This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

Filled the place thought philosophers and ancient is the identity that you know The value of belonging to a World Geography existential - the spiritual , and Which is characterized by the structure humanity from one another and the Rest of the organisms they interact with him alone by environmental Conditions - surrounding has to achieve time through continuous movement Localized or comprehensive . The place is exemplified by making special Natural Great Creator, I believe making structure humanity combined - Individual interactive because of its influential role in all daily consumer Productions and creative arts, specifically drama's TV , because the place in Aesthetic discourse - TV drama directly affect the creating and building the

Commercial banks represent the main pivot in financing national economic activity and its development. The capital represents safety margin to depositors and represents a defense line that protects bank work from dangers. Basel committee requirements represent protection and comprehensive supervision to bank activities for depositors, debtors and the bank. It provides trust in bank dealings and tackles activities of high dangers. The most prominent of these requirements are capital adequacy that concerns bank management and supervision and auditing bodies such as the central bank and protecting banks that suffer weakness in its vital important borrowing activity that reflects weakness in implementing borrowing policy .The purpose

The theater has a living environment that resembles or realistically simulates the real life environment on the stage where we see the place, light and living being  as elements representing a picture of the life scene and for a period of time the theater merely conveyed that image, but with the development of the world industrially and technologically, the perception of this picture has evolved with the emergence of intellectual progress where  each part has advantages and  Philosophical goals that  are consistent with the evolution of form. The theatrical lighting, colors and landscapes have become parts in the composition of a new life component in form and content and based on the above this research is titled&nbs

  The research aims to presenting a number of scenarios for the investment of the marshes. The problem of research problem was that there is no in-depth analysis of the marshes  environment. The traditional methods of  the environmental analysis are insufficient. The research community is represented by the decision makers in Maysan Governorate. The research led to proposing of three scenarios with statement  the requirements for the success of each one. The most important conclusions are that the three proposed scenarios for marshes investment depend on the availability of the required volunteers for each scenario. The higher the availability of the requirements, the more optimistic the scenario becomes. If t

We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where  (КМО) and a (bartlett) tests

In this paper an atmometer apparatus were used in the greenhouses for estimating reference evapotranspiration values. Experimental work was conducted in the agriculture research center in the College of Agriculture-University of Baghdad west of the city of Baghdad. One atmometer was used in eggplant greenhouse and in cucumber greenhouse through the winter growing season 2013-2014. FAO Penman-Monteith equation was applied outside the greenhouse and used only 65% from the value of ET_o in the greenhouses for estimating the reference evapotranspiration in the greenhouse. Moreover, Penman-Monteith equation was applied in greenhouses for the evaluating the performance of the atmometer. The results show that the erro

The present study include a new developed method of analysis for determination of drug Spironolaction (SP) in some Pharmaceuticals by Spectrofluorometric method. Spironolaction was determined under optimal experimental condition that follows :- The excitation spectrum was (l=351 nm), the emmetion spectrum was (l=518 nm), pH=1, the suitable temperature for reaction 60oC and the optimal time less than (3) minute. The analysis and rang statistical data was:-Linear dynamic rang (1-10) ?g.ml-1, the detection limit (D.L = 0.023 ?g.ml-1), Molar absorptivity (? = 29875 liter mole-1 cm-1), Relative standard deviation (%RSD = 0.78), (%Erel = 3.3) and recovery (Rec = 96.6) percentage. Determination of Spironolactone was accomplished by two methods

In this study four species from Solanaceae family was conducted. These four species belong to four different genera (Solanum L. ? Physalis L. ?Withania Pauq. ? Lycium L.) The study included morphological characters of sex organs and their pollen grains for these Iraqi wild plants.The results showed that the position of epipetalous stamens , the shape of anther, their dimensions ,and the length of filaments are important taxonomical characters .On the others hand the shape of their ovaries and stigmas are also important characters in distinguish between these four species .Pollen grains are similar in their general shapes and polarities, they have three germinal furrows and germinal apertures, so they are minor in distinguish between these f