The objective of the research is to determine the nature of the strategic direction of the institution and its impact on enhancing the indicators of institutional performance. The strategic direction is the main purpose for which it was found. Therefore, it is the main engine for all activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. The promotion of corporate performance indicators is one of the major challenges that senior management must address in order to help the organization invest its human resources in the best possible way.

The research problem was determined by means of the intentional sample, consisting of (33) members

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

WA Shukur, FA Abdullatif, Ibn Al-Haitham Journal For Pure and Applied Sciences, 2011 With wide spread of internet, and increase the price of information, steganography become very important to communication. Over many years used different types of digital cover to hide information as a cover channel, image from important digital cover used in steganography because widely use in internet without suspicious.

This research includes the study of dual data models with mixed random parameters, which contain two types of parameters, the first is random and the other is fixed. For the random parameter, it is obtained as a result of differences in the marginal tendencies of the cross sections, and for the fixed parameter, it is obtained as a result of differences in fixed limits, and random errors for each section. Accidental bearing the characteristic of heterogeneity of variance in addition to the presence of serial correlation of the first degree, and the main objective in this research is the use of efficient methods commensurate with the paired data in the case of small samples, and to achieve this goal, the feasible general least squa

At the level of both individuals and companies, Wireless Sensor Networks (WSNs) get a wide range of applications and uses. Sensors are used in a wide range of industries, including agriculture, transportation, health, and many more. Many technologies, such as wireless communication protocols, the Internet of Things, cloud computing, mobile computing, and other emerging technologies, are connected to the usage of sensors. In many circumstances, this contact necessitates the transmission of crucial data, necessitating the need to protect that data from potential threats. However, as the WSN components often have constrained computation and power capabilities, protecting the communication in WSNs comes at a significant performance pena

Motives: Baghdad is the capital city and an important political, administrative, social, cultural and economic centre of Iraq. Baghdad’s growth and development has been significantly influenced by efforts to accommodate various needs of its steadily growing population. Uncontrolled population and urban growth have exerted negative effects in numerous dimensions, including environmental sustainability because urban expansion occurred in green spaces within the city and the surrounding areas.Aim: The aim of this study was to examine the planning solutions in Baghdad’s green areas in the past and at present, and to identify the key changes in the city’s green areas, including changes in the ratio of green urban spaces to the tota