After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said Committee, subject of this research, where these points has been mentioned in the chapter of Conclusions and then the recommendations and suggestions were offered for the purpose of save the funds and properties of the organizations and make sure of the best use of the resources in line with their purposes.
Carbon monoxide (CO) plays an important indirect greenhouse gases due to its influences on the budgets of hydroxyl radicals (OH) and Ozone (O3). The atmospheric carbon monoxide (CO) observations can only be made on global and continental scales by remote sensing instruments situated in space. One of instrument is the Measurements of Pollution in the Troposphere (MOPITT), which is designed to measure troposphere CO and CH4 by use of a nadir-viewing geometry and was launched aboard the Earth Observing System (EOS) Terra spacecraft on 18 December 1999. Results from the analysis of the retrieved monthly (1ºх1º) spatial grid resolution, from the MOPITT data were utilized to analyze the distribution of CO surface mixing ratio in Iraq for th
... Show MoreOxygen therapy (OT) is considered an essential process for
survival for the i nfants with bronchiolitis > However, it may reach the status of being harmful when using it for along beriod . We , here, attempted to shed a light on relations between oxygen therapy duration(OTD) and each of serum malondialdehyde (MDA) that is used as index for free radical generation , and serum albumin level , in infants with bronchiolitis . Our results confirmed that (OTD) from (1-48) hr. was non effective, while from 49 was very effective where a grave in crease in serum (MDA)level and a decrease in serum albumin concentration were observed during that time . The relation between age a
... Show MoreGestational diabetes mellitus is glucose intolerance of varying degree with onset or first detection duringpregnancy,it can causelong and short term morbidities in both the mother and the child, such as shoulder dystocia,preeclampsia, and high blood pressure. The most powerful endogenous vasoconstrictor peptide, urotensin II, andits receptor are involved in the etiology of gestational diabetes mellitus.Aim of the study: The study’s goal was to see if there is a link between Urotensin II levels and insulin resistancein pregnant women with gestational diabetes.Patients and method: A case-control study that was conducted in obstetrics and gynecology department atBaghdad Teaching hospital from the first of January 2019 to the end of D
... Show MoreThe aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in
... Show MoreEdge computing is proved to be an effective solution for the Internet of Things (IoT)-based systems. Bringing the resources closer to the end devices has improved the performance of the networks and reduced the load on the cloud. On the other hand, edge computing has some constraints related to the amount of the resources available on the edge servers, which is considered to be limited as compared with the cloud. In this paper, we propose Software-Defined Networking (SDN)-based resources allocation and service placement system in the multi-edge networks that serve multiple IoT applications. In this system, the resources of the edge servers are monitored using the proposed Edge Server Application (ESA) to determine the state of the edge s
... Show MoreThis paper deals with a central issue in the field of human communication and reveals the roaming monitoring of the incitement and hatred speech and violence in media, its language and its methods. In this paper, the researcher seeks to provide a scientific framework for the nature of the discourse of incitement, hatred speech, violence, and the role that media can play in solving conflicts with their different dimensions and in building community peace and preventing the emergence of conflicts among different parties and in different environments. In this paper, the following themes are discussed:
The root of the discourse of hatred and incitement
The nature and dimensions of the discourse of incitement and hatred speech
The n
In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study emplo
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