This paper aims to identify the approaches used in assessment the credit applications by Iraqi banks, as well as which approach is most used. It also attempted to link these approaches with reduction of credit default and banks’ efficiency particularly for the Gulf Commercial Bank. The paper found that the Gulf Bank widely relies on the method of Judgment Approach for assessment the credit applications in order to select the best of them with low risk of default. In addition, the paper found that the method of Judgment Approach was very important for the Gulf Bank and it driven in reduction the ratio of credit default as percentage of total credit. However, it is important to say that the adoption of statistical approaches for

The research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent

يُعدّ الوجود احد أعمق المواضيع التي تناولها الفلاسفة على مرّ العصور، إذ يشتمل على تساؤلات حول الحياة والموت وغاية الوجود والحرية الإنسانية، وغيرها من التساؤلات التي نشأت مع نشوء الانسان. وقد لعب الفلاسفة، قديمهم وحديثهم، دورًا أساسيًا في إرساء دعائم الفكر الوجودي المعاصر؛ إلا أننا, مع ذلك, لا نستطيع إنكار دور الدين في التأثير على الفكر الفلسفي الوجودي بشكل عام. وقد انعكست أفكار الوجودية الفلسفية المعاصرة في

The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including t

Abstract

    The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented  the leadership virtuousness (optimism, forgiveness, trust, compassion and  integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brillianc

The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

      This study is concerned with organizational learning and its impact on total quality management in the education sector. Organizational learning is a process that provides the educational sector with the ability to adapt and respond rapidly to developments and changes in a better way according to its main dimensions (Mental Models, Personal Mastery, Team Learning, Shared Vision, System Thinking) by adopting the philosophy of Total Quality Management (TQM) in accordance with its basic dimensions (leadership, customer satisfaction, participation of workers, continuous improvement, training and education). The main purpose of this study is to know (the impact of the Senge model of organizational learni