Meaning letters in Arabic are characterized by the diversity and abundance of their linguistic material, and are also distinguished by their large number and types, to the point that some of them have reached a hundred letters confined to five categories

The present study addressed "Performance Appraisal of Human Resource Management and Its Effect on Achieving the Organizational Success", for the topics of performance appraisal of human resource management and the organizational success gained an increasing interest being relatively important and modern topics which had a great effect on the future of organizations.

The study aimed at revealing the pattern of appraising the performance of human resource management for the study sample, and whether it was qualified to lead the ministry towards the organizational success, for this purpose two main hypotheses were formulated: 1) there is a positive significant correlation between both variables: performanc

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Nowadays, due to our everyday stress and current stressful lifestyle, the loss of items appears a frequent issue and may be very inconvenient. In this regard, until the IoT becomes part of everyday life, we can use the software as an efficient tool to assist a person's searching, verifying, and finding lost belongings. This paper presents an Android-based application that we proposed and implemented to help users find lost items. Utilizing this software will enable the subscriber to record his request to the relevant authority. In addition, a special section offers to insert a contact telephone number or email to communicate between the person who found the item and the person who lost it. During testing, among other services, the p

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

the mental image is so important in human life as one of the major standers for his trends and behavior, and as the human nature requires to interest in things based on how much it’s close to and how much it effects on his interest, So the neighborhood countries was one  of the topics that occupied the attention of the Iraqi individual and pushed him to form perceptions of them based on the cultural heritage and the historical relations of Iraq with these countries as well as the actions of neighboring countries on Iraq and the resulting effects on the course of events. the mental image is so important in human life as one of the major standers for his trends and behavior, and as the human nature requires to interest in things bas

The study aims to build a model that enhances trust-building for public and private banks to compare and determine the significant differences between public and private banks, by testing the impact of governance mechanisms (transparency, accountability, justice, independence, and social responsibility) (Agere, 2000) on trust-building strategies (trust and trust building, people management, work relations, training and development, leadership practices, and communications) (Ngalo, 2011; Stone et al., 2005), to indicate the level of employees’ awareness of the theoretical contents of the two variables and their importance to banking work, with the aim of improving performance. The main question is the role of governance mechanisms

The increasing efficiency of the telecommunications network in the city contributes to the increase in spatial interaction between activities (to influence and mutual influence) This study is based on the idea that the upgrading of telephone services provided to citizens are done exclusively through the growth and development of all levels of the service using advanced technologies to know the problems and appropriate solutions in short time and less cost. Thus, crystallized the objectives of the study which was built for the importance of GIS in the planning of services in general, and infrastructure services, in particular, including telephone services, which is represent a point of contact between individuals on the one hand a

Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

The efficiency of Nd:YAG laser radiation in removing debris and smear layer from prepared root
canal walls was studied. Fifty-seven human extracted single rooted anterior teeth were divided into three
groups. A group that was not lased is considered as a control group. The remaining teeth were exposed to
different laser parameters regarding laser energy, repetition rate and exposure time. For the case of the set of
parameters of 7 mJ laser energy, the cleaning was maximum at 3 p.p.s. repetition rate for 3 seconds exposure
time for, the coronal, middle and apical thirds. Above and below this energy level, there was an overdose
(melting) or under dose (no effect). Nevertheless for 10mJ laser energy case, the cleaning effi