The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

Represents a supervisory and oversight role of the Central Bank  towards finding a sober banking sector, as the procedures , regulations and laws that the Central Bank insists on its implementation with the utmost precision, and that was to protect depositors and shareholders' class basis rights, but it is in the interest of the bank in the end, as it seeks to improve the performance of commercial banks and vaccinated against falling into the blunders, they also contribute to building a sober and stable banking sector and security contributes to the welfare and employment optimization of economic resources, and treatment of research (and the presence of banks decline in financial performance, according to financial performance indic

With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

Al Machraya River was considered as one of the water feeders of Hawizeh Marsh. In 1986, the outlet of this river into the marsh was blocked and the river was used as a main channel for the East Tigris Irrigation Project near Kalat Salih. This causes significant decrease in the available water supply sources, deterioration in the water quality distribution patterns and increasing the stagnation areas within the marsh. This research aims to study the possibility of reusing this river for feeding Hawizeh Marsh. A frequency analysis study was carried out to study the maximum and minimum probable water level (MMPWL) of Tigris River at the upstream of Kalat Salih Barrage. Six statistical models; Normal distribution, Log-Normal type II, Lo

A total of 437 individuals of Turbellarin Platyhelminthes were sorted from benthic samples collected monthly for a period of seven months( April to November 2013 ) from AL-Dalmage lake, a part of middle section for main outfall drain south of Baghdad. They were identified as Gyratrix hermaphroditus, Stenostomum leucops ,Stenostomum unicolar and Stenostomum bryophilum ,The relative abundance of worms decreased during hot season which (May to September) ,where they start rising again. The species were studied alive , the identification criteria were illustrated by photos. G. hermaphroditus was the most abundant species among the four species.

The Al Mishraq site has been the subject of many scientific studies for the period before and
after the fire in 2003. Five visits to the site were conducted twice in 2003 for general fact-finding, twice
in 2004, and once in 2005 for detailed sampling and monitoring. Desk-based research and laboratory analysis of soil and water samples results indicate that surface water and groundwater pollution from Al Mishraq site was significant at the time of its operation. The primary pollution source was the superheated water injection process, while the principal receptor is the River Tigris. Now that the plant is idle, this source is absent. Following the June 2003 sulphur fire, initial investigations indicate that short damage to
vegeta

The microstructure and wear properties of 392 Al alloy with different Mg contents were studied using centrifugal casting. All melted alloys were heated to 800 ºC and poured into the preheated centrifugal casting mold (200-250 ^ºC) at different mould rotational speeds (1500, 1900 and 2300 r.p.m).  It is clear from the results obtained that wear rate was dependent on the Mg content, applied load and mould rotational speed. Furthermore, wear test showed that the minimum wear rate was found in the inner layer of produced rings at mould rotational speed of 1900 r.p.m and Mg content of 5%.

 Water is an essential aspect of life and important in evolution. Recently the potable water quality topic has received much attention. The study aims to determine drinking water quality in Al-Najaf City by collecting samples throughout Al-Najaf city and comparing the results with the Iraqi guidelines (IQS 417) and World Health Organization (WHO) guidelines, as well as to calculate the WQI. Samples were tested in the laboratory between December 2021 and June 2022. The results showed that multiple parameters exceeded the allowable limits during both testing periods; during winter months, the results of TDS and turbidity exceeded the upper limits in multiple locations. Total hardness values also

Background; paraphilias were studied in the sex
clinic, at Al-Rashad teaching mental hospital, in the
years 2009-2010, a subject never touched before in the
field of psychiatry in Iraq.
Aims of the study :
1-to identify the prevalence of types and number of
paraphilias in those patients.
2-to study the relationship of paraphilias with
sociodemographic factors of the patients.
Patients and methods; using the diagnostic criteria of
DSM IV TR, 52 patients from the outpatient sex clinic
at Al-Rashad mental hospital, collected and studied (41
males and 11 females).
Results; the ratio of men to women was 3.7 : 1, the
majority of our sample was in the age range of 21-30
years (36.35%), with a limited

The industrial development and raise the level of income that has emerged clearly in the middle of the last century in many rich and medium rich countries has great influence on the risen of the health care level. Which led to a significant increase in the reconstruction of people over 65 years and this in turn has produced markets for products and services through modifications to the existing products to meet their physical needs. The importance of research also has the universal design of a comprehensive actually so that it covers as much as possible from human physical & cultural activities. The importance of research locally is to concentrate on this subject who has not been taken into consideration so far to accommodate the eld