This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

            It is depended on a questionnaire as key tools for achieving data, as designed on

The coefficient of performance of a window type Air-Conditioner system can be improved if a reduction in the work of compressor can be achieved by a suitable technique. The present study investigates the effect of dispersing a low concentration of TiO2 nanoparticles in the mineral oil based lubricant, as well as on the overall performance of a window type Air-Conditioner system using R22 as the working fluid. An enhancement in the COP of the refrigeration system has been observed and the existence of an optimum volume fraction noticed, with low concentrations of nanoparticles suspended in the mineral oil. Results showed that the average compressor work reduced by 13.3%, which ultimately resulted in an increase of 11.99% in the COP due to

Background: spontaneous abortion constitutes one of the most important adverse pregnancy outcomes affecting human reproduction, and its risk factors are not only affected by biological, demographic factors such as age, gravidity, and previous history of miscarriage,but also by individual women’s personal social characteristics, and by the larger social environment. Objective:To identifyEnvironmental effects on Women's with Spontaneous Abortion. Methodology:Non-probability(purposive sample)of(200) women, who were suffering from spontaneous abortion in maternity unitfrom four hospitals at Baghdad City which include Al-ElwiaMaternity Teaching Hospital, and Baghdad Teaching Hospital at Al-Russafa sector. Al–karckhMaternityHospita

The principle in the language is that each word has one meaning. This is because the purpose of language development is for understanding, understanding, and communication between people. The language is sounds with which each people expresses their Arabic language did not stop at this point, but rather needed another next stage or to convey additional features or characteristics that would qualify it. To be the language of the Qur’an and revelation, and capable of carrying this heavy burden.

Objectives: To assess general social factors for elderly in geriatric homes in Jordan.
Methodology: The study was conducted for clients residing in elderly homes. A purposive sample of (155)
residents were selected. Social resource scale by (Duck University Center) called (OARA) older adult resources
and services was used as tool for data collection. The questions extract data about family structure, patterns of
friends and visiting, availability of a confident, satisfaction with the degree of social interaction and availability
of a helper in the event of illness or disability and the program of trips in the houses.
Results: The findings revealed that the life expectancy for women is greater than for men. In respect to

The global globalization the world is experiencing has enabled international actors—states, international governmental and non-governmental organizations, such as liberation movements, international social movements, and even terrorist organizations—to use cyber power to achieve their goals. Therefore, this study discusses the impact of information power on the domestic environment of the United States.

Research summary

Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:

The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.

All these manifestations and others require the nation's wise men

The current study aimed to identify key consumer rights and the nature of the work of organizations and traders in the Algerian market through the opinions of the study sample. To prove the hypotheses the researcher depended on the data obtained by the questionnaire prepared for this purpose. She distributed 384 questionnaires out of which only 300 were returned.
The data were analyzed using several statistical techniques such as the Statistical Package for Social Studies system, in addition to percentages, frequencies, and standard deviation.
And a number of conclusions and recommendations were presented. The most important results are:
- There is a strong correlation between safety and compensation rights.
- There is a st

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th