وضع (woodruff and siddoway, 1965) معادلة لتقدير مفقودات التربة بواسطة التعرية الريحية تدعى (معادلة التعرية الريحية (WEQ، إذ يعطي حل هذه المعادلة الكمية القصوى للتعرية الريحية تحت ظروف حقلية معينة، وتعتبر دليل في تحديد الأساليب الضرورية لمعالجة التعرية الريحية في تلك الظروف (الطيف وآخرون، 1991). تهدف هذه الدراسة إلى معرفة مدى تأثير التغيرات المناخية في منطقة السماوة جنوب العراق وبغداد وسط العراق طوال فترة 34 سنة في قيم مفقودات

     The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning, and the absence

The current research dealt with "the role of green management of human resources in strengthening the environmental management system" where the topics of the organization's environmental management system and green management of human resources receive increased attention at the global level، because they are among the important and relatively recent issues، and for those who have a significant impact on the future of organizations، and this study aims To reveal the extent of the researched organization's application of the dimensions of green management of human resources، and whether it was sufficient in strengthening the organization's environmental management system، and for this purpose two main assumptions were formul

Teachers should have acceptable ratios of multiple intelligences. Knowing their most dominate intelligence, teachers will be capable of understanding and considering the multiple intelligences of their students. Accordingly, they will be able to use Gardner’s theory as an effective approach of teaching for all kinds of learners and not limited to a specific type of students especially those who have high ratios of verbal-linguistic and logic-mathematical intelligences

Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through

the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf

The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

Grey system theory is a multidisciplinary scientific approach, which deals with systems that have partially unknown information (small sample and uncertain information). Grey modeling as an important component of such theory gives successful results with limited amount of data. Grey Models are divided into two types; univariate and multivariate grey models. The univariate grey model with one order derivative equation GM (1,1) is the base stone of the theory, it is considered the time series prediction model but it doesn’t take the relative factors in account. The traditional multivariate grey models GM(1,M) takes those factor in account but it has a complex structure and some defects in " modeling mechanism", "parameter estimation "and "m

Infographics have the capability to organize and display information in a way that is easy for viewers to retrieve and make observations. While infographics have been successful in various fields, their potential benefits in composition writing have not been explored. The primary objective of this study is to investigate the perspectives of Iraqi EFL students who used infographics as an educational technology tool in composition writing, and to identify how gender influences students’ performance when using infographics in EFL writing classes. The significance of this study lies in its integration of infographics as an educational technology tool for teaching writing, aligning with the current trend of technology integration in ed