The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.
The types of development potential in the city vary, from the nature of city, to its society, environment, economy, and history. The city of Baghdad contains many historical development potentials out of using, and most of them towards declining, this will be the research problem, within the aim of trying to clarify how to invest one of the important historical elements in the development of the city, based on the hypothesis that the sustainable development of the city should be stand on the activation of its historical assets. The historical wall of Baghdad is located on the Rusafa side, which is a wall that has not been left except for one gate and the site of another gate from it is f
... Show MoreFive Saccharomyces cerevisiae isolated from the ability of chitinase production from the isolates were studied. Quantitative screening appeared that Saccharomyces cerevisiae S4 was the highest chitinase producer specific activity 1.9 unit/mg protein. The yeast was culture in liquid and solid state fermentation media (SSF). Different plant obstanases were used for (SSF) with the chitine, while liquid media contained chitine with the diffrented nitrogen source. The favorable condition for chitinase producers were incubated at 30 ºC at pH 6 and 1% colloidal chitine.
This study deals with interpretation of stratigraphic and structural of Afaq structure area central Iraq in Qadisiyah province, about 25 km north of Diwaniyah, by using 2D seismic data. Synthetic traces are prepared by using available data of the well (WK-1)using a petrol software program to define and picking the reflectors on the seismic section. Structure interpretation includes picking a top of Zubair Formation (Late Cretaceous), while stratigraphic interpretation includes two reflectors Yamama and Gotnia Formation (Upper-Late Jurassic). Structure interpretation of Zubair Formation shows that the area a several minors and a short extend of faults, the fault system extends (NE-SW) direction. The structural interpretation of time and d
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The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advant
... Show MoreThis research is aiming to find the effective role of the personality characteristics of the Leader in business organization entrepreneurship by studying the effect of the special dimensions of personality characteristics (neuroticism, extraversion, openness, Agreeableness, and conscientiousness) on business organizations entrepreneurship dimensions representing in the two main dimensions (entrepreneurship direction and strategic entrepreneurship) across field study was conducted in thirteen private colleges in Baghdad.
The problem of the research relies in asking the question, is there an effect for Leader personality characteristics on business organizations entrepreneurship. and statistical methods hav
... Show MoreIn this study, the electron coefficients; Mean energy , Mobility and Drift velocity of different gases Ar, He, N2 and O2 in the ionosphere have been calculated using BOLSIG+ program to check the solution results of Boltzmann equation results, and effect of reduced electric field (E/N) on electronic coefficients. The electric field has been specified in the limited range 1-100 Td. The gases were in the ionosphere layer at an altitude frame 50-2000 km. Furthermore, the mean energy and drift velocity steadily increased with increases in the electric field, while mobility was reduced. It turns out that there is a significant and obvious decrease in mobility as a result of inelastic collisions and in addition lit
... Show MoreThe economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".
The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.
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This paper aims to review the intellectual to the most important thought leaders administrative and strategic They both (Henry Fayol and Michelle Porter), who forward a lot of ideas that have helped countries in the advancement and progress their economies , has been drawing literature theoretical common border in Contributions ( Fayol ) philosophical and between applications ( Porter ), which reversed strategies of the three ( the leadership of the cost, differentiation, and focus ), so browse search how to apply and use the principles of Fayol in the implementation of strategies competitiveness of Porter, and stems from a problem ( ( to what extent a reflection of the principles ( Fayol) fourteen strategies (Porter ) competitiv
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