The main problem of this research is the delay of implementation of the investment plan projects for the period (2013-2016) and the weakness of the staff ability in the ministries and they don’t have the sufficient experience to carry out the implementation process.

Therefore, the research aims to evaluate the implementation of programs and projects of the investment plan in a manner consistent with the objectives set for them without any wasteful of efforts, time and money. And then identify the problems and obstacles to determine the deviations of the implementation of the specific for each sector according to the criteria of evaluation and the form of cost, quality, time and implementation.<

Introduction: Different surgical techniques used for closure of various oral defects. While each one of these techniques has its limitation; the buccal pad of fat used in last quarter of last century as pedicle or free graft in reconstruction of small to medium, congenital and acquired defects showed good potentials for success. The present study used the BPF as pedicled flap to reconstruct intra oral defects. The study aimed to evaluate of the success of buccal pad of fat pedicled flap in the reconstruction of intra oral defects. Outlining its indications, limitations and complications. Materials and Methods: The study included 19 patients (17 males and 2 females) with age range between (1- 70 years), all patients were treated with pedic

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

Stable isotopes 18O/16O and 13C/12C in the carbonate rocks of the Mishrif Formation are examined here to define the depositional characters in the basin includes paleo temperatures and paleo depth.      The Mishrif formation (Cenomanian – Early Turonian) has extensive distribution in Iraq and Middle East. Mishrif Formation composed of organic detrital limestone. Four boreholes in four oilfields, Noor – well (11), Amarah – well (14), Buzurgan – well (24), Halfaya – well (8), in south east of Iraq have been studied. The studied samples have negative δ18O isotope values studied well, with Average (-4.11‰), (-4.47‰), (-4.48‰), (-4.18‰) in the studied wells res

The Video Assistant Referee (VAR) is a technology designed to review on- eld decisions through video footage in order to correct clear and critical refereeing errors. It enables the replay of key moments in slow motion to determine the correct naldecision,withcommunicationbetweenthevideoof cialsandtherefereeconductedviaheadset.Thesystem operates under the principle of "minimal interference, maximum bene t," intervening only in essential situations. This study aimedtoassessthecurrent implementationofVARintheIraqStarsFootballLeagueduringthe2023–2024season. To achieve this objective, the researchers employed a descriptive survey method involving a sample of 220 participants, including referees, coaches, players, assessors, academics, a

Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

In the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character

The successive international changes in the economic, political, cultural and other fields resulted in many phenomena that occupied different levels of interest, and have been followed up, studied and analysed by specialists and researchers especially under the development of the media in the global communication.

Even though these phenomena had reflections in the communication domain like development and changes in the mechanism of behaviours between the international communities, they created in the meantime a phenomenon that caused an imbalance in the production, spread and the use of the informations that were supposed to be for fewer than 5 countries whereas it actually it is for more than 180 countries.