This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

    The main goal of the current research is to know -Environmental problems included in the content of the two science books (chemistry units) for intermediate stage

A list of environmental problems had been prepared  and  consisting of (8) main areas which are (air and atmosphere pollution, water pollution, soil pollution, energy, disturbance of biodiversity and environmental balance, waste management, food and medicinal pollution, investment of mineral wealth). Of which (60) sub-problems,  at that time the researcher analyzed the two science books (two chemistry units) for the intermediate stage of the academic year (2020-2021) in light of the list that was prepared, and the validity and consisten

This study examines emotional blackmail from a discursive pragmatic standpoint to gain insights into how this psychologically manipulative phenomenon is revealed in the discourse of some American movies. Five extracts from five American movies are purposely selected and analyzed using an eclectic model based on a discursive pragmatic approach to navigate this unexplored study area. The model incorporates Halliday’s (2014) transitivity system, Martin and White’s (2005) attitude system, Forward and Frazier’s (1997) types and tools of emotional blackmail, and Mayfield’s (2010) informal fallacies. The present study is guided by four research questions that identify the types and tools of emotional blackmail employed in the selec

The study aimed to measure emotional purity, as well as to explore differences in it according to the variables of gender (male–female), academic level (first–fourth year), and field of specialization (scientific–humanities). The study adopted the descriptive-analytical method. The study instrument, a validated Emotional Purity Scale, was applied to a stratified random sample of 300 male and female students from the University of Baghdad. The results indicated that university students generally possess emotional purity. They also revealed significant differences in emotional purity attributed to gender in favor of females, to academic specialization in favor of humanities students, and to academic level in favor of fourth-year

One of the main significant purposes of learning the English language is the need to have an effective communication allowing for exchange and transmitting information. As a basic form of human communication that allows people to connect, communicate, and share experiences with one another is writing skill. Through practicing trainable abilities like speaking, and writing, adaptation skills are required to overcome issues that develop in unfamiliar environments. Learners must be cognitively flexible to reconstruct and adjust to these situations' demands. This study aims at looking into the level of cognitive flexibility and writing abilities of Iraqi EFL university students. It also seeks to determine how these two variables are related. It

Chapter One

First, the importance of research and the need for him

Highlight the status of the nation and occupies a decent position among nations by what they offer for the good of humanity and tender, which is based mainly on the human and material wealth owned by the nation.

The investment of this wealth investment scientifically accurate based on the strong foundation that qualifies them to heights of glory, so stand out necessary development of all energies Alepeshriaaly the limit can not be considered as these energies fortune unless all elements of effective elements characterized by the positive interaction in various spheres of life and in the in

Landlocked countries are displayed geopolitical new geo-political and intended to
countries that do not have sea views, a phenomenon present in four continents of the world
are: Africa, Europe, and Asia, and South America and the number arrived at the present time
to the (44) state the largest number of them in the continent it arrived in Africa (16) countries
in Asia (13) countries and Europe (13) In the State of South America two. This phenomenon
emerged due to the division of federations and empires and colonial treaties and others. But
the negative effects suffered by these countries may vary from one country to another, since
these countries in the continent of Europe, for example, is different from the same cou

The study deals with an analysis of the contents of the publications of the campaign (Together to defeat Corona), which was established by the United Nations Development Program in Iraq in the face of the Covid 19 virus.The research problem raises a main question:What are the implications of the campaign (Together to defeat Corona) of the United Nations Development Program (Iraq office) in addressing the Covid-19 virus in Iraq?From this main question, several sub-questions emerged, which were answered by this study in its chapters and investigations, including regarding the contents of advertisements, photos and videos for the publications of the (Together to Defeat Corona) campaign for the United Nations Iraq Office on their Facebook pageA

Been using a pv system program to determine the solar window for Baghdad city . the solar window for any location can be determine by deviating left and right from the geographical south as well as deviation according to the amount of tilt angle with the horizon for fixed panel so that will not change the average of solar radiation incident over the whole year and this lead to help in the process of installation of fixed solar panel without any effect on annual output .the range of solar window for Baghdad city between two angles ( -8 - +8 ) degrees left to right of the geographical south and tilt angle that allowed for the horizon range between angles (21- 30) degrees so that the amount of solar radiation that falling on the solar pan