The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

This study aims to evaluate drinking water quality at the Al Wahda plant (WTP) in Baghdad city. A conventional water treatment plant with an average flow rate of 72.82 MLD. Water samples were taken from the influent and effluent of the treatment plant and analyzed for some physicochemical and biological parameters during the period from June to November 2020. The results of the evaluation indicate that treated water has almost the same characteristics as raw water; in other terms, the plant units do not remove pollutants as efficiently as intended. Based on this, the station appears to be nothing more than a series of water passage units. However, apart from Total dissolved solids, the mean values of all parameters in th

The levels of shooting in basketball not very good appears un healthy phenomenon for age stages especially youth players on Iraq and therefore there is lower level in skills especially shooting that seems the players represent their players not good levels which cause difficult in choosing players for youth national team. The research sample were youth teams in Baghdad for season 2012-2013 their birth 1996 and the number teams (7) and after getting results and treat it statically the important ones were : there is a large number of failure attempts on success ones in basic shooting in basketball for youth teams in Baghdad teams (2012-2013) season and basic shooting have effective participation (positive relation) in youth teams ranking in B

ABSTRACT

     The researcher seeks to shed light on the relationship analysis and the impact between organizational values in all its dimensions (Administration Management, Mission, relationship management, environmental management) and strategic performance (financial perspective, customer perspective, the perspective of internal processes, learning and development) in the presidency of Two Universities of Baghdad & Al-Nahrain, it has been formulating three hypotheses for this purpose.

      The main research problem has been the following question: Is there a relationship and the impact of bet

The platforms of social networking sites, with their distinctive communication and technological features, create a social movement that led to the establishment of a new pattern of communication in a modern context. This allows the users on the internet to carry out many social interactions based on the interests and commonalities among them. Algerian women have a share of this digital presence by representing their views and discussing their issues on several sites like Facebook, for example.
In this research, we have analyzed the pages of Algerian women on Facebook site to find out the most important issues addressed by Algerian women so that we can organize their concerns in the digital channels and discover their different orie

This research is studying technique sculptures super - realism, search through, how the method of work, and the search for the materials used in their manufacture, and this is the first study in the field of art and the field of academic study in the country.Research consists of an introduction, And four sections, The introduction containing information on: research problem, Importance of research, Goals of the research, Limits of research, research approach, and research tools.The first section contains a technical study sculptures super -realism in contemporary sculpture, while the second section includes a search for alternative materials available in the local markets, for making sculptures super - realism, the third section dedicate

The researcher aims to Diagnose the reality of research variables, strategic leadership and decision support systems, and their impact on crisis management in the General Company for Steel Industries because of their important role in preventing crises and reducing their occurrence for the research company in particular and other companies in general affiliated with the Ministry of Industry and Minerals, as well as clarifying theoretical concepts of research variables As it included the answer to questions related to the research problem, including (Is there an impact of the strategic leadership in managing crises if decision support systems are used), and the researcher adopted the descriptive and analytical approach in its comp

         There is a suggestion that an antidiuretic hormone-induced decrease in diuresis might contribute to the rapid relief of the acute pain in renal colic. This study was designed to evaluate the efficacy of desmopressin nasal spray compared with diclofenac given intramuscularly in patients with acute renal colic. The study included 75 patients randomized into three different groups; group A received desmopressin (40 μg, nasal spray), group B diclofenac (75 mg) intramuscularly and group C, both desmopressin and diclofenac. Pain was assessed using a visual analogue scale (a 10-cm horizontal scale ranging from `no pain' to `unbearable pain') at baseline, 10, 20 and 30 min after administering t

The aim of the research is to reveal the reality of teacher performance evaluation in the Sultanate of Oman in light of some global models. The study followed a qualitative descriptive research design. Seven forms of teacher formative and summative assessments were analyzed. Besides, an analytical template was developed, consisting of six areas related to the teaching performance of teachers. These included: lesson planning and preparation, learning environment, education, professional development, student academic, and community and parental partnership. The study reached a number of results; the most notable is the lack of change of forms for more than a decade despite the rapid development of the educational system in the sultanate in