ءأرﻘﻟا ةﺎﯾﺣﺑ ًﺎﻘﯾﺛو ًﻻﺎﺻﺗا لﺻﺗﺗ. نﻣ ﮫﺑﺗﺎﮐﻟﻟ ﻲﺻﺧﺷﻟا ﻊﺑﺎطﻟا ﻲﻔﺣﺻﻟا دوﻣﻌﻟا لﻣﺣﯾ ا فﻟﺗﺧﻣﻟ ﮫﻟوﺎﻧﺗ لﻼﺧ وا ﮫﺋارا وا هرظﻧ ﺔﮭﺟو لﻣﺣﺗ ﻲﺗﻟا ﺔﯾﻣوﯾﻟا ثادﺣﻻاو ﺎﯾﺎﺿﻘﻟ ﺢﺿﻔﺑ موﻘﯾو ثادﺣﻻاو ﺔﯾﺑﻟﺳﻟا رھاوظﻟﻟ ىدﺻﺗﯾ وا، ءيرﺎﻘﻟا ﯽﻟا ﮫﺑرﺎﺟﺗ وا هرﺎﮐﻓا ءﺎطﺧﻻا دﺻرﯾ بﯾﻗرﺑ ﮫﺑﺷا وھو، ءيرﺟﻟا دﻘﻧﻟا نﻋ مﻧﯾ بوﻟﺳﺎﺑ ﺔﺋطﺎﺧﻟا تﺎﺳرﺎﻣﻣﻟا ﺎﮭﺣدﻣﯾو تﺎﯾﺑﺎﺟﯾﻻا ﯽﻟﻋ

According to the importance of the subject of research, and the importance of the surveyed organization as a dynamic sector of the country in general , The research attempts to suggest to service organizations in general reconsidering the currently adopted mechanisms in the redesign of its functions , and in the services provided industry . The data was collected from (98) Director Mangers , head of department and head of division . The research tool is the questionnaire , which included (50) items . The results show Significant Effect & Correlation relationship between the two variables due to their dimensions . These lead to he application of job enrichment technology will increase the organization's ability to possess efficient hu

Study of Direct Marketing techniques and determining the scope of the suitability of each of them in the application in the Iraqi market - An analytical and explorative study for sample of views for wholesaler in Baghdad. The essential idea of the research is to go into the most important concepts which have been mentioned in the direct marketing and determining its current and most important techniques and knowing the scope of applying these techniques in Baghdad main markets (Karrada, Jamilah, shorja, Baya area, zeyouna and new Baghdad) and which of those techniques most applicable in these markets. The research took a sample of (100) wholesalers who practice the activities of selling nutritional items, auto and outs spare part

The present study aimed at identifying the role of supervisory and training practices in the field   education program in achieving course objectives from the perspective of the student teachers in the Faculty of Science and Arts in sharourah, and its relationship to some variables (gender, specialization,estimation). To achieve this, the researcher used the descriptive-analytical method, and the study tool was designed, which consists of (24) items distributed on two axes: the objectives of field education and supervisory and training practices.Then, the study tool was applied to the research sample represented in the entire study community, which consists of (65) male and female students in the Faculty of Sciences and Arts in

هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

Writing in English is one of the essential factors for successful                      EFL learning .Iraqi students at the preparatory schools encounter problems when using their background knowledge in handling subskills                                  of writing(Burhan,2013:164).Therefore, this study aims to investigate the 4^thyear preparatory school students’ problems in English composition writing, and find solutions to these pro

Samuel Beckett’s Happy Days (1961) clearly portrays a lack of communication among the characters of the play which refers to the condition of modern man. This failure of communication led Samuel Beckett to use a lot of pauses and silences in all plays written instead of using words. To express the bewilderment of the modern man during the 20^th century, Beckett adopts the use of no language strategy in the dramatic works. After World War II, people were without hope, religion, food, jobs, homes, or even countries. Beckett gave them a voice. He used a dramatic language out of everyday things, in which silence was part of the syntax as a poetic repetition. Language is no more important to the modern man; instead, he us

The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.