الموازنة العراقية قبل عام 2003 تعاني من مشكله العجز فعلي بسبب انخفاض كمية تصدير النفط وانخفاض ايرادات الدولة ولكن بعد عام 2003 وبعد تحسن الوضع المالي للبلد (زيادة ايرادات الدولة) بسبب فك الحصار عن العراق وزيادة كميات النفط المصدرة اصبحت المشكلة التي تعاني منها الموازنة العامة هي العجز المخطط من عام (2004- 2018) .وبسبب الاعتماد على الايرادات النفطية نلاحظ في حالة زيادة اسعار النفط تزداد ايرادات الدولة فيزداد الت

Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

     The research has handled an important service sector in Iraq which is the municipals sector since it is connected directly and closely with the services presented to the citizens, and because the process of accomplishing the projects needs planning and scheduling for implementing these projects according to the available financial allocating and it was no choice but finding modern methods that help succeeding the processes of planning through making use of  Geographic Information system (GIS) in providing the necessary information in scheduling the projects since it is considered  as one of the tools that conveys the occurred in collecting the huge amount of  the locative d

كتاب التغذية والنشاط الرياضي مكملات غذائية – أعشاب طبيعية- منشطات تأليف: أ.د.فاطمة عبد مالح د.عبير داخل حاتم يسعى الرياضيون بصورة دائمة ومستمرة للحصول على الغذاء الجيد الذى يساعدهم على تحسن أدائهم الرياضى، ولا شك أن كل رياضة لها متطلباتها الخاصة من حيث نوعية وكمية الغذاء. حيث يؤكد العديد من خبرات

تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

The management of the overall quality (TQM)) of the philosophies that gained the attention of a large number of leaders and managers, practitioners and academics, as one of the prevailing management philosophies and desirable in the current period, is associated with the concept of quality itself, which shows the overall features and characteristics and attributes that related to the service and meet the needs of beneficiaries phenomenon and full, as was the concept of strategic performance with a significant level of interest from organizations because it is closely linked to the success of the organization in light of the changing competitive environment. These were the study in an attempt to see how a clear vision of the unive

In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

The study tackles the market orientation and the organizational learning as independent variables each included three sub-dimensions, and the variable of business performance as affiliated variable. These three variables have interacted to form the framework around which the study revolves. Since the banking sector has become an important part of which service sector is made, as well as it represents the basic pivot for the process of building and the development of the economies of countries, the Iraqi banking sector have been taken to be the sample of this study. A nonrandom sample of nine Iraqi banks was chosen, including four state banks (Al-Rafdain, Al-RaSheed, Industrial Bank, and Agricultural), and five private banks (Bagh

The banking credit has a significant role in supporting the economic development process as it is considered a financial medium between the depositors and investors through turning the money received by the bank in from of banking deposits from a person who has a monetary surplus into another person in need of this surplus . this credit contributes also in directing the economic activities toward investing project generally and strategic investing projects in special that the country lacks which is in need of optimum exploitation to the available resources. In addition , the banking credit represents the most important source of revenues that the banks gain and contribute in increasing their profitability.

  يهدف البحث إلى بيان ماهية نظام معلومات ادارة الموارد البشرية المصرفي فضلا عن التعريف بمفهوم اعادة تصميم الوظائف في المنظمات المصرفية اضافة الى تحديد اطر علاقة الارتباط والتاثير بين المتغيرين في قطاع المصارف العراقية بغية تحديد عدد من الوسائل التي يمكن ان تعتمدها الادارات المصرفية في سبيل بناء نموذج عمل متكامل يربط بين مخرجات نظم المعلومات واعتمادها في عملية اعادة تصميم علمية وممنهجة للوظائف و تبر