Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use

The goal of modern education is to achieve healthy growth of the individual and
society Since childhood is one of the most serious developmental stages in the human
identity, which is not limited to the threat to it stage the foundations of personal sound is
placed where the dimensions of the various components and based on the foregoing targets
Current Search: "Measuring the level of psychological health kindergartens"
And it included a sample search on the kindergarten children in the province of
Baghdad and achieve the objectives of research have been prepared in scale mental health and
concluded the researcher through the search results that kindergarten children suffering from
disorders in mental health, the

Play constitutes a significant means for children to figure out the world around. Play helps children to have a healthy brain that increase their creativity via developing emotional, cognitive, physical strength. Thus, the current research aims to identify the role of play in psychological development of children. The findings of study revealed that play develops children’s cognitive, emotional abilities and enhances their self-confidence. Play forms a major approach for learning that promotes children to get rid of stress. Additionally, it supports language development of children

Abstract

The intellectual capital an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, since it is a real capital for economic unity it constitutes a strategic importance as the main source to achieve high profitability in the economic unit and highlights the importance of showing intellectual capital components of the main Represent of human capital and structural capital and relational capital, through effective and the prominent role played by intellectual capital within the economic unity in order to achieve a sustainable competitive advantage contribute to attracting investors with longer investment decision of the most important and difficult decisions ta

The Purpose of this research is analysis and discussion " The Effect of Insurace Company Capital Adequacy in it’s Profitafility: An Empirical Study compared the two insurance (national, Iraqi), for a period of one year (2005) and the year (2014), as it is framed theoretical side for two topics head adequacy money the insurance company, and the profitability of the insurance company, and I've been using the research methodology and analytical, in the analysis and measurement of the capital of the insurance company adequacy, and profitability of the company, as the capital adequacy ratio was measured by dividing the total capital available on the total capital rate risk, after measured and appreciated in two insurance research, while I u

Purpose – The research aims to introduce sustainable agricultural development and the possibility of its application in the Iraqi agricultural sector by setting a proposed plan by which to overcome obstacles and then advance the reality of the agricultural sector in Iraq and the fact that the process of achieving agricultural development in the Iraqi agricultural sector today has become more sophisticated and more distant than before. The study adopted the descriptive analytical approach based on the principles of economic theory to clarify the shortcomings in the process of harmony between the three main elements of sustainable agricultural development, which are natural, social, and manufactured.

In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

        This aim research of this  discussion impact of investment in human capital dimensions (training, education, knowledge management, skills development) and its components (knowledge, skills, abilities, value) with the Office of the Inspector General's staff - Ministry of Culture in Iraq, has depended questionnaire as a tool in the collection data and information ,subjected to a measure of validity and reliability, and distributed to a sample of (63) individuals were distributed in positions (director, director of the Division of employees) have been analyzed data search using ready-statistical software (SPSS) the used hypothesis testing and correlati

The research aims to measure the relationship and the impact of knowledge management processes to achieve the performance of insurance service, as well as analysis of the reality of the National Insurance Company to identify the level of overall performance, and to achieve this goal, it has been the selection of knowledge management processes according to the survey prepared a supplement to the study (Qubaisi, 2002), and of the four operations (knowledge generation, and storage of knowledge, and the distribution of knowledge, and application of knowledge), which represented the independent variable, and the performance has been the use of quantitative and qualitative measures, (sales growth, customer satisfaction), which represented the