The research aims to study and analyze the reality of the internal control system in the company surveyed .       To find out how effective and efficient internal control system , problem – centered research that addressed the performance of the internal control system .

          The research Description applied and the interview Alchksahvi analysis and interpretation of results .         The researchers recommended the need for attention to the training courses and the need for segregation of duties and functions in the main and subsidiary records , taking in to account periodic reconciliations between the lists and financ

Abstract

All the economic  units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n

Static reservoir modeling is the interacting and analysis of the geological data to visualize the reservoir framework by three-dimensional model and distribute the static reservoir properties. The Petrel E&P software used to incorporate the data. The interpreted log data and core report used in distribution of petrophysical properties of porosity, water saturation and permeability for Zubair reservoir in Luhais oil field.

   The reservoir discretized to 274968 cells in increments of 300, 200 and 1 meter in the direction of X, Y, and Z respectively. The geostatistical approach used in the distribution of the properties of porosity and water saturation overall the reservoir units. The permeability has been calculated

An accurate assessment of the pipes’ conditions is required for effective management of the trunk sewers. In this paper the semi-Markov model was developed and tested using the sewer dataset from the Zublin trunk sewer in Baghdad, Iraq, in order to evaluate the future performance of the sewer. For the development of this model the cumulative waiting time distribution of sewers was used in each condition that was derived directly from the sewer condition class and age data. Results showed that the semi-Markov model was inconsistent with the data by adopting ( 2 test) and also, showed that the error in prediction is due to lack of data on the sewer waiting times at each condition state which can be solved by using successive conditi

As the major role of oil sector in financing and development of Iraqi economy this study tried to research on the factors which influencing the future of oil production in Iraq and for that study addressed the hypothesis (the production and export of crude oil in Iraq , influenced by many factors divided into internal and external factors this factors shared the effect varies in the size of their participation and runs from different sectors economic , political and social , in order to test the study hypothesis study addressed the subject of three axes(an overview of the history and facts of crude oil production in Iraq and factors internal Affecting the future of oil production in Iraq and external factors affecting the future

Triump is a happy end and a positive outcome of any good deed on the part of a human
being, or of any competition or contest in any field. A human being’s life abounds with gain
and loss. If one succeeds one will be happy psychologieally, physieally, etc. if one the other
hard one loses, one wil be in a state. Between loss and gain there are many a step.
However humans work hard to be a great success and a read winner.The life of the world constitutes a huge race-track where people try hard to head towards
the hereafter. Therefore, we find people who succed and gain the Garden, and people whose
habitation is the fire, The Glorious Qur’an has shown us in many a surah the way to success
when Allah mentions ‘great

A new Macrocyclic Schiff base ligand Bis[4-hydroxy(1,2-ethylene-dioxidebenzylidene) pheylenediamine] [H2L] and its complexes with (Co(II) , Ni(II) , Cu(II) , Zn(II) and Cd(II)) are reported . The ligand was prepared in two steps,in the first step a solution of (o-phenylene diamine) in methanol react under reflux with (2,4-dihydroxybenzylaldeyed) to give an (intermediatecompound) [Bis-1,2 (2,4-dihydroxybenzylediene)pheylinediamine] which react in the second step with (1,2- dichloro ethane) giving the mentioned ligand.Then the complexes were synthesis of adding of corresponding metal salts to the solution of the ligand in methanol under reflux with 1:1 metal to ligand ratio. On the basis of, molar conductance, I.R., UV-Vis, chloride content a

The ligand [Potassium (E)-(4-(((2-((1-(3-aminophenyl) ethylidene) amino)-4-oxo-1, 4-dihydropteridin-6-yl) methyl) amino) benzoyl)-L-glutamate] was prepared from the condensation reaction of folic acid with (3-aminoacetophenone) through Schiff reaction to give a new Schiff base ligand [H2L]. The ligand [H2L] was characterized by elemental analysis CHN, atomic absorption (AA),(FT-IR),(UV-Vis), TLC, ES mass (for spectroscopes), molar conductance, and melting point. The new Schiff base ligand [H2L], reacts with Mn (II), Co (II), Ni (II), Cu (II), Cr (III) and Cd (II) metal ions and (2-aminophenol),(metal: derivative ligand: 2-aminophenol) to give a series of new mixed complexes in the general formula:-K3 [M2 (HL)(HA) 2],(where M= Mn (II) and Cd

The study aims to investigate the degree of student teachers at Sultan Qaboos University acquired skills in teaching Arabic via a virtual micro-teaching lab, as well as to reveal the difficulties they faced and their development proposals. To do this, the researchers developed a questionnaire divided into four dimensions: planning, implementation, evaluation, and

ethical values for the teaching profession, in addition to two open-ended questions to identify difficulties and suggestions. It was administered to (30) student teachers. The results revealed that the average degree of student-teacher acquisition of skills was high in its four dimensions. It ranged between (39.2) to (82.2), while the overall average was (56.2).