Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

The TV plays an active role in building the general culture of the recipients, which calls for emphasizing its contemporary mission in rebuilding the values that support the development and modernization of diverse societies. Such importance is necessary to explore the challenges facing the cultural invasion, The space opening, which had its cultural returns to the societies, produced a space for alternative values and antagonisms in the cultures and traditions of these societies in the midst of a psychological / social conflict behind a clash with the peculiarities of Muslim societies. Cultural Adtha.
From these points of view, and because the universities are an important stage to announce the demands of the advocates of change and

This paper set forth the spatial suitability of the informal settlement supposed to be distributed by the Iraqis government to poor people. The Iraqi government identified 9 locations of informal settlement in Baghdad city and acceptance it as a reality as a help for them to getting home. In this paper I discovered the suitability of those locations which one will be suitable more than others for living. The analysis process was applied using the GIS environment – spatial analysis. According to the results, It has been identified as the most important measures to identify which one of these areas suitable for development for housing by using some criteria (Distance from the city center, Proximity from transport routes, Proximity of high v

Manufacturing industry is constantly looking for ways to improve the efficiency of production processes so as to lower production costs, maintain product quality, and improve production planning. This study aims to provide an integrated optimization and forecasting framework that combines Cutting Optimization Pro5, linear programming, and an Enhanced N-BEATS deep learning model to minimize material waste and manufacturing cost and to predict the number of production items with a price-reduction strategy. The real industrial case study is based on production and pricing data from the Akad factory of the General Company for Electrical and Electronic Products in Iraq for the period from 2014 to 2025, concerning the manufacture of 80 L

This paper reports a research work on assessing clay content effect on the water retention capacity of clayey sandy soils. At first, experimental tests were conducted to measure the soil water retention curves (SWRCs) of clayey sandy soils. A total of four different soil samples, which have clay content of 0, 15, 30 and 50%, respectively, by total soil sample weight, were measured. Secondly, a revision of a physical–chemical (PC) analytical model previously proposed has been reviewed and adopted to represent the SWRC measurements and compared for its predictive performance against the classic van Genuchten model and the original PC model. The experimental results demonstrated that clay content has a significant influence on soil w

A survey statistician for cholera in Iraq for 1980 and until 2003 show that cholera is endemic in Iraq and that the highest number of casualties recorded in the years 1998-1999 and increasing spread of the disease during the wars in hot climates, wet a study bacteriological used where circles selective and tests Alkouhaoah examinations serological system

Abstract- Asymptomatic or clinically silent kidney stones are possibly serious because, in their expected passage, they may cause infection, obstruction and renal impairment. The purpose of this study was to determine the prevalence of silent kidney stones in a sample of Baghdad population and consider how this value could affect the justification for a screening system. To our best knowledge, this is the first study of its kind conducted in Iraq. We investigated 714 consecutive patients who sustained an abdominal ultrasound at our hospital with further kidney screening. All these patients did not have clinical signs and symptoms of nephrolithiasis. Age, sex, the indication for ultrasound, the size, side, and the number of the disco