The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

Irak Türkmen edebiyatının divan şiirlerinde büyük simalardan sayılan , ve

Irak Türklerinin en içli şairi olan Osman Mazlum .Şiirleri yalnızlık hem ve kederle

dolu olan şairin , her zaman büyük bir üzüntüye kablandığı için bunun tüm

şiirlerinde yansıtmıştır . Her zaman kaderden şikayetci olan şiirlerinde (Mazlum)

mahlasını kullanmıştır . Şairin klasik edebiyatında önemli bir yeri vardır . Hoyrat

yoluyla edebiyata giren mazlum'un gönül yarası bu aşıkla dolunca feyizlenmeye

ve türlü nağmelerle seslenmeğe başladı . İşte bu güne kadar yazmış olduğu şiirler

o sesler hep ahang , terennüm ve tesavırıdır . Bende bu araştırmada i

Background: left ventricular hypertrophy is independent risk factor for cardiovascular morbidity and mortality. The presence of diabetic complications such as autonomic neuropathy and retinopathy may predict cardiac structural changes in diabetic patients. Objective: To explore the chance of occurrence of left ventricular hypertrophy in diabetic patients and whether it is related to the presence of other diabetic complications. Methods: ninty seven (97) normotensive diabetic patients (57) type II with mean duration of diabetes of (12±6 y) and forty (40) type I with mean duration of (8±6 y) were studied by echocardiography and compared with 41 patients as control. Results: The LVMI was significantly higher in type II diabetics compared

The present study aims at scrutinizing the impoliteness types, causes, and purposes utilized by Iraqi English language learners when refusing marriage proposals. Thus, it attempts to answer the questions: (1) what are the impoliteness formulas used by the Iraqi learners of English in refusing marriage proposals?, and (2) What are their impoliteness triggers/causes and the purposes? The study is significant in bridging the gap that few linguistic types of research concentrate on studying intentionality and emotions allied with impoliteness. Data were collected from 35 Iraqi learners of English responding to 6 situations of marriage. The data were analyzed using Culpeper’s (2011) formulas of impoliteness and Bousfield’s (2007) impolite

This study aimed to find out the impact of work-life balance on employee satisfaction in five-star hotels in Amman, Jordan based on a descriptive analytical approach. The questionnaire of the survey was designed and distributed to a sample of participants in order to collect the necessary data for this study and they were analyzed later through the SPSS V22 program. The study population was the hotel sector in Jordan, while the study sample included the five-star hotels in the capital, Amman, and the sampling unit included the employees of the middle and lower levels of management in the five-star hotels in Amman. The study showed a number of results, including the existence of a good level of work-life balance by employees in top manage-me

Incorporating waste byproducts into concrete is an innovative and promising way to minimize the environmental impact of waste material while maintaining and/or improving concrete’s mechanical characteristics and strength. The proper application of sawdust as a pozzolan in the building industry remains a significant challenge. Consequently, this study conducted an experimental evaluation of sawdust as a fill material. In particular, sawdust as a fine aggregate in concrete offers a realistic structural and economical possibility for the construction of lightweight structural systems. Failure under four-point loads was investigated for six concrete-filled steel tube (CFST) specimens. The results indicated that recycled lightweight co

Background: The SARS-CoV-2 virus causes COVID-19, a respiratory syndrome. It causes inflammation and damages several organs in the body. miRNAs play a role in regulating the infection resulting from SARS-CoV-2. MicroRNA-155, a kind of microRNA linked to viral defences, can affect the immune responses during COVID-19. Objectives: Examination of the involvement of microRNA-155 in the development and severity of COVID-19, as well as finding the correlation between microRNA-155 and viral load (copies/mL) in severe cases of the disease. Materials and Method: A case-control research study was performed between October 2022 and June 2023. It included a cohort of 120 hospitalised individuals with severe cases of COVID-19, together with 115 individu

     The control charts are one of the scientific technical statistics tools that will be used to control of production and always contained from three lines  central line and upper, lower lines to control quality of production and represents set of numbers so finally the operating productivity under control or nor than depending on the actual observations. Some times to calculating the control charts are not accurate and not confirming, therefore the Fuzzy Control Charts are using instead of Process Control Charts so this method is more sensitive, accurate and economically for assisting decision maker to control the operation system as early time. In this project will be used set data fr