Purpose:  The research aims to explore the impact Business Intelligence System (BIS) and Knowledge Conversion Processes (KCP) in the Building Learning Organization (LO) in KOREK Telecom Company in Baghdad city.

Design/methodology/approach: in order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then has tested the search in the telecommunications sector, representatives of one of the telecommunications companies in Baghdad city, has therefore chosen KOREK Telecom company as a sample for research, and the choice was based on the best standard international companies to serve mobile communications in terms o

This paper investigated in the numerical simulation model to calculate the Earth magnetic field components at north provinces of Najaf city (Longitude 44.316 ^o -44.3592^o E and Latitude 32.0508^o - 32.0256^o N). The components of the Earth magnetic field (total intensity (F), horizontal intensity (H), declination (D), inclination (I), the north component(X), the east component(Y), and Down component(Z)) were found by using spherical harmonic world magnetic model (WMM2010). A great deal of anomaly has been discovered in all components of the Earth magnetic field at the selected region (Long. 44.345^o-44.335^o E, Lat.32.042^o-32.032^o N) using Kriging method.

 The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo

We propose an intraguild predation ecological system consisting of a tri-trophic food web with a fear response for the basal prey and a Lotka–Volterra functional response for predation by both a specialist predator (intraguild prey) and a generalist predator (intraguild predator), which we call the superpredator. We prove the positivity, existence, uniqueness, and boundedness of solutions, determine all equilibrium points, prove global stability, determine local bifurcations, and illustrate our results with numerical simulations. An unexpected outcome of the prey's fear of its specialist predator is the potential eradication of the superpredator.

The current study aims to demonstrate the role of strategic renewal in enhancing organizational immunity through strategic renewal mechanisms represented by (Reanimating, Rejuvenation, Venturing, and restructuring). The main idea of this study relates to the extent to which organizations’ immunity is achieved through strategic Renewal mechanisms, by measuring these dimensions with Organizational immunity represented by organizational learning, organizational memory, and organizational DNA. The study population was the headquarters of the Iraqi Ministry of Education, and the sample included (330) individuals from the upper, middle, and lower leadership levels. Several statistical methods were used to deal with the results of the questionna

The current research aims to find out the effect of strategic sensitivity in enhancing organizational immunity at the leadership levels in the Iraqi Ministry of Education, as the strategic sensitivity variable includes two dimensions (strategic foresight and strategic Insight), and the organizational immunity variable addresses three dimensions (organizational learning, organizational memory and organizational DNA). The main purpose of this research was related to the extent to which the Ministry’s immunity was achieved through the role played by strategic sensitivity. A sample of (349) individuals was selected . The questionnaire was relied upon to collect data, and the number of questionnaires suitable for analysis was (330). Re

In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

The unemployment is considered from the most danger problems that our society face them in current time & in the near future , because it makes prodigality for element of human being , particularly age of youth who have ability to work & producing , that resulted in negative effects forecast to dire consequences social and economical dangers . In the same time as will be stated in our explanation in the following in our research , because the unemployment has ability to help to prepare good environment to grow crime , actions of violence that mostly are main cause to decrease living level of majority of citizens & in increasing numbers who became under poverty , the unemployment is economical problem as it is psycholo

This research sheds light on the development that has occurred on the use of press pictures in the Iraqi press by analyzing the form and content of the images used in (Al-Sabaah) newspaper for the 2012 model. The researcher's interest in this topic for what represented by the press picture of a way to highlight and attract the reader's attention to the substance journalist who represents the goals behind the newspaper publishing.

This research is divided into three sections. The first one dealt with the methodological framework of the research, and the second part addressed the aspect of press pictures and its history and technological development, while the third section devoted to the study of the development of the form and co

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl