The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

This research seeks to study the role of military bases in activating defense diplomacy, with a focus on studying the case of France in the African continent, which relied on its military bases as a tool to implement its foreign policy. The research explains the concept of defense diplomacy and its relationship to military bases as an effective tool to strengthening bilateral relations between the state's parties. The research focuses on studying the effectiveness of military bases as a tool for activating French defense diplomacy, and studying the goals that French foreign policy seeks to achieve through its intervention or presence in the African continent. In addition to the geopolitical reasons that prompted France to move to

شغلت  قضية اعداد المعلم  اهتمامات العديد من المسؤولين في قطاع التربيه والتعليم وكذلك اولياء امور الطلبه واساتذه الجامعه , ولازالت الهم الاكبر , وذلك لاختلاف سياسه اعداد المعلم من دولة واخرى وحسب الفلسفه التربويه  والمتغيرات والتطورات السريعه التي يشهدها العالم

            وفي ضوء ماتقدم , ان المعلم هو احد عناصر العمليه التربويه في اي بلد . بعد الطالب والمنه

     شهد العصر الذهبي للإسلام تحول أساسي في مجال الزراعة عرف باسم "الثورة الزراعية الإسلامية" أو" الثورة الخضراء"  أو "الثورة الزراعية العربية" ، وقد أتاح الوضع الاقتصادي العالمي الذي أسسه التجار المسلمون في جميع أنحاء العالم القديم ، نشر العديد من النباتات والتقنيات الزراعية بين أجزاء مختلفة من العالم ا

The research discusses the problem of salaries in the public sector in terms of the process of analyzing its structure and the possibility of benefiting from the information provided by the analysis process for the strategic planning process, and the General Authority for Groundwater has been adopted and one of the formations of the Ministry of Water Resources, which is centrally funded, to represent the salary structure of its employees (1117) employees be a field of research, as the salary structure in it was analyzed for the period between (2014-2019) using the quantitative approach to analysis and by relying on a number of statistical tools in the analysis process, including mathematical circles, upper limits, lower limits, p

The study aimed to reveal the degree of inclusion of media concepts in the books of social and national studies in general education in light of the criteria of media education and the nature of the Saudi society. Additionally, to identify the estimations of the participants in the study of the importance of including media concepts in these books, and to build a matrix of the range and sequence of media concepts in the books of social and national studies in the grades of Saudi general education. The study followed the descriptive approach in both descriptive analysis of the textbooks and descriptive survey of the study participants who were (203) students in the schools of boys and girls in general education in Makkah. The study used t

The study aimed to reveal the level to which the international issues are integrated into the books of Saudi public education social studies and citizenship in the light of the principles of international education, and to know the level of continuity and integration of these issues in the books, to build a range and sequence matrix of international issues through it. The study followed the descriptive and analytical method that used the content analysis card as a tool for study when the tool achieved the necessary validity and reliability characteristics. The data of this study has been processed using the SPSS statistical program according to a set of appropriate methods of descriptive and inferential statistics.

 The resu

Since the end of World War II, the United States of America began to look at the Gulf States and Iraq due to the possession of huge quantities of oil, after taking the American oil depletion in order to tighten control over the oil of these countries, has pursued various means, political and military, in the framework of its strategy So that it could achieve this control, which focused on control of production and prices, for the conviction that those who control oil impose control over the political decision of the countries of the world.

The income tax that is imposed on the salaries & wages of employees  in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.                                                        &nbsp

     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects