The research aims at clarifying the relationship between innovative marketing skills and broad recommendation as a vital and important issue for organizations in general and service organizations in particular to demonstrate how innovative marketing skills contribute to broad adoption and to determine the relationship between interdependence and the impact of innovative marketing skills on the broad recommendation. Some questions are posed by the research problem. Is there a clear awareness among individuals in the company about the concept of marketing marketing skills and how do innovative marketing skills affect the broad recommendation of the surveyed company? How innovative marketing skills relate to the broad recommendation

The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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Abstract

The current research aims to examine the effect of the Adi and Shayer model on the achievement of fifth-grade students and their attitudes toward history. To achieve the research objective, the researcher has adopted two null hypotheses. 1) there is no statistically significant difference at the level of (0.05) between the average score of students of the experimental group who study the history of Europe and modern American history according to the model of Addie and Shayer, and the average scores of the students of the control group who study the same subjects according to the traditional method in the test of post-achievement. 2) There was no statistically significant difference at the level (

Abstraet

Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human developme

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

Abstract
The concept of unipolar has allowed the united states of America to
control the rest of the internations community units through the rxclusively of
control in international affairs without enabling other countries who have the
ability to compete with it to appear this comes as a result of it's position to all
kinds of powers like military, economic and technical powers that enable it to
continue dominating other countries, this superior control enabled it to be the
(hyper power) on the international political scene so that it allowed it to
exercise and implement the policy of domination against all this appeared
after its empire superiority became clear, in a unique way that have never
been known in

The search tried to achieve a major scientific goal represented by (Knowing the perspective that has been treated through press releases of woman articles in Al- Sabah newspaper), via:

1. Specifying the rate of woman topics in Al-Sabah newspaper, compared with the other subjects.
2. Revealing the nature of the topics of the woman that the newspaper dealt with.
3. Identifying the ID of journalistic-product that dealt with the woman topics.
4. Knowing the journalistic arts that the woman topics have been treated by.
5. Standing on the cases which woman topics concentrated on, through Al-Sabah newspaper.

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research