Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance  providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, es

Multimedia is one of the most important elements of modern educational media and must be used in educational websites in order to disseminate knowledge on a large scale and should be used to provide scientific information to all, as the current research tried to explore the possibilities of employing them in the design of educational websites and highlight their role in promoting the scientific aspects of the user. This study included four axes, the first of which was devoted to the introduction which includes the problem of research, its importance, objectives and its objective, temporal and spatial limitations, which were limited to the study of the main pages of Arabic educational websites published in 2019. The second axis contained th

  The space constitutes a cornerstone of the creativity process since the emergence of arts and literature. Gaston Bachelard has a significant role in highlighting the importance of the place in his book entitled (Poetics of Space). Since then, the space, especially in the TV drama, is no longer a mere background indicating the location or the date of the event. Space inside these series has become an inseparable part of the artistic or dramatic fabric, that the visual scene started to formulate alongside the movement of the individuals in their language or accents that are specified inside the space as an incubator for the décor, clothes, makeup, accessories and lights in addition to the sound and musical effects. The lens angles

The research is summarized in the construction of a mathematical model using the most common methods in the science of Operations Research, which are the models of transportation and linear programming to find the best solution to the problem of the high cost of hajj in Iraq, and this is done by reaching the optimum number of pilgrims traveling through both land ports and the number Ideal for passengers traveling through airports by Iraqi Airways, instead of relying on the personal experience of the decision-maker in Hajj and Umrah Authority by identifying the best port for pilgrim's travel, which can tolerate right or wrong, has been based on scientific methods of Operations Research, the researcher built two mathematical models

Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

The research aimed to know the effect of the Parashot strategy in developing the reading comprehension skills of first-grade intermediate students in reading. The researchers put the following two null hypotheses: There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the subject Reading with the Parashot strategy in the pre and post-tests in developing reading comprehension skills as a whole. There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the reading material using the Parashot strategy and the average scores of the control group students who study the same subje

The Knowledge Workers is The Largest And Most Powerful Resource Of The Organizational Excellence it is A Precious  Treasure, Therefore Find Organizations at present is looking for them and seek to invest their ideas For achieving excellence, creativity and access to the excellence Organizational , As a result of their importance in terms of engagement and influence in the success or failure of the as an organizational Of The Research is Measuring The Correlation And  Impact Between Knowledge Workers And Organizational Excellence in Sample Of Companies Iraqi Industrial By Standing The Dimensions Of Knowledge Workers ( Characteristics , Skills , Roles , Competencies ) And

Abstract This study explores the extent to which public relations (PR) departments within Traqj governmental institutions are integrating artificial intelligence (AI) applications into their communication activities. The research adresses the growing importanc of AI in enhancing administrative efficieney, communication transparency, and stakeholder engagement. Adopting a descriptive research design, the study relied on an electtonic questionnaire distributed to PR profesionals across various ministries and government bodies, collecting 100 valid responses. The indings reveal that while younger PR practitioners are actively embracing AI, older employees show limited engagement. Most participants acquired AI-related skills through self- learn

The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb