Praise be to God, and prayers and peace be upon our master Muhammad, the Messenger of God, his family, his companions, and whoever is guided by his guidance.

To proceed: Talking about the Companions of the Messenger of God, may God’s prayers and peace be upon him, calls us to talk about the Messenger of God, may God’s prayers and peace be upon him, because God Almighty gave him victory through them.

The topic is too big to cover such pages, so I will suffice with defining them, the necessity of loving them, the prohibition of insulting them, and that they are included in the circle of companionship, justice, and preference over those who follow them among the believers, based on the inspiration of the verses and hadit

This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

Objective: impact of the education program for nurses' knowledge toward children under mechanical
ventilation, and to find out the relationships between nurses' knowledge and their general information.
Methodology: Quasi experimental study was carried out at the respiratory care units of Baghdad
Pediatric Teaching Hospitals started from February15th, until September 26th, 2011, A purposive (nonprobability)
sample of (23) nurses working in the respiratory care units, were selected from Children
Welfare and Pediatric Central Teaching Hospitals. The data were gathered through using of the
constructed multiple choice questionnaire using to evaluate the nurses knowledge using checklist, The
questionnaire consists of two p

The aim of the study is to study the quality of services in a sample of the municipalities of Baghdad governorate and identify the deviations in their operations and provide solutions to address the causes of deviations. The research field aims at the same activity related to municipal services and their quality and analysis using some tools for continuous improvement to identify the authorities responsible for the delay and quality of services. In the future, the importance of research is shown by the use of these tools and their use and their application to the data of the directorates (sample of the study) to diagnose and treat problems, especially that they include statistical methods that are clear and easy to understand the

This research aims to analyse the problem of organizations in general and universities in particular, in dealing with �quality subjects� in a world where these organizations face the risks of becoming side lined and possibly vanished without looking for solutions that allow them to move in an open arena where change becomes the key to those solutions. Change here must be strategic and planning must adopts a way for organizations to develop mechanisms to manage change itself. Management leaders play a central role in achieving the principle required to chart new trends for universities in dealing with quality as a strategy that allows excellence and competition in light of the success of the processes of change. Change through reengineer

Expansion the engineering consultancy offices in the universities of Iraq, about (14) offices, leading to increas the competition between them, especially after the great trends of Iraqi government agencies to use the academic experiences and their efficiencies in general, due to non-existence of the engineering qualification in the government institutions to do the engineering designs ,supervision of projects and other engineering works which are practicing by the engineering consultancy offices in order to get the best performance of the work.Within this serious competition, needing a specific approach to enable government agencies to choose the optimal and alternative consultancy office to meet specific project and not rely on cronyis

يهدف البحث الحالي الى اختبار علاقة الارتباط والتأثير بين إدارة الاحتواء العالي وسلوك العمل الاستباقي ، ومن اجل تحقيق ذلك تم اختيار مجلس محافظة بغداد ميداناً لتطبيق البحث، وشمل البحث متغيرين إدارة الاحتواء العالي عبر ابعاده الفرعية )ممارسات التطوير، المكافآت، مشاركة المعلومات، التمكين(، وسلوك العمل الاستباقي عبر ابعاده )تولي المسؤولية، صوت الموظف، المبادرة الشخصية(، وضمت عينة البحث ) 97 ( فرداً من الموظفين ا

• The study aimed to identify the position of the university leaders from the proposed abolition of the Ministry of Higher Education in Jordan as un approach for the development of society, the study relied descriptive method survey with the assistance consists of (33) items, and check validity and reliability of the instrument, and was applied to a sample of university leaders, (57) a leading university presidents and their assistants and deans and their assistants, and after processing the data bagful statistical( spss) overall results showed the to arithmetic average of (2.74) and the degree of medium and this means that most respondents moderately support the abolition of the ministry, the most prominent item that makes

دور مؤسسات التعليم العالي في تعزيز قيم المواطنة في المجتمع العراقي

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e