The research focuses on addressing one of the most important concepts of modern management that deal with the relationship between government institutions and stakeholders, Which now occupies a special significance in trends modern management, a concept of corporate governance it takes the internal mechanisms due to its key role and is important in the process of corporate governance and looking for building Effective mechanisms for this concept in light of laws and regulations that are available in the local environment and on the functioning of government institutions, Search has been applied in the Federal Board of Supreme Audit of Iraq (BSA) due to its particular importance as an institution control and as a awaits the societ

Analysis and determination of some of the elastic moduli and other geotechnical parameters in the campus of the University of Baghdad performed by using New Sonic Viewer in the field to measure (Vp) and (Vs) velocities as well as the density of the upper soil inside the campus. Seventeen profiles were selected each of (10) m. length distributed randomly inside the university campus to evaluate the top soil properties in addition to the soil profile.
The ultrasonic waves showed two layers of the soil with different velocities of
(Vp) and (Vs). The velocities of p-wave of the first layer ranged from (288-642) m/sec. On other hand the velocities of shear wave (Vs) in the same layer ranged from (88-193) m/sec. In the second layer the v

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

There are many harmful acts that occur from drunkards in this case, especially those resulting from car accidents. The world is witnessing dozens or even hundreds of car accidents due to alcohol consumption. These accidents often result in serious injuries that could lead to the death of the drunk driver and those in the car As well as other persons present in the other vehicles with which the incident occurred or pedestrians on the street, as well as damage to private or public property, and if the order of return of the affected persons on the pretext of civil liability (tort) is made as a direct cause of the harmful act, Is entitled Do they like this refer to the liquor seller or their provider as the culprit? Or are they not related to

Harriet Jacobs was a writer and a reformer. As a female writer in the nineteenth century, Jacobs wrote her narrative as a means of resisting the system of slavery. She wrote her book Incidents in the Life of a Slave Girl: Written by Herself, (1842) to reflect upon the exploitation of the black people and the need to change the hierarchal attitude that governs white/black relations. She was engaged in many abolitionist events and her anti-slavery approach appeared clearly in her writings. She shares Du Bios ideas about freedom and emancipation and the need for a political and cultural change. Thus, Du Bois’s theory provides a framework for her autobiographical novel where she portrays Linda Brent, the main character, a strong wille

     Water treatment plants play an important role in the purification and distribution of safe drinking water to the public. The present study focused on the performance assessment of the Al-Rasheed water treatment plant [ARWTP]. The main objectives of the assessment were to determine the efficiency of various plant units as well as the quality of inlet water from the Tigris River. Results obtained from the collected data indicated the presence of high concentrations of soluble nitrate and phosphate ions in the filtered water. The removal efficiency of alkalinity, EC, total hardness, SO₄, Cl, NO₃ and PO₄ were found to be (+11.05%), (-0.67%), (-29.33%), (-2.64%), (-6.25%), (-32.13%), and (0%) respecti

A new mode of methodology was adopted in the assay of PM- HCL based on the use of water crystal gel bead made of poly acrylic acid in which the gel beads were left to absorbe persulphate solution that is necessary for the oxidation of PM- HCL in aqua media . The water crystal act as a reserviour for S2O82- . Optimum parameters were studied giving to specify the chemical and physical parameters. Two line manifold was used .The flow rates of 1.5 and 1.2 ml.min-1 was used , 3 gel beads , 120 μL sample volume , a linear dynamic range extend from 0.01- 18 mmol.L-1. A correlation coefficient (r) of 0.9991while the percentage linearity (r2%) of 99.82% with R.S.D% at 8 mmol.L-1 promethazine-HCl is less than 0.5% (ten replicates) and a detection

In this research, an experimental study was conducted to high light the impact of the exterior shape of a cylindrical body on the forced and free convection heat transfer coefficients when the body is hold in the entrance of an air duct. The impact of changing the body location within the air duct and the air speed are also demonstrated. The cylinders were manufactured with circular, triangular and square sections of copper for its high thermal conductivity with appropriate dimensions, while maintaining the surface area of all shapes to be the same. Each cylinder was heated to a certain temperature and put inside the duct at certain locations. The temperature of the cylinder was then monitored. The heat transfer coefficient were then cal

BACKGROUND: Clavicle fractures are common injuries in young active individuals, the mid third of the clavicle is most commonly fractured part(80% of clavicle fracture) OBJECTIVE: To compare the outcomes of operative and non operative management of displaced and or comminuted closed fracture of the mid third of clavicle in young adults PATIENTS AND METHODS: This prospective observational study of 24 patients of fracture of the mid third of the clavicle was conducted in Alkindy teaching hospital from July 2015 to January 2017 and divided into two groups; one managed by operative treatment with plate and screws and the other by non operative sling immobilization after taking the consent and the patients were seen at 2, 4, 6 weeks,3, 6, and 9 m