The political situation experienced by Iraq before the events of 2003 that led to the collapse of infrastructure. rebuilding costs were estimated after 2003 by187(million USD) according to the estimates of the basic needs as stated in Five-Year Plan 2010-2014. The difficult in financing projects and the continuous demands for maintenance and operating cost, and working by contemporary styles in different countries, the strategic option is to adopt the government entering the private sector as a partner in the development process. Since public _private partnership (PPP's) is at a germinating stage of development in Iraq, it has been studied the critical success factors(CSF's) in the experiences of countries that have implemented the style

The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

Thermal energy storage is an important component in energy units to decrease the gap between energy supply and demand. Free convection and the locations of the tubes carrying the heat-transfer fluid (HTF) have a significant influence on both the energy discharging potential and the buoyancy effect during the solidification mode. In the present study, the impact of the tube position was examined during the discharging process. Liquid-fraction evolution and energy removal rate with thermo-fluid contour profiles were used to examine the performance of the unit. Heat exchanger tubes are proposed with different numbers and positions in the unit for various cases including uniform and non-uniform tubes distribution. The results show that

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

Cox regression model have been used to estimate proportion hazard model for patients with hepatitis disease recorded in Gastrointestinal and Hepatic diseases Hospital in Iraq for (2002 -2005). Data consists of (age, gender, survival time terminal stat). A Kaplan-Meier method has been applied to estimate survival function and hazerd function.

The ascaroid nematode Contracaecum rudolphii was recovered in large numbers from the
digestive tract of Phalacrocorax carbo collected in Baghdad area, Central Iraq. The infection
rates of the two sexes of the bird and some meristic and morphometric characters of the
parasite that allowed species determination of the nematode Contracaecum rudolphii were
discussed. This finding represents a new host record for this nematode in Iraq.

Electrocoagulation process was employed for the treatment of river water flows in Iraq. In this study, a batch Electrocoagulation process was used to treat river water taken from Al - Qadisiyah water treatment plant. electrolysis time, voltage and inter-electrode spacing were the most important parameters to study . A statistical model was developed using the RSM model. The optimum condition after studying the parameter effect the process was 1 cm separating, 30 volts . The RSM model shows the ideal condition of removal for both the TSS and turbidity at 1 cm, 20 volts and 55 min.

This paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.  

This study aims to predict the organic pollution produced from the presence of some polycyclic aromatic hydrocarbons (PAHs) and determination it's concentrations (µg/L , ppb) in Tigris river water by a collection twenty-seven water samples from a selected three stations with nine sampling sites and three depths of water (5 cm , 2 m and 4 m) each site for 4.6 km distance of a geographic studied area which is located between the ( Al-Senak and AL-Sarrafiah bridges ) at Baghdad city – Iraq on May, 2012. The geographic location was determined with a Global Positioning System (GPS) and Geographic Information System (GIS) software program. The concentrations of fourteen components (PAHs) were performed using the reverse phase

Objective: to evaluate body image and depression symptoms of children with precocious puberty, and find out association between children`s sociodemographic characteristics and their body image and depression signs. Methodology: A cross sectional study, sample of (80) child from both gender, > 7 years were included due to their ability to express their own feeling, diagnosed with precocious puberty, attending out-patient endocrine clinics at pediatric hospitals in Baghdad city. Data collected, during the period from May to November 2018. Consent form has taken from children and their guardians to participate in study. Child body image scale (CBIS) was used to evaluate children body satisfaction (1) and Mood and feeling questionnaire (M