After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

It aim current researchs֬ to identify the impact of a proposed strategy in accordance with the objectives of science in the achievement and some science processes, where the experimental method was adopted, and define the research community was students second grade averag in Education Bagdad / Rusafa third, research sample intentionally chosen as school Radwan, and (30) students experimental group and (29) of control group, research tools were achievement test and the test of science operations and use the appropriate statistical tools to process information and data, showing results, the experimental group surpassed the control group in the collection and operations science, and light it, the researcher recommended several recommendat

Novel has recently  received the attention of readers and writers greatly, because of the role they play, and this indicates an important rule, which is whenever there is an art or creativity, there must be a respective criticism, and this criticism is certainly not less important than the author. So there are critics who have a prestigious literary position in the follow-up story development, and trying to describe the transformation of its elements. One of these critics is professor Fadhel Thamer, and who wants to approach one of the elements of the novel exploring, must stop on the visions of this critic about it , and that’s why we take the (character) element following the most important opinions of this critic about

The novel has recently received great attention from readers and before them writers, due to the role it is playing, and this indicates an important rule, which is whenever there is art or creativity, there must be a criticism of its own, and this criticism is certainly no less important than its owner, so we find There are critics who have their distinguished literary position in following up the narrative development, and trying to describe the transformation of its elements, including Professor Fadel Thamer, and whoever wants to approach an element of the novel as an explorer, he must stand on the visions of this critic about it, and this is what made us take the element (personality) Tracking the most important opinions of the critic

The Turkish Kurdistan Workers Party (PKK) is one of the most influential elements in the Iraqi national security since 2014. It has a new and effective role in the Iraqi political arena, as a result of participating in combat operations against ISIS in Nineveh Governorate, which prompted several minorities within the province to sympathize with its presence and its role in particular in Sinjar  after ISIS committed the most brutal crimes against the Aizidi minority, Turkey took advantage of the security conditions that Iraq went through after the entry of ISIS into the country to expand its influence in the north, using the pretext of the PKK and the previous agreement between the two countries on border protection. Also, the continued

     Diabetic kidney disease is an illness of the glomerulus that interferes with the glomerular filtration barrier (GFB), which is worked to enable kidney to selective purification of water and solutes in addition to limiting the movement of large macromolecules such as albumin. In the glomerular endothelium, mesangial cells, foot cells, and the brush border of the proximal tubules, ACE-2 is expressed and that the kidneys represent the highest-expressing region of this enzyme. Thus, the current study aimed to evaluate ACE-2 level in this case compared to healthy condition. The study Conducted with 120 male and female ranging in age (30-65) years old. Ninety patients with type 2 diabetes subdivided into three groups on the basis of A

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

             Polycystic syndrome (PCOS) is a considerable infertility disorder in adolescents and adult women in reproductive age. Obesity is a vigorous risk factor related to POCS.  This study aims to evaluate the association of obesity and PCOS by investigating several parameters including:  anthropological, biochemical (lipid profile, fasting blood sugar, glucose tolerance test, and hormone levels (LH, FSH, LH/FSH ratio, Estradiol2 and Testosterone),and genetic parameters (Fat mass and Obesity associated gene (FTO) polymorphism at rs17817449) in 63 obese and non-obese PCOS women. The biochemical tests were investigated by colorimetric methods while FTO gene polymorp

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T

The objective of this research was to study the effect of physical exertion training on bio-kinetic abilities in weightlifting among students of Physical Education and Sports Sciences. The present study had a pre-posttest experimental design in which participants were recruited in two groups: experimental group and control group. A total of 30 students of Physical Education and Sports Sciences constituted the sample of the study. The sample selection was done by a comprehensive inventory method. Participants were equally allocated into two groups with n=15 in each group. Participants of experimental group were made to perform special physical exercises with three training units per week during eight weeks. The statisti