Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

Abstract

This study aims to find the relationships between social capital (social network, social trust, shared goals) and knowledge sharing (knowledge Donating, knowledge collecting) as independent variables and their impact on improving the quality of educational services (academic staffs quality, Quality of teaching methods and study curriculums). This research is an important, because it attempts to identify the relationship between social capital and the knowledge sharing and their effect on improving the quality of educational service for universities. The study problem was determined in several questions related to the nature of the correlation relationship - the impact between the different independent variables (

The research aims at constructing a Scale of Kindness phenomenon among university female students and elicit criteria to it, It also recognizes the differences in kindness levels among female students according to variables (specialization, academic grade, social status, and the age). The sample consists of 534 female students who were selected randomly. The two researchers rely on experience and the results of questionnaire, The questionnaire is given to 130 female university students from different colleges as well as their acquaintance with literary works witch dealt with kindness , The scale consists of 39 items , It has psychometric characteristics (Validity and Reliability) . The criterion (Z) is extracted from it and throu

The current research was aimed at the following:
1. Measurement the Ambivalence among University students.
2. Identify the differences in Ambivalence among University students according to variable of Specialization (scientific / literary).
To achieve this aims of the research, the researcher set up the instrument is scale of Ambivalence that consistent (19) item. And the researchers applying this scale on the sample amounted to (200) among University students. Then after data processing statistically, the researchers reached the following results:
1. University students have Ambivalence.
2. There is no is differences in Ambivalence among University students according to variable of Specialization (scientific / literary).<

Increased interest in the subject of the image because of its great and growing link to the life of the individual and society and its impact on the overall political, economic and cultural conditions. This interest is no longer confined to the images of people or institutions, but has become beyond that to the images of countries and peoples and the impact on bilateral relations between them,

However, we find that the image of the Iraqi abroad remained vague and has not been scientifically recognized and the most that we can generalize are the features of the image of Arabs and Muslims abroad; and assume that the image of the Iraqi applies to them as the Iraqi is in the end an Arab or Muslim.

Based on this, the research

يستهدف البحث التعرف على اهمية التعلم باللعب لاطفال رياض الاطفال وانعكاساتها على تعديل سلوكهم، حيث ان اللعب هو دنيا الطفل المليئة بالمتعة والاستطلاع والاستكشاف، كما ان اللعب بالنسبة للاطفال يمثل لهم الحياة بكل ما فيها من معنى.

وفي الوقت نفسه اللعب هو وسيلة من وسائل الضبط والتوجيه للتعامل مع سلوك الاطفال، فمن خلال اللعب نستكشف النبوغ والتفوق منذ وقت مبكر، حيث ان التعلم باللعب يمثل حاجة حيو