This research aims to analyse the problem of organizations in general and universities in particular, in dealing with �quality subjects� in a world where these organizations face the risks of becoming side lined and possibly vanished without looking for solutions that allow them to move in an open arena where change becomes the key to those solutions. Change here must be strategic and planning must adopts a way for organizations to develop mechanisms to manage change itself. Management leaders play a central role in achieving the principle required to chart new trends for universities in dealing with quality as a strategy that allows excellence and competition in light of the success of the processes of change. Change through reengineer

Abstract:

             The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of

Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

Back ground: This in vitro study was carried out to investigate the effect of post space regions (coronal, middle and apical), Time and the mode of polymerization (dual, self-cured) of the cements used on the bond strength between translucent fiber post and root dentin by using push-out test. Materials and Methods: Forty eight extracted mandibular first premolars (single root) were instrumented with ProTaper Universal system files (for hand use) and obturated with gutta percha for ProTaper and AH26® root canal sealer following the manufacturer instructions, after 24 hours post space was prepared using FRC postec® plus drills no.3 creating 8 mm depth post space. The prepared samples were randomly divided into two main groups (24 samples ea

 Abstract 

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stoc

     A Spectroscopic study has been focused in this article to study one of the main types of active galaxies which are quasars, and to be more precise this research focuses on studying the correlation between the main engine of Quasi-Stellar Objects (QSO), the central black hole mass (SMBH) and other physical properties (e.g. the star formation rate (SFR)). Twelve objects have been randomly selected for “The Half Million Quasars (HMQ) Catalogue” published in 2015 and the data collected from Salon Digital Sky survey (SDSS) Dr. 16. The redshift range of these galaxies were between (0.05 – 0.17). The results show a clear linear proportionality between the SMBH and the SFR, as well as direct proportional between the luminosit

     In the present investigation two different types of fiber reinforced polymer composites were prepared by hand lay-up method using three different parameters (curing temperature, pressing load and fiber volume fraction). These composites were prepared from the polyester resin as the matrix material reinforced with glass fibers as first group of samples and mat Kevlar fibers as the second group, both with different volume fractions (4%, 8%, and 12%) of fibers. They were then tested by tensile strength and impact strength. The main objective in this study is to use Taguchi method for predicting the better parameters that give the better tensile and impact strength to the composites, and then preparing composites at