasclassifiedintoto three sections: the first section dealt with strategic importance of Yemen to Russia. And second section dealt withthe military factor between Russia and Yemen. While the third section dealt with the economic factor between Russia and Yemen. In addi

The Study was achieved adjectives physical and chemical water wells in the district of
Samarra , where a study has 42 sample groundwater in different regions of the judiciary
randomly distributed all over the judiciary and examined in vitro.
The study showed that the quality of groundwater in the general area of study
Kipritateh punctuated Klordih water quality and other quality Bicarboonatih.
Varied the key components of groundwater in the study area in concentrations
between periods of rain and drought, especially because of the cation ion exchange processes
as well as mitigation as a result of filtering rain water and dominated the calcium ion,
followed by sodium.
As for the negative ions has dominated ion s

Phraseological or phraseological turn - unchanged in structure and composition, integral in meaning and lexically indivisible phrase or sentence, performing the function of a separate dictionary unit - lexemes. Idioms are found in any language of the world. But such a number of winged phrases, as in Russian, is nowhere else. Idioms play a role in displaying the national-cultural characteristics of any language. They very clearly and accurately reflect the characteristics of the perception of the world, the characteristic features of the material and spiritual life of native speakers, his mentality.

The study aimed to identify the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of the social work profession in light of the Corona pandemic, and the sample consisted of (135) specialists. The study reached several results: the most important one is  the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of social service was great. The other result is the absence of statistically significant differences according to the variables of sex and place of residence. Moreover, the results also showed the absence of statistically significant differences in the principles of ( Acceptance o

Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

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

          Seeks this research is to clarify the role played by TQM represented Bmngaradtha (commitment and support of senior management of the philosophy of TQM, strategic planning for the overall quality, focus on the customer, continuous improvement, post workers, training and rehabilitation of workers) to achieve sustainable competitive advantage represented by dimensions (estimated intrinsic , creative culture, information technology, strategic flexibility), research has relied on the views of a sample of managers working in the Iraqi public insurance company. So identified research problem in answering the following questions: "What is the size of visualization owned by managers in the co

Residential complexes have witnessed a great demand in most countries worldwide, as they are one of the main infrastructure elements, in addition to achieving a developed urban landscape. However, complex residential projects in developing countries face various factors that could be improved in their implementation, especially in Iraq. Sixty-two experts in residential complex projects were interviewed and surveyed to verify these projects' failure factors,. Fifty-one factors were the main failure factors, divided into four main components (leadership, management system, external forces, and project resources). The Relatively Important Index (RII) is used to determine the relative importance factors and obtain the top tw

The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs