The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

The scientific studies that deal with Herminutia (interpretation) as the art of reading the interpretation practiced by the recipient after his understanding of the literary texts and works of art that he sees or read them so that these readings to make the act of reading and allow him the opportunity to mature and rational reflection of each text or artistic work.

Based on this, the researchers considered the establishment of the problem of their research through the search for the problematic overlap of concepts in the interpretive practices of the literary text?

The second chapter dealt with the definition of the term interpretation as well as interpretation as a theory and concept, and then the indicators reached by t

The Normalized Difference Vegetation Index (NDVI) is commonly used as a measure of land surface greenness based on the assumption that NDVI value is positively proportional to the amount of green vegetation in an image pixel area. The Normalized Difference Vegetation Index data set of Landsat based on the remote sensing information is used to estimate the area of plant cover in region west of Baghdad during 1990-2001. The results show that in the period of 1990 and 2001 the plant area in region of Baghdad increased from (44760.25) hectare to (75410.67) hectare. The vegetation area increased during the period 1990-2001, and decreases the exposed area.

The researches discusses the style of acting used by (Sami Abdul-Hameed) in one of the play director (Salah AL-Kassab) production whine he called; Picturesque.
The problem of this research is to discover the differences between the performance of (Sami Abdul-Hameed) in the Picturesque Theatre and the other theatre.
The goal of the research is to get to know the style of acting used in (king Lear) directed by (Salah AL-Kassab).
After defining the term (picturesque theatre), the researcher discusses the elements of the Visual theatre and the components of the stage picture according to (Alexander Dean) and he refers to those well-known director who had emphasized the Visual elements. Such as (Gordon Grieg) and (Franco Zeferrel

Inform the people of the Enlightenment including what was said in detail
In photography
For Mohammed Hashim bin Ahmed footy famous Balva Hashim (Tel: 1349 e)

ان وضع معايير دولية محاسبية على شكل نماذج وارشادات عامة تؤدي باصحاب القرارات الاقتصادية استخدام معايير المحاسبة الدولية عند اعداد وتجهيز القوائم والبيانات المالية اصبح مطلب اساسي وضرورة ملحة لمختلف الاطراف في المجتمع الحالي فهذه المعايير قد اثمرت في معالجة الامور المحاسبية على الصعيد المحلي والاقليمي والدولي. وان عدد كبير من الدول اعتمدت هذه المعايير فقد تجاوزت 150 بلدا. مما نتج عنه ازالة الفوارق الكث

Abstract Objectives: Malocclusion was and remains one of the most common problems which affects the psyche and social status of the individual, so the estimation of the malocclusion severity and needs a percentage of orthodontic treatment of Iraqi patients is the aim of this study. Method: A randomly selected 150 pairs of study models (48 male and 102 female) were involved in this study for patients attending an orthodontic clinic at College of Dentistry/ University of Baghdad seeking for treatment. The DAI scores were collected according to WHO guidelines directly from the study model with a digital caliper, score was calculated using the regression equation of 10 occlusal traits. The dental casts were classified into four groups to determ

The multi-focus image fusion method can fuse more than one focused image to generate a single image with more accurate description. The purpose of image fusion is to generate one image by combining information from many source images of the same scene. In this paper, a multi-focus image fusion method is proposed with a hybrid pixel level obtained in the spatial and transform domains. The proposed method is implemented on multi-focus source images in YCbCr color space. As the first step two-level stationary wavelet transform was applied on the Y channel of two source images. The fused Y channel is implemented by using many fusion rule techniques. The Cb and Cr channels of the source images are fused using principal component analysis (PCA).