The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

The Local and Global Corporations are suffering of managerial and financial corruption phenomena, which leads them to loss and bankruptcy. So, it is necessary to search for tools which help prevent phenomena like this, and one of these tools is (corporate governance) which represent controlling tool that contribute in reducing corruption. this study aims at modifying (corporate governance system)in order to make it suitable with Iraqi government Corporations. the study depend upon main hypothesis which is (the performance level of the strategic perspective of governance system is depending upon work according to the perspective dimensions itself.  From the main conclusions:-It is possible to building a strategic perspective

The research abstract included introduction and the importance of the research, also included display of the problem represented by weakness for the players when performing some of the basic skills in badminton and the shuttle not reaching to the back corners of the court which gives the player the opportunity to win through applying the pressure on the opponent and make him away from the control center(T) which definitely required level of a collection muscular strength contributed in performance perhaps this related to a number of reasons related with weakness in physical changes especially explosive and characterized by speed forces for the badminton players and be acquainted with them and knowing the extent of their effect in performanc

Electrospinning is a novel technique that can be used to produce highly porous fibers with highly tunable properties. In this research, this technique is adopted to prepare the electrospun nanofiber membrane for membrane distillation application. A custom-built electrospinning setup was made to prepare the nanofibers membrane. Polyvinylidene fluoride (PVDF) polymer was used in the electrospinning process due to its high hydrophobicity. Electrospun (PVDF) nanofibers were tested in direct contact membrane distillation (DCMD) process using 0.6 M sodium chloride as a feed solution. The resulting nanofiber membrane exhibited high performance in DCMD (i.e. relatively high water flux and high salt rejection). It has been found

In this paper we deal with the problem of ciphering and useful from group isomorphism for construct public key cipher system, Where construction 1-EL- Gamal Algorithm. 2- key- exchange Algorithm

Ultraviolet light radiation is applied to treat Plaque Psoriasis disease by targeted phototherapy. This is available through Narrowband-UVB light radiation devices peaked at wavelength 311 nm. Ten cases were chosen as a study group, 8 males aged 22-40 years old, and 2 females aged 25 and 32 years old who were exposed to ultraviolet light radiation. Their recovery or improvement was followed weekly. Different doses were used according to the severity of the lesion and as a trial for the outcome. The dose was given two times a week, starting with 200mJ/cm^2, and subsequently increased by 100 or 200 mJ/cm² reaching a maximum dose as tolerated by each individual patient. Improvement was observed after 4 – 6 weeks. The

The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

The aim of the current research is to identify the self-control of kindergarten teachers as well as to identify the significance of the differences according to a variable (years of service, academic achievement, specialization). Its final paragraphs consist of (35) paragraphs, and its psychometric properties were verified and the tool was applied to a sample of (400) teachers chosen randomly from kindergarten teachers affiliated to the General Directorates of Education in Baghdad, Rusafa, and Karkh for the academic year 2019-2020

In light of the objectives of the current research, the following results were reached

1. The current research sample is from kindergarten teachers with self-contro
2. There are diffe

The public procurement crisis in Iraq plays a fundamental role in the delay in the implementation of construction projects at different stages of project bidding (pre, during, and after). The procurement system of any country plays an important role in economic growth and revival. The paper aims to use the fuzzy logic inference model to predict the impact of the public procurement crisis (relative importance index and Likert scale) was carried out at the beginning to determine the most important parameters that affect construction projects, the fuzzy analytical hierarchy process (FAHP) to set up, and finally, the fuzzy decision maker's (FDM) verification of the parameter for comparison with reality. Sixty-five