The cuneiform texts considered one of the most important resources which play an important role help us to know how was the economic , politic and religious manner and every thing have relation of the history of Mesopotamia which contain many of information that enrich our knowldgement every side of Mesopotamia civilization since using writing as away to register the science and human knowldgement . The city of Sippar (Abu –Habba ) was one of most important city of ancient Mesopotamia which mentioned as one of first five Mesopotamian cities found before floating and it exposed through excavating rich one of them tablet which some of it dated to old Babylon period . The king Ammi-Saduqa has a big share of tablet we study number of thi

Public service motivation in public service organisations is one of the main problems that many developing countries have begun to experience, including Iraq. The public agenda is increasingly complex with reduced financial resources. In addition, these organisations have increased responsibilities with respect to the achievement of public goals and objectives as they are responsible for providing key services to members of the community (education, health and social work). This research is based on the degree of public service motivation among those working in health education and social work in public organisations, and aims to show the extent of the difference in the public service motivation of these employees according to di

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

Yersinia enterocolitica has ranked a third among the pathogens that most frequently cause gastrointestinal disorders transmitted to humans through food materials, especially contaminated meats. The meat infected with Yersinia enterocolitica had no change in apparent texture or smell. The aim of this research is to survey the frequency of Y. enterocolitica in ovine meat, compare their ratio of infection between the season, To carry out this study (125) samples of local ovine meat were collected by random sampling from the middle region of Iraq. The samples were divided into two groups steak and mince, then many microbiological tests (culture, & staining, biochemical Tests Api 20E, Vitik 2 and species-specific PCR amplicon for 16S RNA gene) w

Abstract The aim of this study is preparing an intellectual map according to the feedback (verbally and writhingly ) in order to learn some skills of floor exercises in the women's artistic gymnastics , In addition to that the aim of this study defines on the impacts of intellectual map according to the feedback approach, and to identify the best group between the three groups study in the learning of skills approach in this study, the researchers used the experimental method, the subject of the study included on students second class in physical education and sport sciences , Baghdad University (2014-2015) , and divided into three groups for teaching skills which was under studied .The species used the specific manner by lot for selection