The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

The problem of research is to identify the uses of Iraqi women for Facebook and the motives of these uses and the innovations that have been achieved from them, in view of the increasing role-played by social networking sites in the lives of individuals in general and women in particular.The research seeks to identify the following: Identify the extent to which Iraqi women use Facebook and the usage motives and innovations achieved by the interviewees When they using Facebook. This study belongs to the descriptive studies that are interested in monitoring the characteristics of a particular phenomenon to identify its characteristics and characteristics.This study adopted the survey methodology to test the hypotheses of the study and how

      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

This study aims to identify the impact of using the infrastructure of the Information Technology (IT) on the performance of human resources in the public universities. This process is done by doing research in the size, quality, and efficiency of the performance, also speed of achievement and simplification of procedures. Diyala University was chosen for the diagnosis through the opinions and attitudes of its employees.  Consequently, suggestions that contribute to improve the performance of the employees and thus its overall performance are obtained. Another objective of this study is identifying the human resources which are currently used in academic institutions and educational services systems because the significant role of th

This research aims to investigate the approaches adopted by Iraqi newspapers in addressing the COVID-19 pandemic crisis. Employing a descriptive methodology and survey technique, the study conducts content analysis on articles published in three prominent newspapers: Al-Sabah, Al-Mada, and Tareeq Al-Shaab. A multi-stage sampling method was employed, encompassing 260 issues of the aforementioned newspapers. Data collection involved the use of a content analysis questionnaire, with the "How it was said?" method utilized to determine analysis categories.
The results showed that Al-Sabah newspaper adopted a positive approach in addressing COVID-19-related topics, while Al-Mada newspaper remained neutral, and Tare

The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

يتناول هذا البحث دراسة واحدة من المفاهيم المهمة الوافدة الى المجتمع الاسلامي، بعد أن تطور في بيئة غربية وتبنته حركة نسوية متطرفة، تدعو الى مركزية الأنثى والعداء للرجل والأسرة النمطية، إنتقل هذا المصطلح الى المجتمع الإسلامي بعد أن تبنته أجندة عالمية تحاول وباستمرار طمس معالم الفطرة الإنسانية وتغير هوية الشعوب.

The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D

Material Requirements Planning System (MRP) is considered as one of the planning and controlling of production and inventory systems which is used to prepare plan of the final production requirements and its parts of subcomponents raw materials and the time at which it was needed for the purpose of preparing orders of production and purchase.

The problem of the present work is represented in the general company of electrical industrialization adoption of traditional methods and personal experience of the process of the products and\or purchase quantity and inventory quantities and limiting the required time for acquiring the required quantities of the materials and parts used in the finish product of the

phenomenon in the Arab women's contemporary literature, but it is rare in Iraqi women's
literature and falls short to the level of the phenomenon until now. Perhaps this is one of the
main reasons that caused the reluctance of researchers to study it, and this is probably the first
academic research in this field.
This research followed the discourse of Autobiography of women in Iraq, depending on the
two factors of charter and reference of the elements of Philippe Lejeune’s definition of the
genre of Autobiography, without focusing on narrative method, so it handled notes,
memories, diaries and biography of the other and counted all under the genre of the
Biography.
It came in three sections, the first follo