The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

This studay was performd on 30 serum specimens of patients having type II diabetes with cardiac disease, and 40 normal specimens were investigated as control group.The activity rate of AAP in patients (125.31± 3.28)I.U/L and activity rate of AAP in normals (6.76±2.21) I.U/L, in addition purification of AAP from serum patients having type II diabetes with cardiac diaease by using dialysis bag and gel filtration (Sephadex G-50). The results of the study reveal that Alanine aminopeptidase (AAP) activity of type II diabetes with cardiac disease patients' serum show a high signifiacant increase (p<0.001) compare to normal subject .

Human serum albumin (HSA) nanoparticles have been widely used as versatile drug delivery systems for improving the efficiency and pharmaceutical properties of drugs. The present study aimed to design HSA nanoparticle encapsulated with the hydrophobic anticancer pyridine derivative (2-((2-([1,1'-biphenyl]-4-yl)imidazo[1,2-a]pyrimidin-3-yl)methylene)hydrazine-1-carbothioamide (BIPHC)). The synthesis of HSA-BIPHC nanoparticles was achieved using a desolvation process. Atomic force microscopy (AFM) analysis showed the average size of HSA-BIPHC nanoparticles was 80.21 nm. The percentages of entrapment efficacy, loading capacity and production yield were 98.11%, 9.77% and 91.29%, respectively. An In vitro release study revealed that HSA-BIPHC nan

المقدمة

 الحمد لله رب العالمين، وأفضل السلام وأتم التسليم على سيدنا محمد، وعلى آله وصحبه، أجمعين، وعلى من تبعهم بإحسان إلى يوم الدين، أما بعد.

 فإن مسألة التعارض بين الرواية، والفتوى، من المسائل المشهورة عند الأصوليين والفقهاء،وهي من مباحث السنة عند الأصوليين، والتي تبنى عليها مسائل متعددة، وهي من أسباب اختلاف الفقهاء، فإذا ما روى أحد الرواة حديثاً معيناً، ثم عمل بخلاف ما روى، فللعل

Is a high degree of economic freedom an important part in the development of the economies of developing countries in the last decade of the twentieth century and the beginning of the twentieth century and the atheist. This is because a test subject (deltoid analysis of the relationship between the degree of economic freedom and foreign trade of selected developing countries for the period
( 1990 -2005) to determine the degree of economic freedom in foreign trade promotion in Singapore and Turkey. The research recommends a number of  recommendations, the most important is the responsibility of the Ministry of Planning in Iraq that is providing the necessary data for the Fraser Institute, the aim of increasing cooperation

Abstract

This research aims to study human error effects in the banking risks in the private banks  through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error-free manner.

Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entr

The aim of the research is to diagnose the level of awareness and response of the researched sample to the concept of enlightened leadership and strategic alignment, as well as to measure the strength and weakness of the relationships between the independent variable of enlightened leadership and the dependent variable of strategic alignment with its dimensions. Thus, the research problem was defined by the main question of identifying the role played by enlightened leadership in achieving strategic alignment in a number of private Iraqi commercial banks. In light of this, the hypothetical research model was designed, embodying the relationship between the research variables. The descriptive analytical approach was adopted, and a ques

Abstract

The research stems from the problem that focuses on a number of questions. They are as follows:   What is the extent of interest in the topic of efficiency by the banks and their role in raising the efficiency of the banking business and its development?  Is the banking efficiency used in Iraqi banks clear and specific for the Iraqi banking sector? How the banking sector efficiency is measured and what are the approaches adopted in determining the banking inputs and outputs? What is the level of efficiency in the research sample of the banks and what are the causes of its decline or rise in private banks individually and in the Iraqi banking sector in general?

 The re

                     Crises affect the economic growth of the country in general and the banking sector in particular. Given the importance of this sector, it is necessary to evaluate the performance of banks from time to time and monitor the liquidity of each bank and how to organize its management to overcome any crisis or emergency situation that may befall it. The research seeks to diagnose the level of impact of crisis management. In the liquidity of Iraqi private banks, using liquidity indicators, as the research community represents the banks listed in the Iraq Stock Exchange As for the research sample, it is represented by (10) pri

This research reveals the treatment mechanisms followed in the media for covering the topic of displacement and captivity of Yazidi in the Iraqi press, through studying all the publishing in one of the Iraqi newspapers concerning the research subject. The research problem is in the following questions:

• What are the journalistic arts that are tackled by the newspaper concerning the subject of the Yazidi women?
• What are the editing forms for the model of the press subjects that have been employed about the event and what are its sources?
• What are the highlighting means used in presenting the subjects within the journalistic arts?
• What are the i