Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

Human Resources Management Practices (HRMP) and managerial control represent two academic fields that have been and still are the focus of many studies. However, merging both fields and studying the relationship that connects them and also the role that HRMP play in achieving the requirements of managerial control represents a new and novel study according to the available literature in these fields.

To achieve these goals, this study has been conducted, using the surveying questionnaire method, on a sample of ten general inspector offices in Iraq that work in the field of control for ministries and independent committees. A questionnaire has been used to collect the data which was analyzed with several s

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

      The current study is descriptive; it focuses on studying the contemporary geopolitical problem, and sectarian differences in Caucasus. Nagorno-Karabakh is considered an important disputed region nowadays. Many parties and states participated in this dispute, especially after the conflict had developed into an open war between Armenia and Azerbaijan. Thus, the study aims to examine the causes of the conflict in this region, analyze the international positions on this conflict, and find if Armenia was able to occupy this region. The methodology adopted by the researchers is the functional approach, and the theory of power analysis that Cohen created for analyzing all strengths that drove each of the parties t

This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae.  Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re

 ٳن العلاقة بين التخطيط والتنمية، تكتسب᾽ شكلها وطبيعتها من خلال دور التخطيط في ٳخضاع عملية التغيير والتحوّل للأوضاع الاقتصادية من وضع الى وضع آخر أكثر تقدما̋ عن طريق ٳعتماد منهج التخطيط لتحديد معالم خطوط السير المجدول زمنيا̋ لعملية التغيير والتحوّل وفقا̋ لرؤية الحكومة وفلسفتها باتجاه الانتقال من وضع ٳقتصادي وٳجتماعي متخلف الى وضع ٳقتصادي وٳجتماعي آخر يسمح بجعل عملية النمو مستمرة، ويمكن تبيّن تلك

Laboratory studies were conducted at the biological control unit, college of Agriculture, University of Baghdad to evaluate some biological aspects of the predator Chilocorus bipustulatus (Coleoptera: Coccinellidae), which is considered one of the most important predators on many insect pests, especially the scale insect, Parlatoria blanchardi, (Homoptera: Diaspididae) on date palms. The results showed that biological parameters of the predator were varied according to different degree of temperature. Egg incubation period was significantly different and reached to 7.5 and 5.44 day at 25 and 30°C respectively, Fertility was the same 100% at both temperature degrees. Larval growth periods were 17.41 and 16.12 day as well as the mortality

يهدف البحث الحالي إلى دراسة تأثير المناخ التنظيمي لشعب الرياضة المدرسية في اقسام الانشطة الرياضية على مدرسي التربية الرياضية لأهمية المناخ التنظيمي لما يمثله من الخصائص والسلوكيات التي يتأثر بها العاملون التي قد تتباين من مكان لآخر والبيئة الجغرافية وثقافتها النوعية وذلك باستخدام المنهج الوصفي ولتتحقق من خلال الدراسة الميدانية, يتمثل مجتمع البحث الحالي من مدرسي التربية الرياضية في مدارس محافظة بغداد وال

The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te

The research aims to recognize the impact of the training program based on integrating future thinking skills and classroom interaction patterns for mathematics teachers and providing their students with creative solution skills. To achieve the goal of the research, the following hypothesis was formulated: There is no statistically significant difference at the level (0.05) between the mean scores of students of mathematics teachers whose teachers trained according to the proposed training program (the experimental group) and whose teachers were not trained according to the proposed training program (the control group) in Pre-post creative solution skills test. Research sample is consisted of (31) teachers and schools were distribut