The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

This paper presents calculat,ion of thermal conductivity (K) of palm

leaf  experimentally  using  Lee s  disc  method   to  be  used  as   thermal

insulator. The therma l conducti vity is found to be equal to (k=0.03W/mK)

indicating  that  palm l eaf is a good thermal  insulator com pared to the other insulators. The effect of the thermal insulator   thickness  on temperature di lTt::rence,  heat   transfer    coefficient,   thermal     conductance,   thermal resistance,  thermal  insulation are in vestigated in this paper. It was  found that

      This study was conducted to evaluate the effects of Tharthar Arm on the composition and diversity of Rotifera in Tigris River. Six sampling sites were selected, two on Tharthar Arm and four along the Tigris River, one before the confluence as a control site and the others downstream of the confluence. Seventy-seven species of Rotifera were identified in Tigris, whereas, 60 in the arm. The results showed that low density of Rotifera in Tharthr Arm decreased the density in Tigris from 239812.4 upstream of the confluence to 223315.5 at immediate downstream of the confluence. It also declined the mean values of richness, evenness and Shannon diversity indices from 5.19, 0.69 and 2.14 bit/Ind., before the confluence to 3.97, 0.73 a

The interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.

   After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

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

  The research aims to find out the impact of Lee’s cognitive strategy on the achievement of fifth-grade literary students in the module of history. The research community consists of the secondary female day schools of Al-Karkh Al-Oula Directorate General of Education. The size of the research sample comprises (45) female students of the fifth grade of the literary brunch, (21) students for the experimental group and (24) students for the control group. The researchers have chosen an experimental design with partial control to suit the current research and its goal. They used a unified tool to measure the achievement of female students, which consisted of (50) items characterized by sincerity and they extracted the stability of t

The importance of government Expenditure policy in economy come from its role leading to the mitigation and adjustment of fluctuations in macroeconomic variables caused by imbalance between aggregate demand and aggregate supply,  It is associated with the efficient management of government Expenditure to reinforcement the relationship between government Expenditure and the overall economic system .

Regarding the Iraqi economy,the increasing in financial rentier after the political change in 2003 has led to finance the budgets Characterized by consumption,The government Expenditure employed to encourage government employment in services jobs, and find different channels for the distribution of

Tolerance and its impact on building society