The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on

The verbal formula // i₃-gal₂ //is a commonly form in the written Sumerian economic texts, starting from the early dynastic period (2900-2372 BC), ending with the Ur III dynasty (2112-2004 BC).  This formula has appeared either without infixes, or accompanied by infixes like / in-da-gal₂/,  corresponded in Akkadian the formula: ibaššu ,which is  means "to found, to Storage ", As to the formula / da / come to indicate "to found with, to storage with--).

Supply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC).  To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain

السياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم)

The aim of this study is to find out the effect of reciprocal teaching   on the fifth literary class pupils in acquiring the skill of geographic map reading. The researcher uses the partial experimental design/pre- post-test for two equivalent control and experimental groups.

   The population of the study is represented by the fifth literary class pupils at a school of the Directorate of Education /Baghdad Karkh second. The sample is selected randomly as section (A) the experimental group and section (C) the control group. The sample total number is (60) pupils, (30) pupils for each group. The two groups are equalized in the following variables: IQ, age and the pupils’ previous geog

   Research aims at evaluating the quality of the teaching skills of math teachers in junior high / scientific branch  from their point of view.

The researchers prepared for this purpose a quality of teaching skills standards questionnaire, It consisted of 72 items distributed on four axis, The research sample was 200 teachers The researchers used statistical methods: the arithmetic mean, standard deviation, variance test, test Shiva  , The results showed a statistically significance difference Attributed to the qualification  variable  in the second  axis (Planning for teaching topics) And the absence of statistical difference function,

أسس بناء الجهاز الاداري الكفء : قراءة في عهد الامام علي بن ابي طالب لمالك الأشتر