In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight&n

Isolation of fungi was performed from February to July, 2019. One hundred clinical specimens were collected from King Abdullah Hospital (KAH) Bisha, Saudi Arabia. Samples were collected from twenty patients of different ages (30 - 70 years old) ten males and ten females. The samples were collected from patients with the two types of diabetics. Specimens included blood, hair, nail, oral swabs and skin.  Specimens were inoculated on Sabourauds Dextrose agar containing chloramphenicol. Thirteen fungal species were isolated and identified. The isolated species were: Aspergillus flavus, A. niger, A. terrus, A. nidulans, A. fumigatus, Candida albicans, C. krusei, C. parapsilosis, C. Tropicalis, Curvularia lunata, Fusarium solani, Penicill

This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

 Abstract  Lanɡauaɡes, like humans, need communication and interaction to prosper. One of the ways for a language to flourish is to borrow words from other languages. The southern regions of Iran and the coastal countries of Persian Gulf have had strong cultural relations since old times, with language being a dimension of these relations. With their land being geographically located in the realm of Islamic civilization and being Muslims,  Baloch people have had strong connections with the Arab world and the Arabic language.Thus, many Arabic words have made their ways into Balochi language either directly or indirectly through persian language. Since each language has its own unique sound structure, these loanwords have undergone ph

This study is an objective literary study of the poems of Abu Dhu'ayb Al-Hudhali and Su'da Bint Al-Shamrdal. It aims to shed light on the philosophy of death in the poems, and the way this philosophy is treated by both poets. Thus, the main prominent poetic images have been addressed and the outstanding ones have been singled out. The study further investigates the intertextuality with other poetic verses and Quranic verses and reviews the deviation in their semantic, syntactic, and phonetic types. The study adopts the historical approach to examine the occasion of the poems by referring to several historical sources that indicate the seniority. It also adopts the and descriptive-analytical approach represented by the use of content anal

The elbow joint is one of the important and mobile joints in a way that allows it to perform its functions. The injury occurs when the joint tendon and arm muscles are subjected to repeated partial ruptures as a result of excessive and repetitive work, as well as the patient not being subjected to correct rehabilitation programs, and only rest. From here, the researchers decided to study this problem by preparing rehabilitation exercises accompanying ultrasound and assessing their impact on the rehabilitation of the elbow joint. The sample included male patients aged 30-40 years, and the tests were determined, which included testing the range of motion of the elbow joint from the flexion position and the rotation outward position, the mu

The relationship between blood group antigens and peptic ulcer disease has been widely evaluated in the past, but only one study relating H pylori seroprevalence to ABO blood groups among Iraqi patients with peptic ulcer disease is available. We aimed to evaluate the frequency of peptic ulcer disease among different ABO blood groups in Iraqi patients, and we thought it was worthwhile to try to determine whether these components take some part in disease etiology. One hundred and six patients with peptic ulcer disease (PUD) (43 male and 63 female; mean  age: 48 ± 18 years) who attended Baghdad teaching hospital and Al- Yarmouk teaching hospital endoscopy centers were enrolled , and 238 control Subjects.  Fing