The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is

Background: Complete seal of the root canal system following its chemo-mechanical debridement plays a pivotal role for achieving successful endodontic treatment. This can be established by reducing the gaps between the core filling material and root canal wall. Aim: To assess and compare the dislocation resistance of root canals obturated with GuttaFusion® and TotalFill BC sealer versus single cone obturation technique and TotalFill BC sealer after instrumentation of the canals with WaveOne, ProTaper Next and ProTaper Universal system. Material and Method: Sixty extracted human permanent mandibular premolars were conducted in the current study. The teeth were decorated and left the root with 15mm length; the roots were divided randoml

Peak ground acceleration (PGA) is one of the critical factors that affect the determination of earthquake intensity. PGA is generally utilized to describe ground motion in a particular zone and is able to efficiently predict the parameters of site ground motion for the design of engineering structures. Therefore, novel models are developed to forecast PGA in the case of the Iraqi database, which utilizes the particle swarm optimization (PSO) approach. A data set of 187 historical ground-motion recordings in Iraq’s tectonic regions was used to build the explicit proposed models. The proposed PGA models relate to different seismic parameters, including the magnitude of the earthquake (Mw), average shear-wave velocity (VS30), focal depth (FD

This study aimed to determine obesity level of some population in Baghdad by using Bio-electrical impedance analysis (BIA) and compared with anthropometric measurements such as body mass index (BMI), waist circumference (WC) and waist-to-hip ratio (WHR). Statistical analysis results of linear correlation coefficients for obesity indicators showed that BIA correlation 0.92 was most significant and reliable for obesity measurement.

Results of BIA method for age group 20-29 years showed that 44.4% of females were healthy body while 37.8% of males suffer from increased body fat. Results of age group 30-39 year showed that 32.6 of females were in healthy body and 42% of males were obese. In case age group 40-4

The research aims to use performance indicators and financial criteria in evaluating the economic feasibility of the company's insurance portfolios. In addition to identifying the strengths and weaknesses in portfolio's performance to enhance the strengths and address the weaknesses. This is consistent with research problem that dealt with the performance indicators, economic feasibility of company's portfolios and contributing to their improvement, reducing the financial and insurance risks associated with company's business. The research’ sample is represented by the Iraqi Insurance Company as it is one of the oldest financial institutions operating in the insurance sector. It has identified (5) insurance portfolios (marine, engineer

The aim of this paper is to prove some results for equivalence of moduli of smoothnes in approximation theory , we used a"non uniform" modulus of smoothness and the weighted Ditzian –Totik moduli of smoothness in by spline functions ,several results are obtained .For example , it shown that ,for any the inequality , is satisfied ,finally, similar result for chebyshev partition and weighted Ditzian –Totik moduli of smoothness are also obtained.

During the ongoing economic revolutions of the economic There is a new economic revolution is emboded by upseting the balances of prevailing classic ideas and refusing axioms considered postulates which were not touched including, for example, the theory of ( supply and demand) espoused by (Adam Smith and Marshall and others ) that assumes the existence of a strong relationship between the supply of goods and services and the demand for them, in the light of successive economic developments, considerable technological progress and the information revolution of the complex telecommunication network led to a serious shift of this theory and the emergence of a new theory called (market economies) turned the traditional scales of production,

The significance of the current research lies in studying the impact of the Guidance Technique (Stopping Negative Thinking) to reduce psychological reluctance in swimming lessons among female students of Physical Education and Sports Sciences highlighting the concept of psychological reluctance and how to confront it in the swimming lessons. The research provides a comprehensive and integrated theoretical framework that benefits the guiding process, contributing to the development of guiding programs that help reduce or eliminate psychological reluctance. Additionally, this research offers a psychological reluctance scale, aiding in the evaluation and diagnosis of students for the purpose of guiding them. The research addressed an i

The tagged research problem (the outputs of the written text in conceptual art) dealt with a comparative analytical study in the concept of conceptual art trends (land art - body art - art - language).

The study consisted of four chapters. The first chapter dealt with the theoretical framework, which was represented in presenting (the research problem), which raised the following question: What is the role of the written text in the transformations of the conceptual arts?

The first chapter included (the importance of research) and (research objectives) seeking to conduct comparative research in the written text within the trends of conceptual art as a moving phenomenon in art, and to reveal the variable written text in the