The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

In this paper investigate the influences of dissolved CO₂/H₂S gases, crude oil velocity and temperature on the rate of corrosion of crude oil transmission pipelines of Maysan oil fields southern Iraq. The Potentiostatic corrosion test technique was conducted into two types of carbon steel pipeline (materials API 5L X60 and API 5L X80). The computer software ECE electronic corrosion engineer was used to predict the influences of CO₂ partial pressure, the composition of crude oil, flow velocity of crude oil and percentage of material elements of carbon steel on the rate of corrosion. As a result, the carbon steel API 5L X80 indicates good and appropriate resistance to corrosion compared to carbon steel API

Geophysics is one of the branches of Earth sciences and deals with studying the Earth's interior by studying the variation of physical properties within rock layers. Applied geophysics depends on procedures that involve the measurements of potential fields, such as the gravitational method. One of the significant oil fields in southern Iraq is represented by the Nahr Omar structure. A power spectrum analysis (SPA) technique was used to collect gravity data within the chosen oil field area in order to confirm the salt dome in the subsurface layers. The analysis of SPA resulted from six surfaces representing the gravity variation values of the depths (m)14300, 3780, 3290, 2170, 810, and 93.5. Gravity surfaces have been converted to de

The research deals with financial and supplies support from the rulers and governors of the
Arab cities and Islamic regions to the poor of common people and the poor of their own . The
Islamic Arab community was characterized , since the prophet's era , with great humanistic
features that formed the cultural characteristic which organized individual's economic life .
The prophet , senior Muslims and the rich cared a lot about this side . There was a large
variation in the degrees of wealth and poverty in the Muslim Arab community as a heritage
from the pve – Islamic society where there is no concern about helping the needy and poor .
Thus , the research sheds light on the different forms of help offered by rulers a

 God Almighty singled out Arab nation to carry divine messages، and make them the land of Iraq to store the soil prophets and apostles and grandchildren of Al al-Bayt، peace be upon them as they were and are still a beacon for people،  Shrines and monuments and flags، frequented by science students from various walks of life، were are shrines representing the name of Iraq by the private and the nation of Islam in general، sung by the preacher and artist and writer

The book "News of Time in the History of Bani Abbas" for Khazraji of important historical books, because of the news of the sons of Abbas, which is part of the book (Alosdp Almstok in the history of Islam, the layers of kings, ranked on the years starting from the emergence of Islam

Les sociétés d’assurances sont considérées parmi les importantes entreprises financières non bancaires.

      Pour que ces sociétés assurent sa continuité d’existence, il faut qu’elles veillent au rendement financier qui représente ses différentes actions durant une période déterminée, en effectuant une évaluation permanente en utilisant de différentes méthodes parmi lesquelles l’analyse financière avec ses aspects divers.

         L’objectif de cette étude est d’évaluer le rendement financier des sociétés d’assurances et où projette l’étude sur la société Algérienne d’assurance durant la période 07- 09.

ان شركات التأمين وبسبب طبيعة نشاطها التأميني تتجمع لديها أموال ضخمة عن الأقساط التي تحصلها من المؤمن لهم, ولغرض عدم ترك هذه الاموال عاطلة, فأنه يتم استثمارها في مجالات وأدوات استثمار متنوعة لتحقيق عوائد منها. هذا ولغرض تحديد وتوجيه هذه الاموال في مجال أو أداة الاستثمار المناسبة أو تحديد مدى جدوى هذه الاستثمارات, فانه يتم تقييمها, وهناك عدة نماذج رياضية لتقييم بدائل الاستثمار في شركات التأمين, إلا أنه لا

،يريغت وأ ةلكشم وأ ةثداح ةجيتن ،ةعمالجا وأ درفلا هذختي فقوم هرهوج في ماعلا يأرلا دعي ةيوبرت تماكارتو ،ةيرثك تانوكم لىع هسسأ في موقي وهف اذل ،ةشاعلما ةايلحا تاقايس في لصيح فيو ،عمتمج يلأ يعماتجلاا لعفلا ةيصوصخ تاقايس بسحب يرسي ايرطف نوكي ام اهنم ،ةيفاقثو يعولا ةلاح تيبثت ديرت تاهج نم ةلعتفمو ةعنطصم تايطعمب اهيريست وأ اهذحش متي ىرخأ نايحأ ليكشت ةيلمع تنترقا ذل ،ةثدالحا كلت مهف ةأطو ليلقت وأ يريغت وأ فرح وأ ي