The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

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The research aims to clarify the role of electronic marketing and what it can achieve in promoting the products of the national industry in Iraq. Marketing channel depends on modern communication and information technology that industrial and metal companies can use in promoting and selling their products along with traditional marketing outlets. To achieve the objectives of the research, a questionnaire was used, which consists of three axes, the first includes the personal data of the sample (gender, age, educational attainment, place of residence, marital status, income level), while the second axis includes various questions about the products of the national industry. Third axis includes que

To track scientific developments and achievements, for example, that (achieved) after the Second World War until this moment, make each of us in absolute amazement. He invented the computer, discovered the genetic factor (DNA), and discovered the drawing of the human genetic map, going up to the moon, penetrating outer space by satellites, getting close to distant planets, producing jet planes, microprocessors, and lasers, in addition to enabling a person to create a layer of The material is extremely thin and extremely imaginative. It has also become possible for a person to "dig lines that do not exceed 20 billion meters of thickness." The human being was also able to collect things an atom and build an efficient and high-precision con

Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti

The research aims to identify the impact of the visual teaching strategy by using infographics mathematics achievement for intermediate grade students. The experimental research method was adopted, as the experimental design of two independent and equal groups with a post test was used, whereas the experiment was applied on a sample consisting of (52) male students from first- intermediate grade students in (Al-Haq Al-Mubin intermediate school for Boys) of the General Directorate in Anbar Governorate - Department Education in Fallujah for the academic year (2021-2022), and the research sample was distributed equally on the two research groups, and Division (B) was chosen randomly to be the experimental group, while Division (A) was the cont

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      The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose  which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.

In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distrib

The enemies of religion are still following the approach of undermining the Islamic faith in various ways through the diversity of methods of smear campaigns by raising suspicions to obliterate the Islamic identity and threaten security and stability of social life under the Islamic religion in Islamic societies, as we find that they have employed the doctrine of atheistic thought in order to distance people from the path of truth, distort the features of religion, destabilize psychological security and family stability, and thus destroy societal security by questioning the tolerant faith at times, and by raising suspicions at other times.

Hence, this research came to review the legal duty that requires Islamic scholars to protec

The research represents an applied study to the urban scene of Baghdad city center within the area of (Al Bab Al Sharqi – Al Tahrir Square) through studying and identifying the levels of the reciprocal correlation of advertising signs impact on urban scene , then finding out the indicators and potential values which have made advertising signs as positive value by achieving the mechanisms of visual quality or a negative value by achieving mechanisms of visual pollution. And then examining the resulted visual perception defect reforming mechanism from it and identify the basic elements represented of the laws and legislation known worldwide. When presenting the problem, The research depends on: (Lack of clear perception

Supervised By : Prof. dr. Shaker Jaseem Mohammed This research aims to identify the (effectiveness of Bayer's strategy in the development of deductive thinking among students in the fifth grade literary material European history) and to achieve the goal set researcher null hypothesis of the following: • There is no statistically significant difference between the average scores of the experimental group which studied the use of Bayer's strategy and the control group, which studied the use of the usual way in the development of deductive reasoning. The study sample consisted of (84 students) of the students in the fifth grade literary breeding Baghdad / Karkh second Directorate for the academic year 2015-2016 were distributed Aanhaldras