التهاب الاوتار في الكتف من الإصابات الشائعة للاعبي الكراسي المتحركة والتي تحدث نتيجة للعادات والحركات الخاطئة والغير صحيحة  وتحدث ايضاً بشكل متكرر في الرياضات الي تتطلب تحريك الذراع فوق الرأس مما يؤدي الى اضعاف الوتر أذ ان  مفصل الكتف يعمل في كل الاتجاهات عندما تعاني  الأوتار المحيطة بمفصل الكتف من الضعف وكثرة تكرار الحركة  والضغط المسلط على العضلة  اذ يطلق عليه التهاب اوتار الكتف والتي تحتاج الى فترة

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

Background:  Adolescent pregnancy is associated with major health consequences for adolescent pregnant women including medications and oral health problems such as dental caries and periodontal disease. Pregnancy is a unique state of physical, hormonal, and metabolic changes that can result in an oral cavity imbalance. Changes in salivary components and a decrease in salivary flow rate caused by an increase in progesterone may compromise saliva's protective effects, resulting in dental caries.

Objectives: To evaluate dental caries experience in adolescent pregnancy.

Method: A sample including 80 pregnant ladies were recruited in this study and categorized into a study grou

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati

المستخلص:

 إن من أهم عوامل نجاح أي مؤسسة (سواء كانت مؤسسة تعليمية أم غيرها من المؤسسات) هو التخطيط الاستراتيجي السليم المبني على أساس علمي ونظام واقعي متكامل بعيداً عن التخمين والحدس.

تتمثل مشكلة البحث بوجود تفاوت بين أعداد الطلبة المقبولين فعلاً والطلبة المخطط قبولهم في الدراسات الأولية بكلية الإدارة والاقتصاد بجامعة بغداد في كل عام دراسي حيث غالباً كانت أعداد الطلبة المقبولين فعل

The current research dealt with "the role of green management of human resources in strengthening the environmental management system" where the topics of the organization's environmental management system and green management of human resources receive increased attention at the global level، because they are among the important and relatively recent issues، and for those who have a significant impact on the future of organizations، and this study aims To reveal the extent of the researched organization's application of the dimensions of green management of human resources، and whether it was sufficient in strengthening the organization's environmental management system، and for this purpose two main assumptions were formul

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem