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While practicing of International business particularly that centered on foreign direct investment, let on one side, to achieving objectives of transnational corporations specially that represented in continuous pursue to improving its cash flows and maximization of stockholders wealth which is considered the most important objective to the transnational corporations, but in the same time its lead, on other side, to increasing the foreign exchange risk exposuring these corporations. So, the transnational corporations (TNCs) struggling to make strategies which are dealing in smart way, with this risk and its management in way that enable to avoiding risk comple

Nowadays, the mobile communication networks have become a consistent part of our everyday life by transforming huge amount of data through communicating devices, that leads to new challenges. According to the Cisco Networking Index, more than 29.3 billion networked devices will be connected to the network during the year 2023. It is obvious that the existing infrastructures in current networks will not be able to support all the generated data due to the bandwidth limits, processing and transmission overhead. To cope with these issues, future mobile communication networks must achieve high requirements to reduce the amount of transferred data, decrease latency and computation costs. One of the essential challenging tasks in this subject

The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below: 

• What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
• Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?

Therefore this research depended a hypotheti

The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm

Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

The services provided by the municipal institutions of the basic things needed by the man in his daily life and the evolution of cities basically depends on these services and therefore has paid most of the world's attention to this vital facility and give him the biggest concern for the welfare of the citizens, as is the research problem that there is no program scrutiny to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of the services provided and was based on research on the premise that the preparation of the existence of audit program to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of services provided has reac

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

يكتسب موضوع تدريب وتطوير العاملين أهمية بالغة في الظروف الاقتصادية الحالية التي تسودها مفاهيم وتوجهات جديدة كعولمة الاقتصاد ورأس المال المعرفي والفكري، وحيث صارت المعارف والمهارات والقابليات التي يمتلكها العاملون محركاً أساسياً باتجاه النجاح، وعنصراً مهماً في زيادة فاعلية منشأة الأعمال، وإدامة وجودها واستمرارها.

إن العاملين المدربين بشكل جيد على عمليات المنشأة وطبيعة المواد التي تستخدمها وإنتاجه