The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

The response of the combustor’s liner to the air-flow that passes through it is the key reason for the combustion chambers noise, hence the instabilities of those chambers that decreases the mechanical efficiency of such sections, by increased its mechanical vibrations, which increases the failure rate created during originating of the cracks spreading by the shakes producing by the series of high-level frequencies. Accordingly, any work debating the impact of the context of liners in the combustion chamber can provide grasping for the combustion noise generated by the undesirable vibrations, and benefits the industrial firms to design an ideal production procedure which increases the lifespan of the combustor. The goal of this work is

In this work, the elemental constituents of smoker and nonsmoker
teeth samples of human were analyzed by Laser induced breakdown
spectroscopy method (LIBS). Many elements have been detected in
the healthy teeth samples, the important once are Ca, P, Mg, Fe, Pb
and Na. Many differences were found between (female and male)
teeth in Ca, P, Mg, Na and Pb contents. The concentrations of most
toxic elements were found significantly in the smoker group. The
maximum concentrations of toxic elements such as Pb, Cd and Co
were found in older male age above 60 year. Also, it was found that
the minimum concentrations of trace elements such as Ca, P and Na
exist in this age group. From these results it is clear that the

Dielectric barrier discharges (DBD) can be described as the presence of contact with the discharge of one or more insulating layers located between two cylindrical or flat electrodes connected to an AC/pulse dc power supply. In this work, the properties of the plasma generated by dielectric barrier discharge (DBD) system without and with a glass insulator were studied. The plasma was generated at a constant voltage of 4 kV and fixed distance between the electrodes of 5 mm, and with a variable flow rate of argon gas (0.5, 1, 1.5, 2 and 2.5) L/min. The emission spectra of the DBD plasmas at different flow rates of argon gas have been recorded. Boltzmann plot method was used to calculate the plasma electron temperature (Te), and Stark broadeni

Emotions are part of the personality of the individual and affect many different aspects of the personality, and it is an important element of social and psychological adaptation, especially if it is within the limits of nature, and if the methods used to express them are appropriate and moderate.

Submission is one of the characteristics that express the way an individual relies upon in dealing with others and in dealing with matters of life. An individual who complies with instructions and orders and abides by them, and performs what is required of him without hesitation or delay. Adolescence is an important and accurate stage in the constructive development of an individual and in his psychological and social life.

The

The present study was designed to determine the predictive capacity of Coronavirus’s impact, as well as, the psychological adjustment among university students in Oman. A total of (566) male and female students were employed to form the swtudy sample. The descriptive method was used. The findings showed that there is a significantly university student affected by Coronavirus; the dimensions of scale were arranged as follows: the Academic requirements of pandemic came first, the social communication came second, and the academic future stress came in third. The results also showed that Psychological Adjustment among University Students was affected by the Coronavirus pandemic, the average was low. Also, the result showed that the Corona

The aim of the present study is to highlight the role of total cholesterol (TC), triacylglycerol (TG), Glycated hemoglobin A1c and iron in Iraqi women with multiple sclerosis and also to examine the biochemical action of copaxone (which is the most widely used in the 21st century to treat multiple sclerosis) on these biochemical parameters. This is the first study in Iraq which deals copaxone action on TC , TG , HbA1c and iron. Ninety women in their fourth decade suffering from multiple sclerosis were enrolled in this study. They were divided into: the first (group B) composed of (30) women without any treatment related to multiple sclerosis or any treatment linked with chronic or inflammatory diseases. The second (group A1) included (30)