Abstract

This study aims to find the relationships between social capital (social network, social trust, shared goals) and knowledge sharing (knowledge Donating, knowledge collecting) as independent variables and their impact on improving the quality of educational services (academic staffs quality, Quality of teaching methods and study curriculums). This research is an important, because it attempts to identify the relationship between social capital and the knowledge sharing and their effect on improving the quality of educational service for universities. The study problem was determined in several questions related to the nature of the correlation relationship - the impact between the different independent variables (

This study aims to improve the quality of satellites signals in addition to increase accuracy level delivered from handheld GPS data by building up a program to read and decode data of handheld GPS. Where, the NMEA protocol file, which stands for the National Marine Electronics Association, was generated from handheld GPS receivers in real time using in-house design program. The NMEA protocol file provides ability to choose points positions with best status level of satellites such as number of visible satellite, satellite geometry, and GPS mode, which are defined as accuracy factors. In addition to fix signal quality, least squares technique was adopted in this study to minimize the residuals of GPS observations and enh

This study was aime to investigate the effect of addition different concentration of celery leaves to white soft cheese ,Treated cheese between 2018-2019, ,The finely Celery (Apium graveolens) leaves were adding to crude white cheese after texturizing in three leveles included (A,B,C) in addition of control antimicrobial activity of celery treated cheese against total account bacteria and coliform bacteria was estimated during (0, 5, 10, 15, 20) days. The results were shown that the higher concentration of celery in treated cheese, had a lower concentration of protein, lipid and ash content ( 16.81,15.13 and 4.30% respectively, but it had a higher moisture content 59.50%.also the total bacteria counts were decreasing significantly (0.05 P)w

        Educational services in Iraq face many problems that have reduced the efficiency of the educational process, as a result of the difficult conditions experienced by educational services in Iraq. This led to the accumulation of these problems and their exacerbation significantly over the years, as there was no fundamental solution to these problems. The study proposes a planning method for managing the educational system in Iraq, especially for the primary and secondary levels, where these negative phenomena are very prominent, especially the deficit in school buildings and the phenomenon of overcrowding in classrooms.      &am

Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

   The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no