The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside

  The study aimed to estimate  the role of glucagon-like peptide-1 (GLP-1)  and visfatin as a novel  pro inflammatory marker in Rheumatoid Arthritis (RA ) according to the activity scores of disease to assess the possibility of introducing glucagon-like peptide-1 and visfatin in the diagnosis and monitoring of RA patients and to found the correlation  of visfatin level with GLP-1 and AIP in patients prone to atherosclerosis ,fifty  healthy individuals as control group (G1) and fifty rheumatoid arthritis (RA) patients (G2) were enrolled in this study with middle age  ranged (30 – 40) years and BMI ≥24 kg/m2. ESR ,RF, lipid profile, CRP,insulin, visfatin and GLP-1were determined. Results in t

   In this paper, a mathematical model for the oxidative desulfurization of kerosene had been developed. The mathematical model and simulation process is a very important process due to it provides a better understanding of a real process. The mathematical model in this study was based on experimental results which were taken from literature to calculate the optimal kinetic parameters where simulation and optimization were conducted using gPROMS software. The optimal kinetic parameters were Activation energy 18.63958 kJ/mol, Pre-exponential factor  2201.34 (wt)^-0.76636. min^-1  and the reaction order 1.76636. These optimal kinetic parameters were used to find the optimal reaction conditions which

Abstract. This study presents experimental and numerical investigation on the effectiveness of electrode geometry on flushing and debris removal in Electrical Discharge Drilling (EDD) process. A new electrode geometry, namely side-cut electrode, was designed and manufactured based on circular electrode geometry. Several drilling operations were performed on stainless steel 304 using rotary tubular electrodes with circular and side-cut geometries. Drilling performance was characterized by Material Removal Rate (MRR), Electrode Wear Rate (EWR), and Tool Wear Ratio (TWR). Dimensional features and surface quality of drilled holes were evaluated based on Overcut (OC), Hole Depth (HD), and Surface Roughness (SR). Three-dimensional

Background: low back pain is one of the most common public health problems and of the most common musculoskeletal complaint. Many risk factors have been considered for developing low back pain include smoking, obesity and sedentary lifestyle.

Aim of study: To evaluate smoking, obesity, and sedentary lifestyle associations with low back pain in young adults aged (18 – 39 years).

Methods: a comparative cross sectional study for young adults aged 18 – 39 years, participants with low back pain as a symptom constitutes the first group, others free of this symptom considered as the control group. Age and gender matched in both groups. Smoking, obesity and sedentary life sty

Background: Nickel-titanium (NiTi) archwires have become increasingly popular because of their ability to release constant light forces, which are especially useful during initial alignment and leveling phase. The aim of the present study was to investigate and compare the load–deflection characteristics of four commercially available NiTi archwires. Materials and methods: 200 NiTi 0.014, 0.016, 0.018, 0.016x0.022 and 0.019x0.025-inch nickel–titanium archwires from four different manufacturers (3M, Ortho Technology, Jiscop and Astar) were tested. The load-deflection properties of these archwires were evaluated by a full arch bending test in both palatal and gingival directionsat 37°C temperature using a universal material t

 The identification of salinity-tolerance genes is a critical aspect of the new molecular technology. In this work cDNA-RAPD is used for the identification of genes expressed in salt tolerant but not in salt sensitive wheat. Two cultivars wheat, salt tolerance (Dijla) and sensitive (Tamooz2) were used for the preparation of RNA and cDNA synthesis. Eight primers were used for random amplification of cDNA constructed from RNA and three primers were differentially expressed in salt tolerant cultivars. Genes related to salt tolerant were predicted using NCBI blast for the three primers. The predicted genes were involved in salt tolerance of wheat and other plants as well. This indicates the suitability of the primers and the method for

The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

The field work to study morbidity & nutritional status of 3828 child aged between 659 months in Basra, Misan and Thi Qar governorate.  The results indicated that 14%, 11.7% and 5.4% of the children suffer from diarrhea, Fever & Acute Respiratory Infection (API) respectively. While the prevalence of malnutrition for the children at the three governorate indicated that the chronic was 24.8%, 25.1% and 23%, general malnutrition was 17.1%, 21.4% and 22% where as the acute malnutrition was 9.2, 9.4 and 14.2 respectively.