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

 This study tested the impact of region and gender on adolescents 'stress perceptions and coping styles. A total sample of 650 adolescents (5 9.4% female) from 2 countries (Iraq - Algeria). Samples of n = 325 were drawn from each country completed questionnaires on stress and coping behaviors in four domains (school, parents, peer, and future). Results revealed that levels of perceived stressfulness of issues in different domains were universally similar among adolescents from the two countries. School-related stress received the highest rankings, Parent- , future-, peer-related stress, ranked (second, third, and fourth) respectively. Differences emerged with respect to coping style depending on region and gender. Coping sty

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

            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 use of story to convey educational content which serves particular purposes is common use long ago, such as we see in Quran`s stories and bible stories which consider good examples, therefore the story individuates by this mission which has magnificent influence minds of the readers.

     The Hasidic story is one of Hebrew literature affluents from it`s outset, therefore it has distinctive role in spread thoughts and principles which comes and believes it the Hasidic movement which considers reformatory Jewish religious  movement. It aims to reforms the Jewish individual avvording to it`s vision and thoughts.

     This paper research contains an introduction which presets s

The organization and development of the irrigation system and agrarian reform in Iraq had an impact on the diversity of its methods and uses

It is important to study that the social circumstances in Alexandria through  Mamluk era specially social life in Egypt specially in Alexandria  which had describe as it was show change in opposite with other sides of life