The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

Objectives: The current work aimed to reveal the impact of gentamicin on the fibronectin binding proteins (fnbp) gene expression and its relation to biofilm and agr type in Staphylococcus aureus. Materials and Methods: A total of 25 S. aureus isolates were enrolled in this study previously isolated from different specimens. Identification confirmation and methicillin resistance were achieved by amplification of 16SrRNA and mecA. Multiplex polymerase chain reaction (PCR) based assay was employed to evaluate the agr typing. The gene expression of fnbA and fnbB genes was tested by real-time PCR technique. Minimum inhibitory concentration was estimated by micro broth dilution methodology. Microtiter plate method was performed to determine the a

                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

إن موضوع الشرق الأوسط بشكل عام اتخذ أهمية كبيرة في الكتابات والمؤلفات التي صدرت منذ بداية النصف الأول من عقد التسعينات من القرن المنصرم مع بدايات مشاريع السلام التي أعقبت انهيار الاتحاد السوفيتي وتغير الخارطة السياسية والاقتصادية والايديولوجية للعالم .وعلى الرغم ان المصطلح ليس بجديد الا ان تعابير المصطلح وددلالاته تتغير مع تغير موازين القوى واتجاهات المصالح. إذ انتقل من مصطلح جغرافي الى

The electoral mechanism is remarkably clear, a political tool for institutional construction, directing political life, forming the political scene, and forming the partisan scene. This process was through the design of electoral laws, as elections in Tunisian political history represented the indicator of its slow and accelerated transformations, so The elections in Tunisia usually coincide with important political stages, accompanied by legislative or constitutional amendments in general, Islamic or secular forces have played a fundamental role in promoting the democratic experience and the principle of the peaceful transfer of power. This led to the formation of a national consensus that would help the country not enter into political

Backgr ound: The transfer of the tibialis posterior tendon to the anterior aspect of the ankle not only replaces the function of the paralyzed muscles, but also removes the deforming force on the medial aspect of the foot. Objecti ves: In this study, we evaluated patients who underwent tibialis posterior tendon transfer for the treatment of foot drop, and comparison through interosseous membrane route versus anterior to lower tibia route of tibialis posterior tendon transfer, with evaluation of the results according to carayon criteria Methods: Nine patients with foot drop secondary to different causes treated with tibialis posterior tendon transfer from January 2011 to January 2012 were followed up for a mean of 12 months in Al Kindy Teach

The role of relaxation program for reducing anxiety of patients in dental clinic  

The organizational structure of relations between states is among the main features that distinguished the twentieth century as the era of international organization, especially after the increase in the number of political units after World War II in which regionalism was crystallized as a phenomenon. It is not modern, as there are many blocs such as the European Union that have developed in it, the idea of ​​regional bloc is prominent, especially in Europe, as it emerged after a controversy revolved around what was called globalism in the face of Globalism vs. Regionalism. Regional, as the proponents of the global orientation saw the establishment of a global organization that includes all countries, as the best way to achieve inte