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

 Five fish species were collected from Tigris river at Al-Adhamiyah region, Baghdad during the period from September to December 2011. These fishes were examined for ectoparasites. They were infected with 13 species of parasites which included one species of ciliated protozoans and 12 species of monogeneans. Among such parasites, Ligophorus imitans Euzet et Suriano, 1977 is reported for the first time in Iraq. In addition, eight new host records in Iraq were reported in the present study.
 

     Brick factories distributed within the study area use fuel oil to complete the burning of the bricks, were high amounts of gases and suspended particles with different concentrations of heavy elements are produced and cause air and soil pollution. It is noted that the workers suffer from respiratory diseases and other health problems. This study is an attempt to detect the sources and concentrations of pollutants and to propose modalities for their treatment and reduction. Air and soil samples were collected from different sites in Abu Smeache brick factory in Al-Kifl area to the south of Babel city, Iraq, during two seasons (summer and winter). The process also included collecting and modelling of dust and soil

study aims to examine education and the challenges of globalization in light of Corona pandemic. The examination involves surveying a randomly selected sample from the University of Baghdad’s professors, particularly from the colleges of Education for Women, Arts, and Sciences. The purpose of this examination is to learn about the dimensions of globalization, its effects on the educational process, and the importance of distance education during the spread of Corona virus quarantine. To achieve this, the researcher followed a descriptive and analytical approach by applying a questionnaire to a sample of 70 teachers who were randomly selected electronically. Results have shown that 78.6% emphasized the contribution of globalization duri

In this Research, (In₂O₃: CdO) films were prepared using pulsed laser deposition (PLD) method on glass substrate at room temperature deposited at laser influence 500mJ/cm²with different shoots N= (200,300,400,500and600). the structural, and the optical properties and the films are studied with different annealing temperatures (523and 623) K. Optical measurements and the films were analyzed by UV-VIS absorption spectra. The structural properties of samples were investigated by x-ray diffraction patterns of the films and show that the films and polycrystalline Structure with all shoots. Transmittance spectrum found is equal to 93.17%, refractive index range is 1.635 and energy gap range is 2.75-3.15ev.

This research aims to measure the productivity of nursing services and recognize the reality of providing such services in some public hospitals in the province of Diyala, as well as identify the most important factors affecting the productivity of nursing services, and developer measure adopted by the researcher (Kien, 2012), which includes seven factors (workforce , management team, stimulation, pressure of working hours (time), material / equipment, supervision, safety), Used the experimental method in the search, one of the private scientific research curriculum depends primarily on the scientific experiment and study of the subject, or a scientific phenomenon, which provides an opportunity to learn the facts

This research aims to investigate the role of quality management in enhancing the efficiency and effectiveness of settling accounts tax in terms of achieving satisfaction in charge of the hand and the increase of tax revenue on the other hand, by testing the main hypothesis of the study and the sub-hypotheses in the Income and Sales Tax Department in Jordan for the period 2000-20

      The present study discusses the semantic characteristics of the Russian newspapers journalistic headlines (The Russian newspaper "Komsomolskaya Pravda" as Example"). The study traces the characteristics of the Russian newspaper headlines, its relevance to grammar, syntax, lexical items and style. These characteristics in Russian will be investigated and compared to their Arabic correspondents in the process of translation. The study also specifies the meanings and the functions of the newspaper headlines in the light of modern linguistics stressing the grammatical, lexical and stylistic aspects of headlines translation from Russian into Arabic.

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Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th