،يريغت وأ ةلكشم وأ ةثداح ةجيتن ،ةعمالجا وأ درفلا هذختي فقوم هرهوج في ماعلا يأرلا دعي ةيوبرت تماكارتو ،ةيرثك تانوكم لىع هسسأ في موقي وهف اذل ،ةشاعلما ةايلحا تاقايس في لصيح فيو ،عمتمج يلأ يعماتجلاا لعفلا ةيصوصخ تاقايس بسحب يرسي ايرطف نوكي ام اهنم ،ةيفاقثو يعولا ةلاح تيبثت ديرت تاهج نم ةلعتفمو ةعنطصم تايطعمب اهيريست وأ اهذحش متي ىرخأ نايحأ ليكشت ةيلمع تنترقا ذل ،ةثدالحا كلت مهف ةأطو ليلقت وأ يريغت وأ فرح وأ ينعم مهف لىع ،يعمتجلما ةعيبط بسحب ،اهرفاوت ةروضرو اتهوقو اتهدش في فلتتخ ،ةعونتم تاودأو تاددحمب ماعلا يأرلا اهنكتم ،ةرهاظو ةنماك تاودلأ يرثأتلا تاهج كلاتما رادقمو هتوقو ثدلحا ةعيبط نع لاضف ،عمتجلما . هفرح وأ ماعلا يأرلا ليكشت ةداعأ نم ةناماو قدصب اهرودب موقت نا ةفلتخلما ملاعلاا لئاسو لىع ضرفت ملاعلاا تايقلاخا نا رابخا نم همدقت ام للاخ نم ملاعلاا لئاسو تحبصا ةقحلاتلما ثادحلال ةجيتن نكل ، ةيعوضومو نع لاضف اهفلاتخاو ءارلاا ددعت ببسب للضم ماع يأر ليكشت لىا يرهمالجا ةدايق لواتح تامولعمو ةيلمع لىع موقت ،قارعلا اهنم صخلأابو انتاعمتمج في ماعلا يأرلا عنص ةيلمع نا ماك ،حلاصلما براضت ،يربكلا فياقثلا حاتفنلإا عم تمهسا دق ثادحلأا ةبوعص كلذك تلاخدلما في ةوقلا ةديدش شيوشت تتاب ذا ،شيوشتلا كلذ لكل سيسأتلا في ،ةفلتخلما ملاعلإا لئاسو اهتنبت يتلا ةيعاصرلا ةلالحاو قيقحتل ةدع تلاماتساو بيلاسلأ اهفيظوت برع يملاعلإا ليلضتلا ةيلمع سراتم ملاعلاا لئاسو ماعلا يأرلا لىع رثؤت وا عدتخ نا ةنيعم ةلاسر لاصيا برع نكمي ذا مدقلما يملاعلإا طاشنلا نم فدلها ةلكشم نإف هيلع و ،ةفلتخلما ةيملاعلإا داولما برع دمع نع ةللضم وا ةزاحنم تامولعم شرنب كلذو :يه تلاؤاست في تروحتم دق ثحبلا ؟ةفلتخلما ملاعلاا لئاسو في روهملجا هل ضرعتي يذلا ىوتحلما في يملاعلإا ليلضتلا تاشرؤم ام ؟ماعلا يأرلا ليكشت في يرثأتلل يملاعلإا ليلضتلا في ةمدختسلما بيلاسلأا ام لئاسو اهسراتم يتلا ليلضتلا بيلاسأ نع فشكلاب ثحبلل سياسلاا فدلها لثتم ينح في ثحبلا نم فدلها قيقتح لىا لوصوللو ،ماعلا يأرلا في يرثأتلل ةمدقلما تامولعلما برع ملاعلاا بيلاسأ ةفرعم لىا لوصولل نايبتسلاا ةادأب ةناعتسلاا برع يحسلما جهنلما لىع ناتثحابلا تدمتعا دادغب ةنيدم روهمجب لثمتي ثحبلا عمتمج امأ ،ماعلا يأرلا في اهيرثأتو يملاعلإا ليلضتلا ةسرامم
The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread
The wastewater arising from pulp and paper mills is highly polluted and has to be treated before discharged into rivers. Coagulation-flocculation process using natural polymers has grown rapidly in wastewater treatment. In this work, the performance of alum and Polyaluminum Chloride (PACl) when used alone and when coupled with Fenugreek mucilage on the treatment of pulp and paper mill wastewater were studied. The experiments were carried out in jar tests with alum, PACl and Fenugreek mucilage dosages range of 50-2000 mg/L, rapid mixing at 200 rpm for 2 min, followed by slow mixing at 40 rpm for 15 min and settling time of 30 min. The effectiveness of Fenugreek mucilage was measured by the reduction of turbidity and Chemical Oxygen Demand
... Show MoreThis study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana
... Show MoreThis study deals with the conceptual rooting of the practical relationship between the practice of international public relations and popular diplomacy, as the latter sought - as a legitimate extension of traditional diplomacy - to involve foreign residents in international public relations capable of drawing a positive image of the state among people of other countries, by employing modern communication technology. Especially social media, which led to a shift from old diplomacy to digital public diplomacy. The research paper seeks to analyze the communicative content of the Facebook page (Israel in the Iraqi dialect), which a page is belonging to the "Israeli" Ministry of Foreign Affairs that aims, according to its messages, to encoura
