There are many characters which belong to small & medium projects, this is not relate to their size only but also to its quality charchcters & the quantities indicators.

There is a focus in the ownership, management, Resources beside the limited internal control system.

 the auditor must put his program according to the project’s circumstance, so auditing the small projects differs than other projects which maybe is less complex and done by limited persons

This research aims to show the responsibility of certified public accountant in evaluation the risks of the small & medium projects through depending the audit- based risk program which develop the useful information.

       This paper deals with the process of evaluating the performance of agricultural activity in Iraq and in particular the agricultural initiative launched by Prime Minister Nuri al-Maliki, during the period from 2008 - 2011. Where it is possible to use criteria or indicators that are fabricated by a statement on the calendar and the results of which may be by comparing planned performance with actual performance or the evaluation of the actual performance of successive periods selected. With an emphasis on the agricultural initiative is subject to the evaluation process by implementing and destinations specialized loan funds its own projects as one of the agricultural lending. With the need to co

Experimental investigations have been carried out to investigate the pH-control problems of industrial electroplating wastewater treatment plants. The accurate and sensitive PID control system could treat most problem and disturbances in the normal operation of the water treatment. However, conventional treatment was replaced by proprietary treatment agent called a QUASIL which was found to be more effective for a wide range of pH.

This study analyzes how to make use of the resources in the marshlands of Iraq and how to utilize them, especially after the water returns to these areas and they are revitalized. We take an example of AL- Saheen Marsh and plan an ideal tourist resort there. This example can further expand to include other parts of the marshlands. The resort will utilize the local environment and tourist characteristics as it will have a feel and architectural resemblance to the houses and buildings that are currently built there. In addition the transportation methods will be the same as those used by the locals. Yet the resort will still posses all the facilities required by a modern tourist resort that includes all the services that will make

Narcissism is a complicated phenomenon that can be reflected in the narcissist’s language. Investigating narcissism in terms of linguistics, and pragmatics in particular, does not seem to have been given its due attention, as this study reveals. Thus, this study is an endeavor to discover how narcissism is reflected in the American movie Big Eyes (2014). It is known for introducing narcissistic behaviors. This paper aims to identify the types, motivations, and pragmatic manifestations of narcissism in the selected movie. Three pragmatic theories are chosen to scrutinize narcissism in the data: Searle’s speech acts (1969), Grice’s maxims breaching (1975), and Culppeper’s impoliteness (1996). To cope with the nature of the

            في ظل التطورات التقنية التي حدثت خلال السنوات القليلة الماضية ومحاولة الإستفادة من تطور هذه التقنيات في مختلف مجالات الحياة، سعى العديد من منظمات الأعمال ـ بمختلف نشاطاتها وهياكلها القانونية ـ لتوظيف أعمالها بالإستفادة من تقنيات المعلومات ـ بمختلف أنواعهاـ وظهر مفهوم جديد في التعاملات أطلق عليه "التجارة الإلكترونية".وبما أن أية وحدة اقتصادية تعمل ضمن نظام مفتوح يؤثر و

The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

Context and its influence in direction of reference by Abi Hussein Al Basri

   The oil sector in Iraq suffered from several difficulties led to the decline and reduction of oil production and the deterioration of refineries and transport pipeline status in addition to the weakness of the technology side and the prevalence of financial and administrative corruption besides the high costs of rehabilitation of the oil sector and also administrative and institutional problems still ongoing. 

 In spite of Iraq's possession of vast oil wealth allows him to play an important role in the international energy market، he is still under the level. The production of oil doesn'<