Many economists believe that the development and promotion of small and medium-sized enterprises is one of the most important sources of economic and social development in countries in general and in developing countries in particular. This is considered to be an essential starting point for increasing production capacity and contributing to tackling poverty and unemployment. In view of the importance of these projects, most developing countries have concentrated their efforts on them. They have encouraged the establishment of small and medium industries, especially after they have proved their ability and efficiency in dealing with the major problems facing different economies.

The banking system plays an important role by finan

Abstract:

                  This research seeks to test the influence of intellectual capital as an explanatory variable and its components (human capital, structural capital, relational capital) and sustainable competitive performance as a responsive variable and its components (reducing service delivery cycle time, rapid response to market demand, increasing customer satisfaction, providing better Quality of service, increasing market share)” through a field study, and here the research problem was diagnosed in an attempt to answer the following question: Is there awareness among the senior management within the private colle

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

          The subject of marketing culture and mental image is one of the important topics in the field of management. There is no study that combines these two variables. The research is important because of the increasing importance of the subject. The future direction of the company in question will support the company's economic and marketing responsibilities. And reflect the company's mental image, as a culture that contributes to changing the reality of the organization investigated by polling the views of a sample of managers in the General Company for Vegetable Oil Industry, which (30) out of the (65) individual, and There are two hypotheses of research: There is a significant

The article is final after making all the modifications. 2,259 / 5,000 يهدف البحث إلى قياس وتحليل الفجوة بين الواقع الفعلي لبنود التخطيط والدعم وفق المواصفة (IATF16949:2016) في مصنع البطاريات أحد مصانع الشركة العامة لصناعة وتجهيز السيارات، وكذلك التعرف على نقاط القوة والضعف لبنود التخطيط والدعم وفق المواصفة محل البحث. ينطلق البحث من حاجة الشركة العامة لصناعة وتجهيز السيارات إلى إتباع المعايير العالمية في صناعة السيارات والمنتجات المرتبطة بها،

This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte

Objective: The study aimed to identify the adolescents' fast foods and snacks, and find out the relationship between fast
food, snacks and adolescents' demographic data (gender and Body Mass Index). Methodology: A descriptive study
was conducted on impact of fast foods and snacks upon adolescents' Body Mass Index in secondary schools at Baghdad
city, starting from 20
th of April 2013 to the end of October 2014. Non- probability (purposive) sample of 1254
adolescents were chosen from secondary schools of both sides of Al-Karkh and Al-Russafa sectors. Data was collected
through a specially constructed questionnaire format include (12) items multiple choice questions. The validity of the
questionnaire was determined thr

Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders

أن التقدم والتطور العلمي اللذين حدثا خلال القرن العشرين كان لهما اثر كبير في المسيرة العلمية ، حيث أن من المفترض على أفراد مجتمع المتعلمين أن يتزودوا بمهارات التفكير العلمي لكي تمكنهم من العيش في العصر الحالي وليشاركوا فيه بذكاء وفاعلية حتى يحققوا لذاتهم ملائمة أفضل مع التغييرات والتطورات المختلفة التي حدثت في العالم لذا فان طرائق التدريس أصبحت حاجة ملحة لا تقل أهميتها عن المدرس والمادة الدراسية حيث أ

يهدف البحث الحالي الر التعرف على اثر استرلتيجية المصفوفة الابتكارية في تحصيل مادة الكيمياء عند طلاب الصف الخامس العلمي ولتحقيق هدف البحث تم تطبيق هذه الاستراتيجية