This research aims to know the reality of succession planning in the researched organization and how it occupies the important jobs in the organization and its readiness for sudden and urgent events that lead to the vacancy of these jobs, and the importance of this research is that it is one of the rare Arab and Iraqi studies and research in this field, as it is one of the first researches It deals with the reality of succession planning in light of the retirement law No. (26) of 2019, and the research problem was the absence of consecutive planning programs and the weak preparation of suitable candidates to face sudden and urgent conditions as replacements for current leaders who occupy the leading and key positions in the depar

خضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا

Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p

The research aims at measuring the impact of visual media on the development of the tourism services sector, which is a field study for the public. It aims at determining the impact of visual media on tourism sector development, clarifying the concept of visual media and its functions and studying the role of media in the development of tourism culture among the public. For a sample of the employees of the University of Baghdad, consisting of (120) male and female. A questionnaire was prepared for this purpose consisting of (21) questions distributed to the sample. The data were analyzed and the hypotheses were tested using the statistical program spss to unload the results and calculate the frequencies, percentages and correlati

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This research paper presents a standard economic study. This study aims to build an economic standard form of the investment effect in Human Capital on Economic Growth in Algeria. The study showed that there is an inverse relationship between the investment and human capital. This is expressed by expending on education and economic growth. This contradicts with the economic theory. Such matter could be explained by that expending on education does not contribute in the economic growth. This refers to that the education sector result does not employee or save jobs. Thus, it does not contribute in growth; in addition, the Algerian economy depends on petrol in the first class. This means the ab

The main source of water supply in Iraq is the surface water, especially Tigris and Euphrates Rivers and their tributaries. In the recent years there was a great drop in the water levels of Tigris River within Baghdad City which had affected the operation of twelve water supply projects located on the banks of Tigris River in Baghdad City, due to significant climate changes, and the expansion of hydraulic construction (dams) and implementation of new irrigation projects in Turkey, these factors have greatly reduced the water flowrates of river by about 46%. In the present study the flow characteristics of Tigris River within Baghdad City was studied, the reach involved was about 49km in which it represents the urban zone

This study investigates the phonological adaptation of diphthongs within English loanwords in Iraqi Arabic (IA). In contrast to earlier small-scale descriptive studies, this study used quantitative content analysis to analyse 346 established loanwords collected through document review and direct observation to determine the diphthong adaptation patterns involved in the nativisation of English loanwords by native speakers of IA. Content analysis results revealed that most GB diphthong adaptations in English loanwords in IA occur in systematic patterns and thus may be ascribed to particular aspects in both L1 and L2 phonological systems. More specifically, the results indicate that the IA output forms tend to maintain the features of the GB i

Solar collectors, in general, are utilized to convert the solar energy into heat energy, where it is employed to generate electricity. The non-concentrating solar collector with a circular shape was adopted in the present study. Ambient air is heated under a translucent roof where buoyant air is drawn from outside periphery towards the collector center (tower base). The present study is aimed to predict and visualize the thermal-hydrodynamic behavior for airflow under inclined roof of the solar air collector, SAC. Three-dimensional of the SAC model using the re-normalization group, RNG, k−ε turbulence viscus model is simulated. The simulation was carried out by using ANSYS-FLUENT 14.5. The simulation