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 research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requi

The study aims at knowing the actual uses of instructional technology in teaching history subject in the colleges of education for humanities from the college staff members' perspectives and their attitudes towards it. The sample of the study consisted of (24) instructors from the Colleges of Education for the Humanities, the College of Basic Education- Haditha and the College of Education for Women, the study used the descriptive method, and the questionnaire was consisted of (50) items, and the psychometric properties of the instrument of the study were extracted. The researchers used the appropriate statistical means to analyze the data, and the results of the study showed the following: the teaching staff attitudes towards the use of

Abstract:
Taghlib tribe had an important part in the history of the first century of
hijra. She managed to get the best social, economic and political basis in the
Arab- Islamic state. In this basis Taghlib was the best Dhimies in the Islamic
state. This tribe refused to be among the people of the book, and to be from
the people of dhima. That tribe refused to pay the Jizya and Khraj, but
accepted to pay double Sadaqa in stead of Jizya and Khraj, so in that case
many Muslims become angry.
Although their Christianity was naïve and simple, Taghlib hold it until the
end of the third century A.H. Taghlib did so because her people wanted to
keep their good relation with the Byzantine. Taghlib thought that the

Discussion dealt with the independent factors critical  such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk

The study aimed at recognizing the availability of the cultural intelligence dimensions in social studies book at the high school in the kingdom of Saudi Arabia (curricula system- joint program). The study used the descriptive approach and content analysis method. As tools of the study, the study adopted a list of cultural list of indicators and dimensions that suits the secondary stage social curricula. It further adopted a content analysis form designed to analyze the social studies book in the secondary school in the kingdom of Saudi Arabia. The study has reached several results, the most significant results were: There is a difference in including the cultural intelligence dimensions in social studies book at high school in the kingd

the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety, including scholars and writers, in addition to the presence of entire Iraqi families who immigrated to Egypt and resided there, including the family of Al-Hafiz Al-Iraqi The Ibn al-Kwaik family, the subject of the study, had an important impact on the scientific movement in Egypt.

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

This study deals with the role that social work profession plays in all its fields to reduce social extremismat home, or school or within society. The study aims to: examine the historical roots of social work in the Iraqi society, investigate the objectives of the developmental role of social work, review the theories of social extremism, its characteristics, and causes, and to analyze the developmental role of social work to limit social extremism. To meet the objectives of the study, a descriptive analytical approach has been adopted. It involves using the social sampling survey method, i.e., a questionnaire tool in the University of Baghdad community-College of Media. The sample was randomly selected to include (100) students from th

      MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs.  Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc.  The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the technique which minimizes the total inventory costs does no