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

Strategic decision making is considered one of the important processes for senior management in contemporary business organizations and service organizations due to the properties of the service such as intangibility, concomitance and mortality. Decision-making has three approaches according to the opinions of most of the writers and researchers in the administrative area: an analytical approach, intuitive approach and behavioral approach. This research is trying to discover the nature of the relationship in terms of the link between the impact of each of these approaches and efficiency of marketing services by selecting an intentional sample of 58 researches from the Directorate General of Traffic, one of the Iraqi Interior Ministry ins

The correct and sincere process of socialization is working on appropriate social climate in
which this process is the provision, and the climate is achieved in the presence of a positive
environment free of negatives and contradictions, but when there is a socialization processes
inadequate and contradictory was not based on the principles of punishment and reward nor a
balance between methods soft and intensity of treatment and interaction with small and
adolescent does not require intensive social care formulas do not create the conditions
essential items required by the successful and effective socialization, the young and the young
people who are going through in such Altanisah and educational operations will be

Th paper scientifically deals with the Syrian crisis events erupted in 2011 using the historical descriptive and analytical approaches. The importance of the paper comes from the serious crisis that occurred in a region rich of historical crises, and natural resources attracting the attention of the major countries. The paper aims to show the Syrian crisis, its importance to Russia, the United States, and the regional countries, its impact on Russia economically and politically after the intervention, and Russia’s achievements on a global level holding the influential power on international decisions and other global events. The new Russian strategy has proven its worth in preserving its strategic interests as it could help the Syrian

The study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have bee

ABSTRACT:

The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Qualit

Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

The research (Virtual Reality Technology and its Uses in Industrial Product Design) is interested in the virtual reality technology used in the industrial product design and consequently knowing the functions achieved in the industrial product according to the data of that technology which participates in activating the mental and imaginary image of the user which show the parameters of the technical transformation of that product. The terms used in the research have been defined to guide the reader. The second chapter, the theoretical framework consisted of three sections the first is concerned with technology in the industrial design. The second is concerned with the virtual environment and the virtual reality. The thirds chapter consi

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba