Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of

The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top  of  the education`s  pyramid which take part in developing the human  resources and provide the human staff to raise the productive efficiency, and improve the social , economic level                                  

In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe

A case–control study (80 patients with chronic hepatitis B virus [HBV] infection and 96 controls) was performed to evaluate the association of an IL12A gene variant (rs582537 A/C/G) with HBV infection. Allele G showed a signifcantly lower frequency in patients compared to controls (31.2 vs. 46.9%; probability [p]=0.009; corrected p [pc]=0.027) and was associated with a lower risk of HBV infection (odds ratio [OR]=0.49; 95% confdence interval [CI]=0.29–0.83). A similar lower risk was associated with genotypes CG (17.5 vs. 29.2; OR=0.25; 95% CI=0.08–0.81; p=0.02) and GG (10.0 vs. 16.7; OR=0.25; 95% CI=0.07–0.91; p=0.036), but the pc value was not signifcant (0.12 and 0.126, respec‑ tively). Serum IL35 levels showed signifcant difere

The present study dealt with taxonomic characters of species Zygophyllum fabago L. in Iraq . this study included the exo-morphological characters which indicated that the species was sub-shrub with solid stem and swallow nodes ,with compound bifoliate and stipulate leaves, the flower is complete and perfect with clawed petals . stamen colored with scaly appendage , fruit capsule with ribs . Anatomical study of vegetative parts indicate that the sclerenchymal tissue was very diffuse in stem such as fibers and sclerides ( stone cells ) , the leaves were bifacial . The geographical distiribution of the species plants was studied . The results supported with photographs

The core idea of this study revolves around the news coverage by Iraqi satellite channels regarding corruption issues and their implications on the public's perception of the political process. The researcher designed a content analysis form encompassing both primary and sub-categories of news bulletins from the channels, Dijlah and Al-Itijah, spanning from 01/06/2021 to 31/08/2021, using a comprehensive enumeration method. The chosen timeframe preceded the parliamentary elections held in October 2021. Employing a descriptive-analytical approach coupled with observation, the researcher derived results that met the study's objectives. Among these findings, news items enhanced with video content topped the categorie

    A revision study of the Sphecidae from Iraq is presented. A survey is conducted to collect the specimens from different regions; generally, there were 41 species belonging to 12 genera and 4 subfamilies are revised with synonyms.

    The current investigation included the species previously reported in Iraq, which were not collected during the current investigations; the distribution and other information are also provided.

The Tel Hajar formation in the studied area has been divided into five microfacics units:

1) Fine hiogenic dolomite facies.

2) Sandy rich dolomite facies.

3) Dolomite diagenetic facies.

4) Recrystal1ized wackestone in microfacies.

5) Mudsione facies.

Microfacics reflect shallow marine water with open Circulation in the lower part of the formation and the environment of the upper is enclosed between upper tide and tide. The most important diagenesis was recrystallization and spary calcite deposit inside fossils chambers and pores.