The concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity.         Both the IMF have   adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.

In Iraq in spite of

The purpose of this study is testing the effect of orgnizational learning in orgnizational Effectivness an applied study in Al-hiqma Jordinan Medecine Company . study sosiety 88 manegers sleect 80 of them .study used SPSS to test the hypothesis.study reachs to significant conculctions

The aim of this paper is to know the persuasive methods and public relations strategies in building the reputation of the United Arab Emirates, since the UAE is progressing among the international indicators in good reputation. The researcher used the survey method, using the content analysis tool, to analyze the publications of the UAE Ministry of Foreign Affairs and International Cooperation for the period from 10/1/2021 to 12/31/2021.The researcher reached a set of results, the most important of which are: The UAE Foreign Ministry relied on public relations strategies in order to build a good reputation for the country, as it focused on the media strategy and gave little importance to the consensus-building strategy, as well as focuse

The proliferation of many editing programs based on artificial intelligence techniques has contributed to the emergence of deepfake technology. Deepfakes are committed to fabricating and falsifying facts by making a person do actions or say words that he never did or said. So that developing an algorithm for deepfakes detection is very important to discriminate real from fake media. Convolutional neural networks (CNNs) are among the most complex classifiers, but choosing the nature of the data fed to these networks is extremely important. For this reason, we capture fine texture details of input data frames using 16 Gabor filters indifferent directions and then feed them to a binary CNN classifier instead of using the red-green-blue

Analyzing sentiment and emotions in Arabic texts on social networking sites has gained wide interest from researchers. It has been an active research topic in recent years due to its importance in analyzing reviewers' opinions. The Iraqi dialect is one of the Arabic dialects used in social networking sites, characterized by its complexity and, therefore, the difficulty of analyzing sentiment. This work presents a hybrid deep learning model consisting of a Convolution Neural Network (CNN) and the Gated Recurrent Units (GRU) to analyze sentiment and emotions in Iraqi texts. Three Iraqi datasets (Iraqi Arab Emotions Data Set (IAEDS), Annotated Corpus of Mesopotamian-Iraqi Dialect (ACMID), and Iraqi Arabic Dataset (IAD)) col

This research is an attempt to achieve the following objectives: 1. identifying the nature of the non-verbal communication skills practiced by educational counselors in individual guidance. 2. Identifying the significant differences between non-verbal communication skills exercised by educational counselors from their point of view in regard to their gender (male-female). The researcher used a questionnaire as a tool prepared based on exploratory questions of educational counselors and literature. It has consisted of (26) items over four domains applied to a sample of (50) educational counselors (male and female) who have been chosen randomly from schools located in Baghdad Education Directorate Rusafa / 2. It was treated statistically u

The Machine learning methods, which are one of the most important branches of promising artificial intelligence, have great importance in all sciences such as engineering, medical, and also recently involved widely in statistical sciences and its various branches, including analysis of survival, as it can be considered a new branch used to estimate the survival and was parallel with parametric, nonparametric and semi-parametric methods that are widely used to estimate survival in statistical research. In this paper, the estimate of survival based on medical images of patients with breast cancer who receive their treatment in Iraqi hospitals was discussed. Three algorithms for feature extraction were explained: The first principal compone

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

المقدمة ومنهجية البحث

تعد المحاسبة وليدة الحاجات الاقتصادية وقد بات من الضروري لها أن تتكيف مع التغيرات الحاصلة في بيئة الإعمال من ارتفاع حدة المنافسة، الثورة التكنولوجية للمعلومات والاتصالات، توسع الأسواق المالية، انتشار الشركات المتعددة الجنسيات، العولمة، التوجه نحو حماية البيئة من التلوث وتحمل المسؤولية الاجتماعية والتغيرات في طبيعة المهن لسوق العمل، إذ نجد أن للمحاسبين دورا هاما نحو

Metalloendo peptidase is a neutral endopeptidase that cleaves peptides at the amino side of hydrophobic residues and inactivates several peptide hormones, including atrial natriuretic factor, giucagon, enkephalin, substance p, neurotensin, oxytocin, and bradykinin. It is also a major enzyme for the degradation of beta-amyloid. This study aimed to measure enzyme activity and compare it with other biochemical changes in sera patients with diabetic nephropathy. The study included 35 pathological samples of people with diabetic nephropathy, 24 samples from males and 11 samples from females, as well as the same number of healthy people as a comparison group of 15 males, 20 females, with the ages of both groups of patients with diabetic nephropat