The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

Iraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village

Collection Ibn al- Tqtqy in his book Emeritus of Arts Bowl and Islamic countries, between politics and ethics, as it included a set of tips and moral values related to the measure of political and submitted to the kings and princes

  Developing countries have depended since long time on the developed countries to increase the levels of development and improving rates of growth direction to the  best way where taking this dependence many shapes influenced by the evolution  form of international relations and this dependence shows how the great deficiencies in sources of local financing, which called  developing countries to increase their reliance on external funding sources, represented in the form of grants, subsidies, loans and foreign investment, pursuing States in that the application of economic reform policies in pursuit of faster economic growth and restructure its economy and achieve economic stability. In the early eighties of the last

The novels that we have addressed in the research, Including those with the ideological and political ideology, It's carry a negative image for the Kurds without any attempt to understand, empathy and the separation between politics and the people, The novels were deformation of the image, Like tongue of the former authority which speaks their ideas, Such as (Freedom heads bagged, Happy sorrows Tuesdays for Jassim Alrassif, and Under the dogs skies for Salah Salah). The rest of novels (Life is a moment for Salam Ibrahim, The country night for Jassim Halawi, The rib for Hameed Aleqabi). These are novels contained a scene carries a negative image among many other social images, some positive, and can be described as neutral novels. We can

 This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information And data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a role i

Research objective: This research aims to unveil how to use the method of referral in understanding the Holy Quran.
        The reason for choosing the research: The one that invited me to write on this topic is the importance of the referral method, so I liked the research in it, and unveiled this wonderful Qur’anic method, so that it helps to understand the intention of God Almighty in his dear book.
       The research plan: The research was divided into three topics and a conclusion.
   As for the first topic, it is divided into two requirements. The first requirement deals with the definition of referral language.
In the second re

Dialogue is one of the basic data of human existence where we find religious, civilizational, educational, and cultural dialogue, and all of these types require interaction with the other that is intellectually, socially, or religiously different. It is the only way through which contact is made between individuals, groups, peoples, and states, and through dialogue, societies get advanced. Dialogue is extremely important in clarifying the true image that resides in the thought of the other side, especially that purposeful scientific dialogue in which the interlocutors are free from fanaticism and extremism. The current study aims to identify the importance of dialogue, conditions for constructive dialogue, types of dialogue, The importan

 This research, tagged with (phonetic significance of silent symmetry in a form activated in the Qur'an), examines the suggestive images and phonological significance of phonetic symmetries that occur in the form of (activates). Hyacinth, teeth, Karzai, Dal, Dhal, Y, and the Seine, and D, and Taa, and Thaa.
      The research found that this kind of symmetry was mentioned in twenty-seven places in the Holy Quran, with different buildings and suggestive contextual sound indications of affirmation, confinement, exaggeration, generality, and comprehensiveness in (remembers, manages, circulates, praises validates, and implies). , And indicate the cost and difficulty, and trouble, and exaggeration in (fly