... Show MoreThis research was designed to study effect of performance appraisal dimensions on organizational confidence.
Asset completion questionnaire was used to collect data of this research from a random simple represent forty employees who works in Iraqi Oil ministry. The main result of this research was positive relations and the effect between performance appraisal and organizational confidence. The research contains some conclusions, the main of it is unimplemented the performance appraisal results in the policies of employees in the ministry and it work in classic methods incentives and training.
The important recommendations must doing to achieve integrating between the result of pe
... Show MoreThe main focus of research is on how to achieve the internal and external dimensions of corporate social responsibility through human resources management strategies, which is a major of research aimed. The main problem of this research was confirmed, which confirms that there is an unclear role for social responsibility, lack of human resources management strategies, and ambiguity of roles in the municipality under study. The diagnose of the problem and determining the gap between the internal and external dimensions of social responsibility and human resources management was identified, which attacked the researcher's attention to navigate in this subject, look for the reasons for the gaps and try to reduce them. The case study
... Show MoreAbstract :
The aim of the study is to diagnose the level and nature of the relationship between cognitive interactions, cognitive ignorance and the achievement of strategic excellence). The aim of this is to explore theoretical philosophy and intellectual implications of these variables, and, then test the correlation and impact relationships and their feasibility in the application environment, which was formed from the seven directorates in the Ministry of Education. The sample of the study was determined by the directors, their assistants, and the department directors. The sample number is (130). The importance of the study is to come out with a philosophical basis for the nature of the variables, based on an app
... Show MoreManuscript (Tuhfat Al-Ashaba and the Nuzha Al-Kulbab) by Ahmed bin Ibrahim Al-Hanafi Al-Suruji (d.710 AH / 1310 AD), one of the important manuscripts as an encyclopedia characterized by the diversity of its topics
Abstract
The aim of the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence of internal auditors in support the performance of internal audit process ? How are employ these dimensions i
... Show MoreThe research problem lies in the ambiguity of the usage of propaganda contents by two main media outlets (the Russian RT and American Alhurra) in their news coverage of the Syrian crisis through their websites and the methods used by them to convince users taking into account the mutual propaganda conflict between the United States and Russia in the war against Syria. The objectives of the research can be represented by the following: investigating the contents of American and Russian electronic propaganda towards Syrian crisis.
• Identifying the contents that received most of the coverage in the Syrian crisis by the two news outlets.
• Identifying the terms and phrases that have been most used by the websites of RT and Alhurr