Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

              In light of the general inadequacy in the performance of the economic units operating in Iraq, and the contemporary developments in all the various sciences, Iraqi economic units have become obligated to use modern technologies applied around the world. Keeping abreast of these developments is done by moving away from traditional methods of evaluating performance and applying approved and accepted methods of evaluating performance. This will lead to an increase in the efficiency and effectiveness of the activities of economic units. In addition, this drives to reduce production costs. Accordingly, this study aims to clarify the application of the balanced scor

Land snails constitute an important group of mollusks distributed worldwide. This study reports on land snails found in Iraq. A survey of terrestrial gastropods was performed during their activity seasons in gardens, agricultural lands and nurseries in Iraq from March 2022 to September 2023. Fifteen terrestrial snails belonging to seven families were documented. The species Euchondrus michonii (Bourguignat, 1853) was identified and recorded based on several distinct conchological characters for the first time in Iraq. The recently collected specimens, along with those previously recorded in Iraq, were included in this checklist. Essential information on each species is also presented. As there is no previous checklist or study that

Thin films of cadmium sulphoselenide (CdSSe) have been prepared by a thermal evaporation method on glass substrate, and with pressure of 4x10-5 mbar. The optical constants such as (refractive index n, dielectric constant ?i,r and Extinction coefficient ?) of the deposition films were obtained from the analysis of the experimental recorded transmittance spectral data. The optical band gap of (CdSSe) films is calculate from (?h?)2 vs. photon energy curve. CdSSe films have a direct energy gap, and the values of the energy gap were found to increase when increasing annealing temperature. The band gap of the films varies from 1.68 – 2.39 eV.

Background: Nanoparticles are clusters of atoms in a size range from (1-100) nm. Nano dentistry creates amazing useful structures from individual atoms or molecules (nanoparticles), which provides a new alternative and a possibly superior strategy in prevention and treatment of dental caries through management of dental plaque biofilms. The aim of the study was to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticles suspension solutions, in comparison to chlorhexidine, and de-ionized water, in vitro. Materials and methods: Agar well technique was applied to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticle

This study investigates the phonological adaptation of diphthongs within English loanwords in Iraqi Arabic (IA). In contrast to earlier small-scale descriptive studies, this study used quantitative content analysis to analyse 346 established loanwords collected through document review and direct observation to determine the diphthong adaptation patterns involved in the nativisation of English loanwords by native speakers of IA. Content analysis results revealed that most GB diphthong adaptations in English loanwords in IA occur in systematic patterns and thus may be ascribed to particular aspects in both L1 and L2 phonological systems. More specifically, the results indicate that the IA output forms tend to maintain the features of the GB i

Cerium (III), Neodymium (III) and Samarium (III) Complexes existent a wide range of implementation that stretch from their play in the medicinal and pharmaceutical area because of their major significant pharmacological characteristic such as antifungal, anti-cancer, anti-bacterial ,anti-human immunodeficiency virus ,antineoplastic, anti-inflammation,inhibition corrosion,in some industrial (polymers, Azo dye).It is likely to open avenuesto research among various disciplines such as physics, electronics, chemistry and materials science by these complexes that contain exquisitely designed organic molecules.This paper reviews the definition, importance and various applications of Cerium (III), Neodymium (III) and Samarium (III) Complexes anddi

In this research,  Fuzzy Analytic Hierarchy Process technique is applied (Fuzzy AHP) which is one of  multi-criteria decision making techniques to evaluate the criteria for urban planning projects, the project of developing master plan of Al-Muqdadiyah city to 2035 has been chosen as a case study. The researcher prepared a list of criteria in addition to the authorized departments criteria and previous researches in order to choose optimized master plan according to these criteria. This research aims at employing the foundations of (Fuzzy AHP) technique in evaluating urban planning criteria precisely and flexible. The results of the data analysis to the individuals of the sample who are specialists, in this aspect.  The la