بات الفساد ظاهرة عالمية تهدد المجتمعات وبقائها ، وبدت الانقسامات المجتمعية تتضاعف في البلدان التي ينتشر فيها الفساد بمختلف أنواعه وتسمياته ، حيث استكشفت الدراسة بأن التشريعات الجنائية حرصت على تقرير نظام عقابي خاص لمواجهة جرائم الفساد مما استوجب بنا بيان المظاهر القانونية للفساد السياسي المتمثل بالرشوة الدولية والرشوة الانتخابية لان الفساد لم يعد متعلقا بالجانب الاقتصادي فحسب بل امتد إلى الجوانب الأخرى

In the light of the globalization Which surrounds the business environment and whose impact has been reflected on industrial economic units  the whole world has become a single market that affects its variables on all units and is affected by the economic contribution of each economic unit as much as its share. The problem of this research is that the use of Pareto analysis enables industrial economic units to diagnose the risks surrounding them , so the main objective of the research was to classify risks into both internal and external types and identify any risks that require more attention.

The research was based on the hypothesis that Pareto analysis used, risks can be identified and addressed before they occur.

A simple, sensitive and accurate spectrophotometric method has been developed for the determination of salbutamol sulphate (SAB) and isoxsuprine hydrochloride (ISX) in pure and pharmaceutical dosage. The method involved oxidation of (SAB) and (ISX) with a known excess of N-bromosuccinamid in acidic medium, and subsequent occupation of unreacted oxidant in decolorization of Evans blue dye (EB). This, in the presence of SAB or ISX was rectilinear over the ranges 1.0-12.0, 1.0-11.0 µg/mL, with molar absorptivity 4.21×10⁴ and 2.58×10⁴ l.mol^-1.cm^-1 respectively. The developed method had been successfully applied for the determination of the studied drugs in their pharmaceutical dosage resulting i

The 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

Abstract

The hydrometallurgical method was used to platinum and palladium leaching with aqua regia solution (3HCl: HNO₃). The leaching experiments were designed to obtain the optimum conditions by using Taguchi method with 16 experiments at three different factors (time, temperature and solid to liquid ratio), and each factor has four different levels. In this study, leaching the powder sample of catalytic converter that contains platinum and palladium was conducted on the basis of the formation of chloro complexes platinum and palladium (PtCl₆^2-, PdCl₄^2-) with different concentrations in the acidic solution. The optimum condi

This study was conducted to determine the ability of water treatment system (Vortisand) to reduce some chemical and physical properties for tigris river raw water, It consisted of turbidity, electrical conductivity, pH, total hardness, calcium Hardness as well as temperature in order to determine the unit`s efficiency for reducing their concentration as compared to those in the water produced by some classical potable water projects (Dora and Wathba) in Baghdad. Samples were collected during the cold months (December 2016 and January 2017) and during the hot months (May and June 2017). The results showed that this system has the ability to reduce some properties such as turbidity, the values were 215NTU in raw water and decreased to NTU

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

The aim of this study to identify patterns of cerebral control (right and left) for second grade students in the collage of physical education and sports science of the University of Baghdad, as well as identify the definition of theThe Effect of Using the Bybee Strategy(5ES) according to Brain Control Patterns in Learning a Kinetic Series on Floor exercises in Artistic Gymnastics for menمجلة الرياضة المعاصرةالمجلد 19 العدد 1 عام 2020effect using the (Bybee) strategy (5ES) according to brain control patterns inlearning a Kinetic series on floor exercises In artistic gymnastics for men, andidentify the best combination between the four research groups learn, use Finderexperimental method research sample consi

The problem of Multicollinearity is one of the most common problems, which deal to a large extent with the internal correlation between explanatory variables. This problem is especially Appear in economics and applied research, The problem of Multicollinearity has a negative effect on the regression model, such as oversized variance degree and estimation of parameters that are unstable when we use the Least Square Method ( OLS), Therefore, other methods were used to estimate the parameters of the negative binomial model, including the estimated Ridge Regression Method and the Liu type estimator, The negative binomial regression model is a nonline