Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
The current research aims to determine the extent of the impact of the strategic direction to the business process reengineering, in the Office of the Ministry of Oil To reach that goal was a sample of community research study consisted (50) members of the senior leadership represent the problem in organization researched in the ambiguity of the strategic direction of knowledge of the compatibility of the strategic direction with Business Process Reengineering and used questionnaire, interview and observation to obtain the information needed to search was addressing data by the statistical system spss percentage and the arithmetic mean, standard deviation and coefficient of variation .
... Show MoreSpace is considered as an important element in constructing artwork, it can be a dominant and fulfilled part that adds new existence to the content. Each artwork must have a space artistically or analytically. The internal and eternal space of artwork have associated with each other in order to be ann important connected unit that establishes the work epressions and helps the audience to understand it. Such kind of works can be represented by the works of the potter (Sheinyor Abdu Allah) which have uarious expressions of space which this study is based on.The study aims at finding out the treatment of apace in the ceramic sculpture works of the potter (Sheinyar Abdu Allah).The second chapter has many sections. T
... Show MoreAbstract The study aimed at reviewing translation theories proposed to address problems in translation studies. To the end, translation theories and their applications were reviewed in different studies with a focus on issues such as critical discourse analysis, cultural specific items and collocation translation.
The researcher chose her research which is imprinted ( the mechanism of employing the numbered personality in structuring scientific imaginary movies) because it’s found in modern employing of the numbered personalities of the movies that are designed by computers which made the directors and the producers to exploit these numbered development technologies in designing numbered personalities, in order to make them heroes instead of the actual actors in the cinema scene, it’s divided the research to five chapters, the first chapter, the methodical fine which includes, the problem of the research, the aim of the research includes, the importance of the research and it’s details, and the chapter concludes limiting the important terms,
... Show MoreThe Phenomenon of Euphemism in the Translon Activity Euphemism is the replacement of a harsh word with a less harsh or more acceptable one. Most languages are affected by ideological, cultural, social, or religious perspectives which in turn would reflect different linguistic levels. On such a basis, translation is affected by its medium,i.e. language, and consequently what is acceptably expressed by a nation may not be acceptable by another. In this paper, we try to
... Show MoreThe research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.
The research aims to study the possibility of applying agile internal auditing
... Show MoreThis paper is a part of a cytological studies of the genus Bromus L. in Iraq . Cl number for 103 specimens ropro^eming l^species determined . The course of meiosis including an analysis of chromosome configuradon for 27 collections belonging to 8 species were investigated . Meiosis was regular in most species . Tetraploid for B.scoparius L. (new cytotype ) and hexaploid ?'or " Kunth. were re^rted for the first time, cytological findings were supported the view of maintaining the closely related species B.danthoniae Trin. and B.lanceolatus Roth, as distinct species .
Background: Post-extraction alveolar ridge resorption is unavoidable phenomenon ending with insufficient ridge width. Measuring the physical dimensions of the available bone before implant surgery is an important aspect of diagnosis and treatment planning. Bone height can be calculated from radiographs, while bucco-lingual ridge width can be measured by conventional tomography, CT scanning and ridge mapping.
Radiographic techniques have certain disadvantages. Therefore the ridge mapping technique was used as an option for determining alveolar ridge width.
The purpose of this study was to compare the validity of alveolar ridge width measurements obtained with ridge mapping technique before surgical flap reflection against
... Show MoreThis included the study of embryonic development of the heart in different lengths of embryos of Sailfin molly (Poecelia latipinna) fish, which is one of the invasive fish species in Iraq and is spread acrosswater bodies, especially in the marshes that are located in the south of Iraq. The fish samples were collected from the AGhazl market in Baghdad province, and dissected to remove the ovary that containing embryos at different lengths using fine forceps. All the samples were fixed using formalin after making a hole in the gas sac, especially in advanced embryos stage. In a 3 mm embryo, the heart was completely formed and the blood vessels and optic cup were clear, while the lens of the eye was beginning to form. In 4-5 mm embryo, it was
... Show More