The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

الحمد الله أولا واخرا وبعد .. إن الواقع الذي عايشه الناس في ظل دولة المسلمين منذ إقامة دولة الإسلام بعد بعثة الرسول الكريم (صلى الله عليه وسلم ) في المدينة ولأكثر من أربعة عشر قرنا نرى إنه عاش في كنف هذه الدولة الكبيرة من بلاد الصين شرقا وإلى وسط أوربا وجنوب فرنسا غربا العشرات من الملل و الأديان والأجناس وممن لا يدينون بالإسلام وهم كما تحفظ لهم دولة الإسلام منهم وعيشهم الرغيد فهم يمارسون شعائرهم وطقوسهم الديني

KE Sharquie, AA Noaimi, AA Zeena, IOSR J Dent Med Sci, 2015 - Cited by 5

Background: The Andrews’ six keys of normal occlusion contribute individually and collectively to the total scheme of occlusion and, therefore, are viewed as essential to successful orthodontic treatment. The present research aims to evaluate the presence of the parameters of the Andrews’ Six Keys of normal occlusion in a sample of 100 Iraqi adults with complete permanent dentition and clinically acceptable normal occlusion (Angle’s Class I) in Baghdad city. Their age range 18-25 years (60 males and 40 females). Materials and methods: Each patient was subjected to clinical examination and then study cast models were made, with their occlusal records. The measuring tools that have been used involved: Three-dimensional goniometer to me

A field experiment was carried out during winter season of 2019 at Al-Muradiya research state, Babylon government, Iraq, to study the role of the sprayed types of potassium fertilizer in improving of flag leaf contribution in grain yield of wheat. The layout of the experiment was randomized complete block design in factorial arrangement at three replicates. The experiment included spraying common and nano potassium fertilizer at booting stage, in addition to control treatment (spraying of distilled water) as a first factor, and removal treatments (removal of flag leaf at 10% anthesis stage and nonremoval) as a second factor. The results showed that the spraying of nano potassium fertilizer was significantly superior in the dry matter transp

This study aimed to identify the role of servant leadership in promoting organizational citizenship behaviors in a sample of faculties of the University of Alqadisiya .It tried to answer several questions represented its problem.

 The most important questions are the followings:

1- Is there enough perception among administrative leaders in the aforementioned faculties toward the concept of servant leadership? And under what level?                                    &

The aim of the current research is to identify the personal distance between members of society, as well as, to identify the feelings of satisfaction and positivity from respecting the permissible personal distance. The study also aims to identify the feelings of annoyance and comfort from approaching and going beyond personal distance and not respecting it. To achieve these goals, the researchers reviewed previous literature, theories, and studies that dealt with personal distance. The researchers reached a number of results; first, personal distance is not a law but rather a cultural guiding principle for social and professional morals. Second, there are four distances (intimate distance, the distance between friends, social distance,

Education is one of the most important topics that researcher educator and educational
society as a whole operated in the latter half of the twentieth century, which won the
reflection and study many of officials in the educational cocked in the global regionally and
took educational systems around the world interested in the dimensions of this aspect and
planning to achieve the principle and characteristics in order to be in concerned with the in
dividual to provide an opportunity for education and training.Experiments have been taken from this type of education in the world, including the
developing world snd Islam was still taken on taking science life for the rest of the human
sons and on this basis, we find that

Internal Music is considered as a basis to form music melody that sends rapture and
ecstasy within ones selves since it occurs directly on ears ( hearing) and since it tightens the
meaning to make it penetrating into Heart. It is rhythmic organization occurred inside the text
due to movements of internal sounds since rhythm heavily depends on language and
pronunciation. Repetition adds music melody to the poetic text since it increases music in
poetry. The sounds that reoccurred either be letters or words are no more than confirmation.
Thus , repetition is artistic phenomena most poets resorted to as to diverse his subjects and
metaphors he depicts in his poetry. The repetition has achieved artistic aesthetics , mean