The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top  of  the education`s  pyramid which take part in developing the human  resources and provide the human staff to raise the productive efficiency, and improve the social , economic level                                  

In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe

This paper aims to explain the effect of workplace respect on employee performance at Abu Ghraib Dairy Factory (AGDF). For achieving the research aim, the analytical and descriptive approach was chosen using a questionnaire tool for collecting data.  It covers 22 items; ten of them for the workplace respect variable and twelve items for the employee performance variable. The research population involved human resources who work at AGDF in Baghdad within two administrative levels (top and middle). We conducted a purposive stratified sample approach. It was distributed 70 questionnaire forms, and 65 forms were received. However, six of them had missing data and did not include in the final data analysis. The main results are t

The biological effects of pulsed N2-laser on the old world screw-worm fly, Chrysomya bezziana Villeneuve in the pupal stage were investigated. Different laser parameters were involved in this work. The old pupae of 1, 2, 3, 4 and 5 days were exposed to laser radiation during 10, 30 and 60 second with repetition rate 10, 20 and 30 pulse/second. The percent of normal adults emergence (female and male) was investigated. The results showed that the adults emergence was highly decreased as the repetition rate and exposure time increased when the pupae irradiated for 1, 2 and 3 days old as compared with 4 and 5 days. The results also indicated that the pupal period was significantly increased of irradiated pupae for 1, 2, 3 and 4 days old, whi

Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

Abstract: In the present work, the heat transfer of Nano Aluminum Oxide -NAO- has been studied practically to define the appropriate insulation conditions.  This study focuses on finding of the amount of heat transfer through a glass substrate that is coated with nanoalumina doped on PMMA matrix. The optical and thermal properties were systematically investigated. The density of heat flow rate, was calculated in the range values (240-260) W/m2 while the optimum values confine between (250-260) W/m2 at temp. (25-35)C^o. The results showed that the thermal insulation of the sample was significantly enhanced at temp. (30-50)C^o. The simulated net heat transfer through window decreased linearly with incr

The current research discusses “The impact of the critical factors for the transfer of knowledge on opportunities and strategic success ", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in impact, in order to test the hypotheses I used a fiel

Drilling with casing (DWC) can be considered as a modern drilling technique in which both of drilling and casing operations done in the same time by using the casing to transfer the hydraulic and mechanical power to the bit instead of traditional drilling string. To overcome oil well control, minimizing the total cost through enhancing drilling efficiency, drilling with casing was proposed as an enabling technology.

   Two surface sections (17 1/2 - and 12 1/4- inch) were drilled successfully in Rumaila oil field with  casing strings which reached 655m and 1524m measured depths respectively.

   By using DWC technique, the total drill/case phase time was reduced up to 20% comparing to conventional

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Abstract:

                  This research seeks to test the influence of intellectual capital as an explanatory variable and its components (human capital, structural capital, relational capital) and sustainable competitive performance as a responsive variable and its components (reducing service delivery cycle time, rapid response to market demand, increasing customer satisfaction, providing better Quality of service, increasing market share)” through a field study, and here the research problem was diagnosed in an attempt to answer the following question: Is there awareness among the senior management within the private colle

In this work, results of a mathematical analysis of the role of workpiece preheating in laser keyhole welding were presented. This analysis considered the steady-state welding as well as certain range of boundary conditions over which preheating effect would be indicated. This work is an attempt to interpret the role of preheating to increase welding depth and perform keyhole welding with high quality using physical and thermal properties of steel alloys.