Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

134 samples of plants and animals wastes were taken from three different regions outside Baghdad and three different regions in Baghdad. 24 cellulolytic isolates fungi AO, C1, TH1, AN1, R1, TV, PG, AF, B1, L1, AP, TH, AP1, AN3, AO2, A, A1, C, F, AO1, C2, F1, CL and AP2 independent were chosen out of 48 selected fungi. The best optimal conditions for growth were 30ºC and pH 7. The isolates were identified and screened according to the colony diameter, biomass and density of spores in addition of capability to produce the hydrolytic enzymes for cellulose.

Abstract Background The aim of this study was to identify differences in oral cancer incidence among sexes, age groups and oral sites over time in Iraqi population. Methods Data was obtained from Iraqi cancer registry, differences and trends were assessed with the Wilcoxon matched-pairs signed-ranks test and Regression test, respectively. Results In Iraq from 2000 to 2008, there were 1787 new cases of oral cancer registered, 1035 in men and 752 in women. Cancer at all oral sites affected men more than women. The Tongue other (ICD-02) is the most frequent site follow by lip (ICD-00). Conclusion The decrease in the percent of oral cancer incidence in Iraq not compatible with the high percent of exposure to the risk factors, Iraqi cancer regis

The industrial production sector has an important role in the national economy of the advanced countries as well as the developing ones to get higher levels for their economy . We in Iraq , just like most of the develpoing countries , our economy still suffers of great shortage in this active sector in spite of the repeated statements about the desire of activating the contribution of this sector in the national economy . The industrial sector in Iraq suffers in general of many problems , especially the public industrial sector (manufacturing) . These problems have been  existed because of the unnatural conditions that Iraq has passed during the previous decades especially in the political and security sides . which reflecte

The land cover of Mahmudiyah city, located south of the capital, Baghdad - Iraq, was studied for the period from 1986 to 2021 with five years between every two successive scenes, where Landsat scenes were used downloaded from the US Geological Survey (USGS ) website with low cloud cover for sensors TM and OLI. The land cover of the study area was classified. The total accuracy of the classification was calculated, as well as the analysis of the user accuracy and the classifier accuracy (maximum likelihood) and its impact on the overall classification accuracy. The lowest accuracy value in 2009 was (85.101% (and the highest accuracy value in 1995) was 95.654%). The constancy percentage of the class for the adopted years was calculated and

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The study aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipi

The research dealt with the study of the element of time in the cinematic language and the role it plays in creating the aesthetic meanings in the documentary film by means of the various structural constructions with which time is constructed. The research included the introduction and the problem of research, which was represented by the following question: (Did the documentary film adopt the values of time formats in the fiction film or it created for itself special linguistic formulations and models which achieve the aesthetic concept?). It also included the importance of research, the need for it and its goal in addition to clarifying the limits of research.The theoretical framework included three sections the first of which is the

The increasing demand for energy has encouraged the development of renewable resources and environmentally benign fuel such as biodiesel. In this study, ethyl fatty esters (EFEs), a major component of biodiesel fuel, were synthesized from soybean oil using sodium ethoxide as a catalyst. By-products were glycerol and difatty acyl urea (DFAU), which has biological characteristics, as antibiotics and antifungal medications. Both EFEs and DFAU have been characterized using Fourier transform infrared (FTIR) spectroscopy, and 1H nuclear magnetic resonance (NMR) technique. The optimum conditions were studied as a function of reaction time, reactant molar ratios, catalyst percentage and the effect of organic solvents. The conversion ratio of soybea

This study aimed to reveal the stage for teachers of basic training needs from the perspective of workers in Mafraq Governorate, through a survey of a sample of counselors look at the Ajloun area schools reached (58) counselors.
To achieve the objective of the study was constructed questionnaire where they are finalized (18) items distributed on two dimensions (professional needs, performance requirements) and after confirmation of the validity and reliability have been applied to the sample where the results showed that training needs were high, both on a professional or per formative level .
The results also showed no statistically significant differences in the areas of tool due to gender, educational qualification. The study co