The research aims to identify the reality of administrative motivation for the deans of the faculties of physical education and sports sciences at the universities of Baghdad and Al-Mustansiriya from the point of download of the faculty members. The number of the exploratory sample was (7) faculty members, they were taken in a random way, while the rest of the sample number was (150) faculty members who considered the application sample for the scale, and the two researchers also adopted a questionnaire for the scale and it is applied to the Iraqi environment. phrase, which are phrases that are interrelated with the administrative leadership motivation in the faculties of physical education and sports sciences. The researchers did not make

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

Maximum likelihood estimation method, uniformly minimum variance unbiased estimation method and minimum mean square error estimation, as classical estimation procedures, are frequently used for parameter estimation in statistics, which assuming the parameter is constant , while Bayes method assuming the parameter is random variable and hence the Bayes estimator is an estimator which minimize the Bayes risk for each value the random observable and for square error lose function the Bayes estimator is the posterior mean. It is well known that the Bayesian estimation is hardly used as a parameter estimation technique due to some difficulties to finding a prior distribution.

The interest of this paper is that

The research examines the mechanism of application of )ISO 21001: 2018( in the Energy Branch- Electromechanical Engineering at the University of Technology to achieve the quality of the educational service to prepare the branch to obtain the certificate of conformity with the requirements of) ISO 21001: 2018(, the necessary data were collected Depending on the (CHEKLIST) of (ISO 21001: 2018), field interviews and records of the concerned department, The researchers reached a number of results, the most prominent of which was the adoption of high quality leadership leaders and their willingness to implement the standard requirements, The university has a basic structure that qualifies it to implement the international standard, as

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

                     Crises affect the economic growth of the country in general and the banking sector in particular. Given the importance of this sector, it is necessary to evaluate the performance of banks from time to time and monitor the liquidity of each bank and how to organize its management to overcome any crisis or emergency situation that may befall it. The research seeks to diagnose the level of impact of crisis management. In the liquidity of Iraqi private banks, using liquidity indicators, as the research community represents the banks listed in the Iraq Stock Exchange As for the research sample, it is represented by (10) pri

منذ بداية نشوء المستشفيات كمنظمات تعنى بصحة الناس، عُرف الصراع (Conflict) بين جماعتي الإدارة والأطباء. وقد تركز محوره في معظم الأحيان حول سلطة أي منهما هي الأقوى في اتخاذ قرارات المستشفى.. هذا إذا ما علمنا أن كل من الطرفين المتعارضين يستمد قوته ويعزز مكانته من خلال سلطته في اتخاذ القرارات. إن جهود كلا الجماعتين الطبية والإدارية تصب في منهل واحد ألا وهو خدمة المريض والارتقاء بالمستوى الصحي ل

              ملخّص البحث     

نظراً لعلاقة الحشرات المباشرة بالإنسان في الكثير من الأحيان فمن الطبيعي أن يكون لها شأن مهم في الفقه الإسلامي, وتناول الفقهاء العديد من الموضوعات المتعلقة بالحشرات, ومايرتبط بها من أحكام شرعية, لذا تكفل هذا البحث بتتبع أهم ماتعلق بالحشرات من موضوعات, وأحكامها في الفقه الإسلامي بالبحث والدراسة في ثلاثة مباحث: تناول المبحث ا

أخذت مواضيع اللياقة البدنية من اجل الصحة تفرض نفسها على المساحة البحثية بعد ان أصبحت تكون مطلبا مهما وجواباً شافيا للعديد من المشاكل الناتجة عن طبيعة التعامل مع الحياة العصرية الراهنة ,فالإعمال التي كانت تحتاج إلى ساعات من العمل اليدوي أصبحت تنجز بفعل التكنولوجيا الحديثة بظرف دقائق وبوساطة المعدات والآلات .