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,

The objective of this investigation was to study the effects of amixture of three arbuscular mycorrhizal species : Glomus etunicatum , G. leptotichum and Rhizophagus intraradices on the induced resistance of Lycopersicon esculentum roots infected with Fusarium oxysporum f.sp.lycopersici which is causal agent of wilt in the presence of organic matter peatmose (O). The work was achieved in aplastic house ( Shed) using pot culture planted for 10 weeks. Results indicated significant increase of all mycorrhizal colonization parameters ( F% , M% , m% , a% , A% ) . Highest percentage of mycorrhization was detected in roots infected with the pathogen 4 weeks after mycorrhizal colonization . On the other hand least colonization was shown in the dual

Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. Angiogenesis thus plays a pivotal role in skeletal development and bone fracture repair. The role of angiogenic and osteogenic factors in the adaptive response and interaction of osteoblasts and endothelial cells during the multi step process of bone development and repair will be highlighted in this study. This study aimed to identify the role of local exogenous vascular endothelial growth factor in bone healing and to analyze the expression of VEGF by immunohistochemistry in created bone defect af

This study evaluated the effect of spore suspension and fungal filtrate against different developmental stages of Tribolium castaneum third and fifth larval instars and adults. Two isolates of entomopathogenic fungus Metarhizium anisopliae were used (commercially (Met 52 EC), and domesticly). For the two isolates, the effectiveness of various conidial concentrations were (1 × 104 ; 1 × 106 ; 1 × 108  conidia/ ml) and various concentrations of fungal filtrate (100,75,50%) were evaluated. It is observed that the fungal filtrate at a concentration of 75% and the conidial concentration of 1 x 108 conidia /ml for both isolates were the most effective in causing the highest mortality rates to the third and fifth instar larva and adult

Objective: This study aims to assess the awareness of patients suffering from cardiovascular
diseases.
Methodology: A descriptive design was applied in this study. A purposive sample consisted of
(100) patients with cardiovascular disease in the Mosul's hospitals were interviewed to achieve study
objectives. A questionnaire was used for data collection after tested for validity and reliability by pilot
study.
Results: The study results showed the mean of patients awareness are (1.78) cut point of (3) and
the majority of patients84% were aged more than 50 years or above. Slightly increase proportion of
male more than females. Most of them are married81%, retired, smokers, and a period of developing
the disease a

     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

The study aimed to identify the psychological counseling skills and the strength of the ego in the educational counselors, and to identify the relationship of statistical significance between the psychological counseling skills and the strength of the ego in the educational counselors, and to identify the differences of statistical significance in the relationship between psychological counseling skills and the strength of the ego in the guides according to the gender variable(male, Females), the number of sample (100) guides, including (50) males and (50) females from the area of ​​Atifiya and Qadissiya and Ameriya in the Directorate of Education Karkh / 1, the researcher adopted a scale of psychological counseling skills prepared b