The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

           Satire is genre of the literary arts that has always been the source of human interest. Because  it is difficult to accept direct criticism, Satire appears as a literary tool in which vices, follies, abuses and shortcomings are held up to ridicule, with the intent of shaming individuals, corporations, government, or society itself into improvement. A satirical critic usually employs irony to attain this goal. Although satire is usually meant to be humorous, its greater purpose is often profitable social criticism, using wit to draw at

In this study a new antiseptic was formulated and tested to match the effectiveness against microorganisms. The formulation consisted of Povidone - Iodine (PVP-I) (10%), H₂O₂ (3%) and Aloe Vera gel (pure). Different ratios of these materials were prepared within the acceptable range of pH for an antiseptic (3-6). The prepared samples were tested. The In Vitro test was performed by using four bacteria, two were Gram-Positive (Staphylococcus aureus and Bacillus cereus) and two were Gram-Negative (Escherichia coli and Pseudomonas aeruginosa). The new antiseptic showed 100% killing rate for E. coli, Ps. aeruginosa and S. aureus and 96.4667% killing rate for B. cereus. When the new antiseptic was compared with two common

It is very known  how great is the  role of the Jewish writers in the system of the Zionist movement. The movement relied on writers and writers to carry out their programs, especially those pertaining to the creation of a "national homeland" for Jews. Most Jewish writers sang of  Palestine even though they were not born there.

    On such a  basis, we have followed closely the writings of writers, critics and others by the end of the nineteenth century and the beginning of the twentieth century. We found that these writings are based on one common question: What is the fate of the Jewish people?

    Most of these writings were accompanied by Theodor Herzl's proj

It is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro

Sustainable development (SD) is an improvement that meets present needs but jeopardizes the ability of new populations to do the same. It is vital to acquaint EFL students with the terminology and idiomatic expressions of this discipline. Nowadays, sustainable development and the environment have been prioritized in every aspect of life. Since culture and the teaching of Foreign language English cannot be separated, the English language becomes the mean of communication in health, economics, education, and politics. Thus, integrating sustainable development goals within language learning and teaching is very important. This descriptive quantitative study aims to investigate the perception of EFL pre-service teachers of sustainable develo

In recent years, English language teaching and second language acquisition has demonstrated a significant accentuation upon basic reasoning abilities improvement in the language capability advancement. Encouraging a point of view of duty to training basic intuition aptitudes in accordance with the English language courses, this paper gives an account of an investigation directed at theoretical meanings of basic deduction, drifts about the centrality of basic speculation for language educating and associations between critical thinking and language learning. The educators have the focal pretended by basic intuition in successful language teaching method, identified to Ennis’ (2011) critical thinking categories. The skill of thinking critic

The purpose of this study is to examine the opinions of students who study at Balıkesir University Faculty of Sports Sciences against violence and misconduct in sport and to determine their level of interest in sporty events. Students studying at Balıkesir University Faculty of Sport Sciences participated in the research in the 2020-2021 academic year. A total of 385 students, 50.4% (n=194) male and 49.6% (n=191) female, participated in the research. A questionnaire developed by Şeker (2011) was used to determine the views of the students participating in the research on violence and undesirable behaviors in sports. The obtained data were analyzed with (SPSS) 26.0 for Windows and presented in tables. Personal information

The focus of this research lies in the definition of an important aspect of financial development, which is reflected on the alleviation of poverty in Iraq, namely financial inclusion and then taking the path of achieving a sustainable economy, certainly after reviewing one of the important international experiences in this regard and finally measuring the level of financial inclusion in Iraq and its impact on poverty reduction through the absolute poverty line indicator.