The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

Current research strives to achieve the following aims:

1. Develop a scale for dominant values of Tikrit university students.
2. Measuring the dominant of Tikrit university students.
3. Identifying the significant differences among dominant values of Tikrit university students according to(sex, specialty, time).
4. Measuring the dominant values of each one of the six fields of the scale.
5. Identifying the differences in dominant values of each field according to the sex variables.

The current research has limi

The construction process of reception containing rebuild educated new gloss within the context of real-time knowledge with previous experience and learning environment, accounting for all of the real experiences and information beside Education backbones structural climate (olive 0.2002: p. 212 .) Based on two basic principles - : I: - The natural science that we do know from our experiences, we can not say for sure Bhakaigah realism and clearly, but built by creative minds of certain interpretations be applicable in light of our expectations. Other: - The knowledge built effectively active learner who adapts new knowledge with the conceptual framework has, since everyone has a conceptual framework can break at any time and replaced by a ne

Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

he current research aims to analyze the relationship and the level of influence of labor relations in reducing the cases of job withdrawal in private colleges in Baghdad. (265) individuals from department heads, university professors, and teaching staff in (7) private colleges located in the capital, Baghdad, and based on the Stephen Thompson equation for small samples, the sample size was determined by (157) teachers, and the questionnaire was adopted as a main tool for collecting data and information After ensuring the validity and reliability of its contents, and to test the relationship of influence, correlation and interaction between the research variables, two main hypotheses were formulated from which (5) sub-hypotheses eman

The paper presents the results of precise of the calculations of the diffusion of slow electrons in ionospheric gases, such as, (Argon – Hydrogen mixture, pure Nitrogen and Argon – Helium – Nitrogen) in the presence of a uniform electric field and temperature 300 Kelvin. Such calculations lead to the value Townsend's energy coefficient (KT) as a function of E/P (electric field strength/gas pressure), electric field (E), electric drift velocity (Vd), momentum transfer collision frequency ( ), energy exchange collision frequency ( ) and characteristic energy (D/?). The following physical quantities are deduced as function s E/P: mean free path of the electrons at unit pressure, mean energy lost by an electron per collision, mean velocit

Improving the quality of health services in the health sector is an important and necessary matter that must be taken care of and improved, and this study seeks to demonstrate the role of quality costs in improving the quality of health services and achieving a high level of quality to satisfy the beneficiaries and to provide health services of good quality, and the research concluded that the main point of service provision Good health is the costs of prevention and evaluation (costs of quality conformity) and attention to it, and that technical competition contributes greatly to the development of the level of quality, as well as the use of health and medical staff with competent expertise, and that the costs of internal failure and th

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45