The name of God the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the prophets and messengers Prophet Muhammad and his family
And his companions who followed his approach to the Day of Judgment. After that, Islam has paid great attention to the aspects of education
The promise of a way to degrade and correct behavior, and to reach the individual to the highest levels through his intellectual upbringing
Mentally, mentally, mentally and intellectually, education at all times and places is the best way to communicate to a human being
The degree of happiness in religion and the other, as it develops all aspects of his personality, and supports the love of goodness for himself
For people, edu

This research deals with leverage and its impact on the profitability of Islamic banks in Iraq for the years (2015-2018), the research variables of leverage have been analyzed and measured as an independent variable, profitability as a dependent variable, and the research is based on a main hypothesis: there is a moral relationship of statistical significance. Between leverage and profitability at The Islamic Cooperation Bank for the period (2015-2018). The results of the research showed that there are moral (exorcist) relationships between the ratio of leverage and profitability indicators, as the higher the leverage ratio, the higher the profitability indicators. In addition, The Islamic Cooperation Bank has adopted a conservative poli

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb

لقد حمَّلت مفردة الإرهاب بكمٍ هائلٍ من المفاهيم والدلالات المُتباينة والمُتناقضة . لذا حاول البحث التأكيد على أهمية وضع تعريفٍ مُحدد لظاهرة الارهاب،ومن ثم توضيح ماهي الاسباب الحقيقية وراء تنامي الارهاب في العراق بعد 2003 ،وما هي المتغيرات الاجتماعية والسياسية التي اسهمت في تصاعد وتيرة العمليات الارهابية في العراق،لاسيما وإن المجتمع العراقي مجتمع متعدد الشرائح الاجتماعية،وبشكلٍ قد يُمَّ

يناقش البحث الاسباب الحقيقية بتفشي الارهاب في العراق بعد العام 2003

     New chelating ligand derived from triazole and its complexes with metal ions Rhodium, Platinum and Gold were synthesized. Through a copper (I)-catalyzed click reaction, the ligand produced 1,3-dipolar cycloaddition between 2,6-bis((prop-2-yn-1-yloxy) methyl) pyridine and 1-azidododecane. All structures of these new compounds were rigorously characterized in the solid state using spectroscopic techniques like: ¹HNMR, ¹³CNMR, Uv-Vis, FTIR, metal and elemental analyses, magnetic susceptibility and conductivity measurements at room temperature, it was found that the ligand acts as a penta and tetradentate chelate through N₃O₂, N₂O₂, and the geometry of the new complex

The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te

Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

  The economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern tec