Organizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me

The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

Abstract:

the current research aims at analyzing the efficiency of the private university teaching  that recently expanded after 2003 ,;besides , the commitment of the private colleges ,definitely Al-Maamun and Al-Mansour colleges with strategy  of the ministry of higher  education and scientific  research.  This could be done through many indications that measure the efficiency of the  private university teaching , including ( the indication of  the efficiency of   using human resources and efficiency  in using  the materialistic indications.  But the human efficiency in these colleges , including the sample  of the research ( Maamun 

The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.

What encouraged countries to pay attention to these institutions is the ease of

The study's primary purpose is to explore an appropriate way of monitoring and assessing water depths using the satellite remote sensing technique of the Al Habbaniyah Lake in Iraq. This research studied the experience-conditions (thresholds) of different bands for multi-temporal satellite image data with different satellite image sensors (Landsat 5-TM, and EO1-ALI) for the same region, to recognize regions of water depths. The threshold values are taken that to separate the Al Habbaniyah Lake to the required depths (shallow, deep, and very deep), as a supervised method. A three-dimension feature space plot had used to represent these regions. The relationship of the mean values of the three separated water regions with all TM and A

Onomatopoeia has always been a functional poetic device which enjoys a high sound significance in the poetry of many languages. In modern English and Arabic poetry alike, it proves to be vital and useful at different levels: musical, thematic and at the level of meaning. Still, the cultural difference looms large over the ways it is employed by the poets of each. The present paper investigates the employment of onomatopoeia in the poetry of D. H. Lawrence (1885-1930) and Badr Shakir al-Sayyab (1926-1964) who are chosen due to the importance they enjoy in modern English and Arabic poetry and the richness of their poems in onomatopoeias. The conclusions reached at are in a sense related to cultural differences which govern the use of onomato

In this study, the radon gas concentration as well as the annual effective dose in leaves of the Malvasylvestris (Khabbaz) plant used in the traditional treatment and as food in Iraq, for this, it is necessary to evaluate the concentrations radon gas, which were measured using solid state nuclear track detectors (SSNTDs) CR-39 technique.  The  concentration and annual effective dose in samples were collected from Baghdad city ranged from minimum to maximum value 15.815 , 0.498 , 54.445 , 1.717  respectively, while the values of  concentration and annual effective dose in a sample collected from Karbala are 15.297 ,0.482 . These values of  concentration and annual effective dose less were compared with th