Generally, the academic facilities necessitate specific criteria to be under the regional standards such as creative leaders, and a positive climates that induce to create an organizational culture within the academic institution. Consequently, these variables promote to improve the educational and administrative performance pursuing to achieve the general objectives. Thus, the current research aims to explore the level of privileged organizational culture among Baghdad University Colleges, explore the administrative creativity of deans and their assistants in addition to identify the relationship between them. The researchers prepared two instruments which were distributed among (70) individual of the targeted sample to collect the requ

Walter Lippmann, speaking about man, says : ” Gradually he makes for himself a trustworthy picture inside his head of the world beyond his reach. “. This means that the picture, whether it was good or bad, it doesn’t happen for nothing, but rather for intentional purposes. Some orientalists make their judgements even before getting to the place concerned with the study.

The mental image is one of the most misused terminology, although the world today has become the world of image, it witnessed the disappearance of the theories that used to consider the media as a reflective mirror for society, also it was confirmed that the media creates what varies from reality and sometimes completely different from reality. The image of

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

Attention increased to the topic of academic accreditation by the university as a modern philosophy by which to improve its performance and provide high-quality education. Universities and colleges in general and Iraqi universities and colleges in particular have begun interest in accreditation and desire to get it. So starting from the pursuit of the Administration and Economics College / Baghdad University in obtaining accreditation of Association to Advance Collegiate Schools of Business (AACSB) The research is present which aims to determine the level of application (AACSB) International standards at the College of Administration and Economics / Baghdad University in preparation to get its accreditation in the future. Researc

This research aims to analyze and explain the economic advantage to the concepts and measures that are related with added economic value.

Added economic value is considered as one of efficient tools which evaluates the performance of corporated  industrial companies. in addition to that the research studied the traditional accounting measure which is used in evaluation of the project and industrial companies.

The research tested and analyzed the added economic value measure in some industrial companies and reached to a major recommendation:

1. We must replace the traditional measure by the new measure that accounts the added value.
2. We have to train all the workers whom working in the levels of a

This study is an attempt to investigate the conceptual metaphor of UP and DOWN commonly used in Iraqi community. Some of the metaphorical expressions in Iraqi colloquial Arabicarewidely used by Iraqi speakers in everyday language. Ithas been analyzed by following the cognitive theory of metaphor (Lakoff& Johnson,1980).The study indicates that the Iraqi speakerexperiences more of the metaphorical expressions of UP and DOWN to referto many of the abstract concepts that shape his/her impression of everyday life situations.

A stylistic study in the poetry of Hafiz Ibrahim, praise be to God, Lord of the worlds, and prayers and peace be upon his best messengers, and the seal of his prophets, Muhammad and his good and pure family, and after ...
The poet Hafez Ibrahim is considered one of the well-known poets in the modern era, and his language was distinguished by sobriety, eloquence in expressions, and beautiful meanings And he had my journey in the study of his poetry a stylistic study, and the research came with an introduction in which the concept of stylistics was briefly explained, since it was studied by many researchers, then divided the research into three topics: I studied in the first the construction of the poem, and I stood at the most importan

يُعد الوزن الاقتصادي للهند من أبرز عناصر قوتها الجيوسياسية، إذ تُصنف الهند ضمن أكبر الاقتصادات عالميًا، مدعومة بحجم سكاني ضخم وسوق استهلاكي واسع ونمو متسارع في قطاعات الصناعة والخدمات والتكنولوجيا. حقق الاقتصاد الهندي نموًا قويًا خلال السنوات الأخيرة، مع استمرار معدل نمو الناتج المحلي ضمن نطاق مرتفع مقارنة بكبرى الاقتصادات العالمية، حيث تتوقع عدة مؤسسات دولية نموًا يقارب 6.3–7% خلال 2026–2027.

The phenomenon of Masculine and feminine is one of the important grammatical studies because of their influence on the sentence structure, words come either masculine and feminine type when using one of them in place of the other , this displacement might cause distribution in the sentence itself because,