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 research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

Background: Ischemic heart disease is a major cause of the diastolic heart failure. Risk of heart failures was increased with microvascular coronary disease, which is characterized by left ventricular stiffness  with impaired relaxation and reduced compliance. Aim of this study is to estimate the effect of the severity of myocardium ischemia on the left ventricle ejection fraction and left ventricular volume using SPECT with ^99mTc MIBI and to compare the results  with the echocardiography. The study included 117 subjects with ischemic heart disease were examined using SPECT and echocardiography techniques. The following

The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini

Abstract: In recent times, global attention has increasingly focused on the critical issue of environmental sustainability, owing to escalating environmental degradation exacerbated by the utilization of green spaces and technological innovation. This phenomenon necessitates thorough examination, prompting the present study to scrutinize the impact of various factors, namely green spaces, technological innovation, environmental taxes, renewable energy consumption (REC), inflation, and economic growth (EG), on environmental sustainability within the context of Iraq. Secondary data extracted from the World Development Indicators (WDI) spanning the period from 1991 to 2022 served as the foundation for this investigation. Methodologically, the

Non tuberculous mycobacteria (NTM) present in the environment, mainly in water and not transmitted from human to human. The lung is the most common target of NTM infections in human. The symptoms of NTM infection are: fever, weight loss and abdominal pain.
114 sputum samples were examined microscopically using Ziehl-Nelsen stain, all were positive. They cultured on Lowenstein-Jensen media.
The results of this study indicate presence of 3 (2.6%) of rapidly growing mycobacteria, phenotypically they resemble T.B. bacilli. They were diagnosed by biochemical tests, they were positive for catalase and pyruvate, negative for niacin, nitrate reduction test, sensitive for Thiophene-2-carboxyl acid hydrozide test& resistant for Para nitr

      Air pollution means the release of pollutants into the atmosphere, which are harmful to human health and the planet as a whole. Almost all air pollutants come from production and energy use. In the present work, an assessment of some heavy metals, natural radioactivity and the quantity of dust fallen in three sites (Tessen, Rahemawa, and Laylan) in Kirkuk Governorate, northern Iraq. Three dust samples were collected from three locations (residential, commercial and industrial areas). The collected samples were analyzed for Cd, Cr, Cu, Ni, Pb, Zn, and radioactivity (Gamma rays). The studied heavy metals (Fe, Ni, Pb, and Zn) exceeded their limits in the atmosphere due to the increase in the number of automobiles, which

The present paper describes and analyses three proposed cogeneration plants include back pressure steam-turbine system, gas turbine system, diesel-engine system, and the present Dura refinery plant. Selected actual operating data are employed for analysis. The same amount of electrical and thermal product outputs is considered for all systems to facilitate comparisons. The theoretical analysis was done according to 1st and 2nd law of thermodynamic. The results demonstrate that exergy analysis is a useful tool in performance analysis of cogeneration systems and permits meaningful comparisons of different cogeneration systems based on their merits, also the result showed that the back pressure steam-turbine is more efficient than other pro