Legislation under study organized the judicial control over the decisions of the end of service heads of administrative units in Iraq,  since before the first amendment to the law of the governorates in the irregular province No. (21) for the year 2008 was the appeal before the Federal Supreme Court and after the first amendment became the decision to dismiss the governor and the governor The Governing Law stipulates that the Governor may appeal against his dismissal before the Administrative Judicial Court within fifteen days from the date of his notification. The law obliges the court to rule on the judgment with in (30) days The law did not provide for the governorates in force to appeal the dismissal decision،  and the law

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

The aim of the research is to examine the multiple intelligence test item selection based on Howard Gardner's MI model using the Generalized Partial Estimation Form, generalized intelligence. The researcher adopted the scale of multiple intelligences by Kardner, it consists of (102) items with eight sub-scales. The sample consisted of (550) students from Baghdad universities, Technology University, al-Mustansiriyah university, and Iraqi University for the academic year (2019/2020). It was verified assumptions theory response to a single (one-dimensional, local autonomy, the curve of individual characteristics, speed factor and application), and analysis of the data according to specimen partial appreciation of the generalized, and limits

The aim of this study is to design a proposed model for a document to insure the mistakes of the medical profession in estimating the compensation for medical errors. The medical profession is an honest profession aimed primarily at serving human and human beings. In this case, the doctor may be subject to error and error , And the research has adopted the descriptive approach and the research reached several conclusions, the most prominent of which is no one to bear the responsibility of medical error, although the responsibility shared and the doctor contributes to them, doctors do not deal with patients according to their educational level and cultural and there are some doctors do not inform patients The absence of a document to insu

Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the

Thyroid disease is a common disease affecting millions worldwide. Early diagnosis and treatment of thyroid disease can help prevent more serious complications and improve long-term health outcomes. However, thyroid disease diagnosis can be challenging due to its variable symptoms and limited diagnostic tests. By processing enormous amounts of data and seeing trends that may not be immediately evident to human doctors, Machine Learning (ML) algorithms may be capable of increasing the accuracy with which thyroid disease is diagnosed. This study seeks to discover the most recent ML-based and data-driven developments and strategies for diagnosing thyroid disease while considering the challenges associated with imbalanced data in thyroid dise

Background: Rheumatoid arthritis is an autoimmune disease characterized by chronic synovial inflammation. The insufficient immune clearance of the apoptotic cell results into the formation of anti-cyclic citrullinated peptide antibodies which may play a critical role in the initiations of inflammatory responses. These antibodies together with Matrix Metalloproteinase-3 play an important role in joint destruction in rheumatoid arthritis disease.
Objectives: to study the value of anti-cyclic citrullinated peptide antibodies, and Matrix Metalloproteinase-3 in differentiation between active and inactive rheumatoid arthritis.
Patients and Methods: A cross- sectional study was conducted on 60 Iraqi patients with rheumatoid arthritis (16

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

         The living urban space is considered one of the most important elements of the success of modern cities, and it is the first mental image that is formed by people (residents and visitors) of the city , a measure of the frequency, presence and interaction of people in the spaces is an indication of the city's vitality, well-being and economic strength .

The occupation of the city of Mosul before the terrorist ISIS in 2014 and the subsequent liberation operations and the end of the war in 2017 had a great impact on the destruction of the old city on the right side and the death of its urban spaces due to the abandonment of people to it, especially the area (Al-Midan and Al-Qalayaat),

the research goal is preparing a list of standard criteria and quality controls for information technology applications to serve the Holy Quran.

To achieve this goal, the researcher has built a list of criteria according to the following steps:

First - identify the key areas covered by the whole list which are:

1 – Standards of system building and implementing with the operating screens.

2 – Standards of display forms including audio and video presentation.

3 – Standards which are related to the program philosophy.

4 - Standards which are related to the program objectives.