The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

A streptococci has recognized as Streptococcus spp., associate with acute pharyngitis. S. pyogenes infection Has detected in the Hospital and Health Center in Tikrit city. Throat swabs sample has obtained and cultured on a sheep blood agar plate. Identification of S. pyogenes was performed by using the VITEK 2 automatic system. It detected of 50 samples from children included 25 were positive for S. pyogenes infection. were aged 10-35 years old and included 30 male and 20 female. . While 25 sample Negative of S. pyogenes infection (The control group included 25 clinically healthy children without S. pyogenes infection matched for age and sex with cases pateints). No significa

The aim of the study was to find out the correlations and impact between the variable of ethical leadership behavior and university performance at Sumer University. Use the descriptive analytical method by adopting the questionnaire tool to collect data. The questionnaire was distributed electronically to 113 teachers at Sumer University and the response was from 105 teachers. The research results showed that there is a correlation and effect relationship between the search variables. In addition, the responding university does not have ethically defined standards in terms of performance of the work of the cadres working there. Finally, the research presented a set of recommendations aimed at tackling problems in the ethical lead

Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

الحقوق والحريات السياسية " دراسة مقارنة بين المواثيق الدولية والشريعة الاسلامية"

  Language is a gift from God to His servants, as it is a tool of communication, rather it is a tool of life, and without it, life cannot be straight and complete.

  A language is a kind of substitution. A vocal disorder that  may be a disease of speech, and it is one of the obstacles caused by organic and congenital causes, perhaps the common one is genetic.If we separate between lisping in children and separating it from what happens in adults, we find that lisping in children may have psychological causes as well as other ones, this is what we will show in this research.

Key words: psychological factor,lisps,children,vocal study .

It was a women's importance in ancient societies، especially Mesopotamia as they worship mother goddess first entrance religious belief، which is undoubtedly a reflection of the vision of the community it represents the natural fertility cycle and Ishtar but realistic image of women dual and contradictory and nature of the code it by a thin love compassionate and another treachery and betrayal side and hatred. As we have seen in the Epic of Gilgamesh

The aim of this paper is to introduce the concept of N  and Nβ -closed sets in terms of neutrosophic topological spaces. Some of its properties are also discussed.

The research seeks to determine the nature of audit services, their characteristics and the basic concepts of services marketing audit and definition of the rules and basic dimensions of the marketing audit services through the knowledge of the elements of the marketing mix and test the preferences of customers and auditors of the factors affecting the marketing audit services by selecting a sample of the owners of some of the projects and companies and a sample of auditors has been use the resolution to achieve the objectives of the research where a good question to the owners about the most important factors in your choice of the Audit Office and asked the organization to answer according to the standard trio (very important, a few imp