Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

Survival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete

Recently, the theory of Complex Networks gives a modern insight into a variety of applications in our life. Complex Networks are used to form complex phenomena into graph-based models that include nodes and edges connecting them. This representation can be analyzed by using network metrics such as node degree, clustering coefficient, path length, closeness, betweenness, density, and diameter, to mention a few. The topology of the complex interconnections of power grids is considered one of the challenges that can be faced in terms of understanding and analyzing them. Therefore, some countries use Complex Networks concepts to model their power grid networks. In this work, the Iraqi Power Grid network (IPG) has been modeled, visua

المقدمة:

تعد الخطوة الأولى او خطوة البداية من اهم التحديات التي تواجه الاقتصاديين وصناع القرار في العراق لإعادة تنظيم الاقتصاد العراقي وإعادة اعمار ما دمرته الحروب والسياسات الاقتصادية السابقة على حد سواء، فالتخلف ضارب إطنابه في كل مكان، فهناك تخلف في القطاعات الرئيسية المختلفة كالقطاع الزراعي والصناعي وهناك تدمير في البنية التحتية نتيجة الحرب وما قبلها واختلال في الإنتاج ومعدلات ع

  That it is essential to be for us to recognize is that the phenomenon of poverty are addressed most of the doors of Arab countries in general and Iraq in particular, with the contrast between Qatar and another, and that the deteriorating situation of developing countries it is clear that poor people are victims of exploitation and inequality.
  That dealing with the phenomenon of poverty should be more present in mind, especially since the Arab world that enters the era of so-called globalization, as more people poor, and the increase of the utilization of materials Arab interests abroad under the competition is unequal and the impoverishment of deliberate environmental and resource Arab

The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

Studying translation as academic article has cultural motive side by side academic aim to establish a professional generation that have the ability to serve labor market .

And because translation is important in many sectors in the society such as technology, science, popular institutions, tourism and political and legal relations between countries.

Our investigation concentrate on the articles of translation teaching in fourth class/ Spanish Department/ College of Languages/ Baghdad University for five years in order to evaluate the level of utility of creating translators and interpreters after graduation .

From 2009 until 2014 we saw continuous yearly exchanging in teaching articles by many professors with diff

The development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<