The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

This article publishes seven cuneiform tablets in the collection of the Iraq Museum Baghdad. Six of the tablets have an Irisagrig/Al Sarraki provenance, the seventh is of uncertain origin. They are dated to the reigns of Amar-Suen (AS) and Ibbi-Suen (IS) of the Ur III Dynasty. The texts represent administrative texts of the governing institutions and account for economic activities including the assignment of female workers for wool plucking, the remuneration of canal work with barley and the selection of wool for textiles. Three tablets record offerings in respect of cultic observances, two of which describe the disbursement of foodstuffs for the king's monthly 83-63 offerings to the new moon.

Basically, media studies focused on the important role of the blogs in boosting the democratic process in the Arab States. Blogs also worked on creating an alternative media for the public that maintained freedom of expression. However, media studies ignored the status of the blogs in the social and cultural fields.
The current study tries to tackle the socio-cultural dimensions of the blogs by means of showing how the blogs construct the self. The researcher is going to conduct interviews with the bloggers. He will also carry out a semiotic analysis that may reveal the strategies used by the bloggers. Besides, he tries to identify the realistic and traditional frames in which the social relationships are buil

تعد ظاهرة الصراعات ظاهرة قديمة كقدم الوجود البشري وهذا يطبق على المستوى الدولي مما يجعل الدول الصغرى هي ساحة تصفيات كما هو الحال في سوريا مما يجعل الامن الانساني فيها معدوم

The aim of this article is to introduce a new definition of domination number in graphs called hn-domination number denoted by . This paper presents some properties which show the concepts of connected and independent hn-domination. Furthermore, some bounds of these parameters are determined, specifically, the impact on hn-domination parameter is studied thoroughly in this paper when a graph is modified by deleting or adding a vertex or deleting an edge.

الآخر في الشعر العربي الحديث (من نكسة حزيران إلى أخريات الألفية الثانية)

This study is concerned with the recent changes that occurred in the last three years (2017-2019) in the marshes region in southern Iraq as a result of the changes in the global climate, the study included all the water bodies in the five governorates that are located in the southern regions of Iraq (Wasit, Maysan, Dhi-Qar, Qadisiyah and Basrah), which represent the marshes lands in Iraq. Scenes of the Landsat 8 satellite are used to create a mosaic to cover the five governorates within a time window with the slightest difference between the date of the scene capture, not to exceed 8 days. The results of calculating the changes in water areas were obtained using the classifier support vector machine, where high accuracy ratios were recorded

That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

The study deals with China's soft power and diplomacy in the Middle East, and it focuses specifically on the tools and foundations of China's soft diplomacy and how it achieves its goals in the region in addition to its challenges in the region. In this regard, the study also focuses on the Chinese Belt and Road Initiative and its soft foundations and how they serve China’s diplomacy and soft power in the region. The study ends with a set of conclusions, perhaps the most prominent of which is that diplomacy and soft power have become a fundamental pillar of China's foreign policy to achieve its foreign goals and to establish an international system compatible with China's principles. As for the Middle East, China has established a poli

The artistic mediation in theater connects the human elements with the material elements in the theatrical production process. The human artistic mediator plays a crucial role in achieving the artistic and expressive goals of the theatrical work, requiring high skills and expertise. Their role involves coordinating and executing the technical aspects of production, such as lighting, sound, set design, costumes, and acting, using their skills and techniques to transform the theatrical text into a successful stage performance. The artistic mediator significantly impacts the quality of the theatrical work and creates a distinct viewing experience for the audience. Technological advancements and continuous updates in theater contribute to th