The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

The internet, unlike other traditional means of communication, has a flexibility to stimulate the user and allows him to develop it. Perhaps, the reason for the superiority of the internet over other traditional means of communication is the possibility of change and transmission from one stage to another in a short period. This means that the internet is able to move from the use to the development of the use and then the development of means and innovation as the innovation of the internet is a logical product of the interaction of the user with the network. The internet invests all the proposals and ideas and does not ignore any even if it is simple. This is represented in social networking sites which in fact reflects personal emotio

The grasping stability of robotic manipulators is crucial to enable autonomous manipulation in an environment where robots are facing obstacles in their route, where abrupt changes in the robot’s speed are induced. These speed variations will produce forces affecting the robotic manipulator, hence its grasping stability. In this research, the grasping stability of a robotic manipulator that functions according to a frictional self-locking mechanism is investigated statically and dynamically. Both theoretical and experimental results showed that the grasped object size, weight, and its orientation inside the gripper have a great effect on grasping stability. Both the theoretical and experimental results indicated that the grasping object p

8-hydroxyguanosine (8-OHdG) is considered as an indicator of the oxidative stress. Pro inflammatory cytokines are critical parts of the pathophysiological processes to which treatment can be applied. The aim of this study was to evaluate 8-OHdG and pro inflammatory cytokines concentration in colon carcinoma patients. Blood samples were taken before treatment from 50 incident cases with colon cancer (stage III) admitted for health examination at the Nanakali Hospital in Erbil city with 45 healthy samples of controls with age range between 38-69 years for both groups. All studied parameters were estimated by ELISA. Participants at this study were 95 Participants ranged in age from 38 to 69 years, 50 Participants had been newly diagnosed wi

The mechanism for selecting the President of the Republic and his constitutional powers under the Constitution of the Republic of Iraq

The research aims to identify the concept of green taxes and their role in reducing environmental pollution through the poll of Abnh of taxpayers and employees of the General Authority for taxes totaling 200 individual .autam adoption of the resolution as a tool head for the collection of data and information from the sample and analyzed their responses using a statistical program (spss - 10), and calculating the percentages and the arithmetic mean, standard deviation and research found to a number of conclusions, notably the lack of legislation with the challenges and the difficulty of the existence of a measure or a standard lack of planning for the application of environmental taxes that the state taxation application between the Gene

 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                      &nbs

Abstract:
This research (The effect of information in Iraqi universities) wants to
explain the aims and the opinions of Iraqi universities lecturers during the
globalization era and information technology .
The results we have got about using the computers by the lecturers of
Iraqi universities just in illustration and statistic as depends on there works

Media theories and studies have provided many diligences on the concept of social media and the circle of influence, including the theory of social marketing which deals with how to promote ideas espoused by the elite in a society to become a recognized social value. The emergence of social networks provided a revolutionary breakthrough, taking the media to unprecedented horizons; and giving its users great opportunities to influence and move across borders without restrictions and censorship, except in a relatively limited manner.

So, the emergence of social media has created channels of live broadcasting from its audience in a method of development that changes the essence of the known communication theories; a

This research discusses the developmental role of the social worker in providing care for children at risk. The research is desicriptive in nature include both the theoretical and field aspects. The theoretical aspect focuses on the characteristics and requirements of these children and what forms and implications are exposed to them by society, what is the developmental role of the social worker in the rehabilitation of this group. As for the field aspect, the study sample took a (40) social workers who working in Aiwa institutions inside Baghdad. A questionnaire of (14) questions was used as tool to collect the needed data.