The global challenges of contemporary facing societies urge to seek and move to adopt the style conscious in the face of these challenges and work on the investment of human resources and energies humanitarian efficient and effective for the development of the institutional and Management and make it more efficient and effective and meets the requirements and keep pace with global developments , and more aspects of managerial aim is Total Quality Management , as it has become thanks to the sheer amount and large accelerated technical developments and information and communication technologies , which feature of this era , and in the field of education , the charge of it are seeking through the application of total quality management to b

The current researsh is aimed to pay attention on concept of human resources hard (Difficult) to manage. Such style of human resourcses has emerged to form anew challenge for busniess organizations.

Management such human resources entails first determing incentives of their behaviour models. Analyzing these models will be important to strategical management of them from work.

In nutshell, this researsh try to recommendation of contemporary literature about future of difficult (hard) human resources management.

يُعد موضوع الذكاء الاصطناعي اليوم أحد أبرز القضايا التي تشغل الباحثين في التكنولوجيا العالية والدقيقة ، وكذلك في باقي الحقول الأخرى نظراًّ لربطها بالمنتجات والخدمات البشرية من أجل تقديم عدة مساهمات الغرض منها تبسيط وتسهيل الحياة الانسانية في مختلف المجالات في حالة إذا ما تم استخدامها وفق نهج أخلاقي مستدام يتضمن مجموعة من المبادئ كالعدالة والموضوعية والشفافية والمساءلة والمساواة ، وهي مبادئ تهدف بشكل عام

The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

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 This research aims to investigate the impact of a training program for teachers of chemistry according to the strategies for both sides of the brain together in academic achievement for their students, the sample consisted of a 12 teachers of both genders who are teaching chemistry for the students of the fifth scientific secondary schools of the General Directorate for the Education in Garmiyan/Sulaymaniyah governorate, Iraqi Kurdistan region, where five teachers of them randomly selected to involve the training program, and seven teachers did not participate in the proposed training program, where a sample of students was selected for each group of teachers about 147 male and female students for teachers of the experiment

الملاخص

This study discussed modern variable in the organizational thought that is the high performance organizations in the two of Iraqi public organizations. The aim of study determines to know the level of the performance in this organizations (high or not). The data was Collected by questionnaire which contain (8) characteristics, the organizational design, strategy, process, technology, leadership, the roles, culture, and external environment). The sample contain from (76) employees;

Results points that the two organizations didn’t reach to the high level of performance, and there are significance's difference  among them.

ان الهدف من هذا البحث هو التعرف على أثر انموذج التفكير النشط في تحصيل طلاب الصف الثاني المتوسط لمادة العلوم و تفـكيرهم البصري. تكونت عينة البحث من (58) طالباً، يتوزعون بين مجموعتين احدهما تجريبية و اخرى ضابطة. تم اعداد اداتين مقننتين احداهما لقياس التحصيل والاخرى لقياس التفــكير البصري، وبعد تطبيق تجربة البحث والحصول على البيانات، التي تمت معالجتها احصائيا باستخدام البرنامج الاحصائي(SPSS)؛ كشفت النتائج عن تفوق