This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
And after:
      The research dealt with an important and critical era in the history of the Seljuk State of the Romans in Asia Minor, as that country, after the assumption of Sultan Ghiath al-Din Kehsaru II in the year 634 AH / 1236 CE, was subjected to the constant Mongol threat, so the research came marked with (the Seljuk State of Rome in Asia Minor and the Mongol invasion 634 - 708 AH / 1236 - 1308 AD) The research showed the succession of the Seljuk Sultans to the rulers whose rule after the death of Sultan Alaeddin Kikbad was weak and subject to the authority of the Mongols

The aim of this study was to identify the level of critical thinking skills among fourth-grade middle school students and to determine the performance level of the underhand volleyball pass, with the assumption that there is a positive relationship between critical thinking and skill performance. The study population included 281 students from Basra Preparatory School for Girls under the Second Baghdad Education Directorate for the 2024/2025 academic year, of whom 275 students were intentionally selected as the research sample (97.865% of the population). The experimental procedure involved applying a critical thinking scale and a technical performance test for the underhand pass on 25 students per day over 11 days, from February 9

The techniques of fractional calculus are applied successfully in many branches of science and engineering, one of the techniques is the Elzaki Adomian decomposition method (EADM), which researchers did not study with the fractional derivative of Caputo Fabrizio. This work aims to study the Elzaki Adomian decomposition method (EADM) to solve fractional differential equations with the Caputo-Fabrizio derivative. We presented the algorithm of this method with the CF operator and discussed its convergence by using the method of the Cauchy series then, the method has applied to solve Burger, heat-like, and, couped Burger equations with the Caputo -Fabrizio operator. To conclude the method was convergent and effective for solving this type of

We investigate mathematical models of the Hepatitis B and C viruses in the study, considering vaccination effects into account. By utilising fractional and ordinary differential equations, we prove the existence of equilibrium and the well-posedness of the solution. We prove worldwide stability with respect to the fundamental reproduction number. Our numerical techniques highlight the biological relevance and highlight the effect of fractional derivatives on temporal behaviour. We illustrate the relationships among susceptible, immunised, and infected populations in our epidemiological model. Using comprehensive numerical simulations, we analyse the effects of fractional derivatives and highlight solution behaviours. Subsequent investigatio

natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

This study dealt with the presentation and documentation of the Iraqi women's participations in athletics in the Arab sports courses since the establishment of the Federation of Athletics in 1948 to 2017 as well as analysis of the results achieved for these participations and discuss the reasons for not participating in some of these courses and the researchers try to show the distinct role of Iraqi athletes, And their active contribution to these courses to represent the country as well as to promote the sports reality of Iraqi women compared to their Arab sisters, whose names have become a symbol of every Arab woman and therefore benefit from the experience of the Arab teams In athletics for women.

Student performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.

In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.

 The transfer function model the basic concepts in the time series. This model is used in the case of multivariate time series. As for the design of this model, it depends on the available data in the time series and other information in the series so when the representation of the transfer function model depends on the representation of the data In this research, the transfer function has been estimated using the style nonparametric represented in two method  local linear regression and cubic smoothing spline method The method of semi-parametric represented use semiparametric single index model, With four proposals, , That the goal of this research is comparing the capabilities of the above mentioned m