The study aims to introduce at the difficulties in which delay the using of the internet In the educational process – learning , Study was conducted on a sample of students in the College of Education for Girls and the effects of variables : possession of computer , availability of the internet service , and the level of parents on these difficulties ,  Used for this purpose, a total sample size (400) students, distributed Departments . Results showed that the most important difficulties in which delay using of internet were : Lack of knowledge of internet availability , Lack of knowledge of the aim of using this service , and the students satisfaction that the disadvantages is more than the advantages of

اصبحت وسائل الاعلام في ظل المتغيرات الجديدة قادرة على صياغة وعي وثقافة وهوية الشعوب الى حد كبير في المجتمعات المعاصرة , وذلك نظرا لما تتمتع به من اليات مختصة في التأثير والمتمثلة عموما في التكرار المتنوع للرسالة الاعلامية وقدرة الخطاب الاعلامي في معالجة القضايا المختلفة فضلا عن تقديم المعلومات وغزارتها وشرحها المستفيض , وقد بات من الواضح جدا مدى التأثيرات الكبيرة التي من الممكن ان يحدثها تعرض الافراد للمواق

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

This study examined the problematic of the ambiguous relationship between the media and terrorism and the problems that result from press coverage of terroristic incidents. The paper sought to show the classification and confrontation of such incidents had been established from the point of view of a sample of media professionals, researchers and writers who are frequenters of Al-Mutanabi Street in Baghdad. The media outlets that carry this coverage would not give up their media mission as well as the terrorists would not be given an opportunity to take advantage of this coverage in achieving their goals and objectives. Furthermore, the terrorist organizations would have no chance to exploit these means to deliver their terroristic messa

            This research aims to know the role and impact of participation in the capabilities of human resources programs, and for the purpose of measuring it has been determined the dimensions of these two variables by relying on standards for this purpose, was chosen as the Ministry of Higher Education and Scientific Research / device supervision and scientific calendar as one of the important departments in the ministry and includes a large number of individuals at different organizational levels for the purpose of answering a questionnaire prepared for the purpose of measurement and access to the results and the achievement of the objectives of the research and which ha

Gompharena globosa L., Irisene herbistii Hook. ex Lindl. The results of this study showed that the anatomical characters of the stems epidermis and the indumentum covering different parts of the plant have an important anatomical characters such as the cell wall shape of ordinary epidermal cells also the shape and type of stomata, their presence in some taxa and abscent in others. The hairs also differentiated by their shapes and them types, either they glandular or eglandular also they are different in distribution between the different taxa or in the some taxon.

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

The purpose of this research is to analyze the relationship between the emotional intelligence and the leadership personality of the managers . the research was tested at the college of administration and economics – university of Baghdad through applying it on a sample of (67) members and units of the college. a questionnaire was used as a major tool for collecting data and information . for the purpose of researching to conclusion, the research aimed to test two main hypotheses related to the correlation coefficient and the effect correlation between the two main variable of the research, some statistical techniques such as (the mean, student deviation, percentages, correlation coefficient spearman, simple regression) were us