The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external auditors, therefore, the research aims to reach to find the extent of the impact of the relationship between the internal and external auditor on the company’s business and results, to instill confidence in the financial reports, and to enhance the confidence of the founders, investors, relevant authorities and capital markets in the company, through the quality of the company’s profits. To reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2010 to 2018 and by adopting the SPSS statistical method, to reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2008 to 2018 and by adopting the SPSS statistical method, achieving quality profits, and vice versa.
Background: The Infraorbital foramen is an anatomical structure with an important location in the maxilla, position of foramen in maxillofacial area is necessary in clinical situation requiring regional nerve blocks that are performed in children undergoing facial surgeries to avoid injury to corresponding nerve. The aim of study was to determine the position of the Infraorbital foramen and to correlate Infraorbital foramen position with age and gender using computed tomography. Subjects, Materials, and Methods: The sample consist of prospective study for 50 Iraqi subjects (21 male and 29 female) with age ranged from (5-17) years. The examination was performed on Multi – Slice Spiral Tomography scanner in Al-Karakh General Hospital. Using
... Show MorePraise 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
This study, which is considered the first of its kind in the world and the Arab homeland, was carried out in the laboratory of mushroom production belonging to the Medicinal Plant Unit/ College Of Agricultural Engineering Sciences/ University of Baghdad during the period from July 21, 2016, to December 30, 2018, aiming to isolate and purify the mycelium of the wild isolation in addition to the genetic and morphological identification of the mushroom Agaricus bellaniae. The obtained pure isolation was tagged in the American National Center for Biotechnology Information (NCBI) with symbol MF987843.1, thus Iraq would be the second country in the world in which the mushroom is grown following the United States of America. The
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Tight oil reservoirs have been a concerned of the oil industry due to their substantial influence on oil production. Due to their poor permeability, numerous problems are encountered while producing from tight reservoirs. Petrophysical and geomechanical rock properties are essential for understanding and assessing the fracability of reservoirs, especially tight reservoirs, to enhance permeability. In this study, Saadi B reservoir in Halfaya Iraqi oil field is considered as the main tight reservoir. Petrophysical and geomechanical properties have been estimated using full-set well logs for a vertical well that penetrates Saadi reservoir and validated with support of diagnostic fracture injection test data employing standard equations
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Of the new concepts introduced by the decree of the amendment of the French Civil Code No. 131-2016 issued on 10 February 2016, which raised a debate in jurisprudence both at the level of French jurisprudence or the Arab, the concept of (the content of the contract), which seems to have emerged from the appearance of new legal articles ( 1162-1171) is the cornerstone of the contract and the contract in the contract, the two pillars which, over the course of 200 years and a half, have been one of the main pillars of the codification of Napoleon. Is that the decree of amendment has already abandoned these two pillars, or most of what he did is a change in terminology while preserving the content of these two pillars implicitly, this is what w
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The main question raised in this paper is: Is it possible to translate the ‘genre’
of Quran? And if this ‘genre’ is Quran specific, a ‘genre’ of its own, i.e. a unique one,
how can the Quranic text be translated from Arabic into English or any other
language? This question has been raising a lot of controversy among translation
theorists, linguists, philosophers and scholars of Islam and specialists in the sciences
of Arabic language let alone Quran exegetes. Scholars of the Arabic language and
scholars of Islam have argued that because of the genre of Quran is the genre of (ijaz),
translatability can never be possible. Equivalence, thus, cannot be achieved especially
if we know that so far
The research aims to find out the impact of cognitive strategies in the mathematical competence of the students of the fourth scientific in the preparatory mahmoudiyah in the Directorate General of The Education of Karkh 2. A post-test of the mathematical competence prepared by (Jassim, 2018) was applied to the sample of (65) students, distributed into two groups of (33) students as experimental group and (32) students as a control group. The results found there are significant differences between the experimental group and the control group in testing the mathematical competence of students for the experimental group.
The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax framework and tax proceeds and stand on the research problem and its effects, according to the following logic questions : -
- What is the contribution of property tax in the overall tax revenue?
- Are there any certain problems in collection of property tax?
3. What are the factors that lead to a negative impact on the outcome of the property tax?
4. How do we strengthen the role of the property tax in the overall tax revenue?
This r
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Background: Chronic periodontitis is an inflammatory disease of tissues supporting the teeth. Salivary compositions have been most intensely studied as a potential marker for periodontal disease. In this study, analysis of saliva provides a simple and non-invasive method of evaluating the role of salivary IgA (s-IgA) levels in periodontal disease by detecting the level of (s-IgA) in patients with chronic periodontitis smokers and non smokers patients and correlate the mean (s-IgA) levels with clinical periodontal parameters Plaque index (PLI) gingival index (GI), probing pocket depth (PPD) and clinical attachment level (CAL). Materials and Methods: The study samples consists of (15) patients with chronic periodontitis who were non smokers (
... Show MoreThe research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class, the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted, In addition to air-conditioning sets in summer and winter, this is on the on
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