Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

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

يعد العقد من اهم مصادر الالتزام كونه الوسيلة الفاعلة التي يمكن من خلالها المتعاقد التحقق من مصالحه واهدافه مادامت لا تتعارض مع النظام العام ، ومتى مانشأ صحيحاً وفقاً للاركان والشروط التي يتطلبها القانون اصبح ملزماً لكلا طرفيه ، بحيث يخضعان بموجبه لقوة العقد ، وقد لا ينعقد وفقاً للسياق السابق بسبب عدم استكماله لشروط صحته فينعدم اثره بين المتعاقدين او الغير ، وتلك هي فكرة البحث .

Anticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy

 اثر التوظيف الاستراتيجي في تحقيق اهداف الدولة

Abstract The aim of this research is to show the grade of implementation of ISO 26000 (Social Responsibility Standard), specifically which related in clause sex (consumer issues), this study was achieved in Market Research and Consumer Protection Center (MRCPC) / University of Baghdad. The seven consumer issues of ISO 26000 was analyzed to show the extent of its implementation in MRCPC depending of using a check list as a principle instrument to collect research data and information. Results analysis was achieved by percentages and mean average. The research was leaded some of results and the most importance one was that the grade of implementation of the center in related to consumer issues given in the standard was medium

لقد كان للثورة الرقمية التي ظهرت في القرن العشرين أثر في إحداث تأثيرات جذرية تضمنت نواحي الحياة المختلفة، خصوصًا في المجال الإقتصادي، والتي تمثلت بثلاث صور ( الذكاء الإصطناعيArtificial Intelligence( AI) وإنترنت الأشياء Internet of Things والبيانات الضخمة Big Data ، وفيما يتعلق بالذكاء الإصطناعي، فقد تم إكتشافهُ في منتصف خمسينات القرن الماضي الذي تعد الولادة الحقيقية لهُ في المؤتمر الذي نُظم في الولايات المتحدة الأمريكية على يد

The study aims at measuring the dimensions of binding and non-binding social responsibility and its relation to the organizational performance in telecommunication companies in the Republic of Yemen using analytical descriptive approach and questionnaire as a main tool for data collection and comprehensive inventory method.

It has been found  that there is a positive effect and significant moral relation between social responsibility with its binding and non-binding dimensions  and the organizational performance of telecommunication companies in the Republic of Yemen at a level of significance below (0.05). It has also been found that the correlation between the non-binding social responsibilit