The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology

Background Birth defects are one of the causes of pediatric disability and mortality in all around the world. Data on birth defects from population-based studies originating from developing countries are lacking. Cleft lip (CL), cleft lip and palate (CLP), and isolated cleft palate (CP), collectively termed oral clefts, occur in all races, both sexes, and all socioeconomic groups and vary internationally (1). The main aim of this research is to establish the frequency of cleft lip and/or palate in the population of the Al-Ramadi City, and to characterize the demographic features of affected individuals and find possible risk factors. Materials and methods We conducted a survey of the Educational Maternal and Pediatric Hospital in Al-Ramadi

   الضاد والظاء موطن تفرد العربية وفخرها ، الفت فيهما العشرات والعشرات من المصنفات الثرّة لكثرة ذرائع تلابسهما والخلط بينهما ، فهما متشابهان في هيكل البناء ، وإخراجهما متداخل على اللسان ، وألفاظهما متناظرة برحابة في الإملاء ، فضلاعن  اشكالهما  إلى حدّ الآن ، مما حثني على التفكير في وسائل تسهل المطروح وتمد جسراً بين أجزائه عسى أن تدنو قطافه في دفع الشبهة ومواراتها ، فتحصلت لي امور ادرتها بكلمتين مف

  The current research aims at transforming the concept of implication from the rhetoric into the industrial design in order to have a new term (the design implication) in which the industrial designer takes all or part of another's design to imply his design in it and acknowledge that, and if he did not do so, it would be (design theft) parallel to the literary plagiarism.
In order to show the potentials of the industrial design in the production of new formulations of the industrial products forms, as the design is the carrier of language that addresses the recipients, it is possible to use the implication as a the tool of literature in the design and as a design strategy as it is one of the concepts that takes its course in e

This research aims to know the role of strategic flexibility in achieving organizational effectiveness by studying the dimensions of strategic flexibility (capacity flexibility, resource flexibility, information flexibility, and coordination flexibility) on the dimensions of organization effectiveness (environmental adaptation, productivity and achieving goals) through an analytical study conducted in six directorates in the office of the Iraqi Ministry of Education.

The research problem was represented in the form of questions, the most prominent of which was "What is the role of strategic flexibility in achieving organization effectiveness?" The descriptive analytical approach was relied on in applying

Objective(s): Evaluation of late adulthood knowledge about social frailty, measure the level of knowledge about social frailty, and to find out the relationship between knowledge and socio-demographic characteristics. 

Methodology: A descriptive study design was carried out to measure the late adults' level of knowledge at Technical Institute-Suwaira in Middle Technical University and to find out the association between late adults' knowledge and their socio-demographic characteristic. The study was started from 28^th April 2022 to 15^th August 2022. The sample was Non-probability (convenience) sample of (100) late adults were selected according to the study that are working i

Objectives: The study aims to identify the quality of life level in schizophrenic patients and to find out the
relationships between the quality of life and some of personal characteristics for those patients with
schizophrenia.
Methodology: A descriptive correlation analytic design was used by using the assessment technique on sample
of 100 schizophrenic outpatients, who were selected purposively (non-probability sample) during the period
10/ 3/2013 - 1/ 12 /2013. The study was conducted on the schizophrenic patients in an out patient psychiatric
clinics at Ibn-Rushd; and Al-Rashad Psychiatric Teaching Hospital; Baghdad Teaching Hospital, and Al-Kadhimya
Teaching Hospital. Self administrative questionnaire was used

This study aims to evaluate drinking water quality at the Al Wahda plant (WTP) in Baghdad city. A conventional water treatment plant with an average flow rate of 72.82 MLD. Water samples were taken from the influent and effluent of the treatment plant and analyzed for some physicochemical and biological parameters during the period from June to November 2020. The results of the evaluation indicate that treated water has almost the same characteristics as raw water; in other terms, the plant units do not remove pollutants as efficiently as intended. Based on this, the station appears to be nothing more than a series of water passage units. However, apart from Total dissolved solids, the mean values of all parameters in th

This study aims to evaluate drinking water quality at the Al Wahda plant (WTP) in Baghdad city. A conventional water treatment plant with an average flow rate of 72.82 MLD. Water samples were taken from the influent and effluent of the treatment plant and analyzed for some physicochemical and biological parameters during the period from June to November 2020. The results of the evaluation indicate that treated water has almost the same characteristics as raw water; in other terms, the plant units do not remove pollutants as efficiently as intended. Based on this, the station appears to be nothing more than a series of water passage units. However, apart from Total dissolved solids, the mean values of all parameters in the study were