The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

The research aims at shedding light on the impact of the organizational commitment on the performance of the Iraqi insurance company as a service company that provides many services to customers both internal (individuals working) or external, Whenever the company was able to adopt new concepts to increase the understanding and knowledge of how their attention to individuals working and to provide an appropriate working environment, and to clarify the objectives and strategies for them, and create a sense of their importance, as reflected on job performance in attracting new customers, and build long-term relationships with them . In order to achieve this, the research relied on the questionnaire as a main tool for collecting data and in

The subject of the research seeks to indicate the level of influence of emotional intelligence in the empowerment of workers in the Ministry of Industry and Minerals General Company for Food Products. The research problem is illustrated by knowing all of the following:

• The level of the relationship between emotional intelligence in promoting the empowerment of employees of the Ministry of Industry and Minerals.
• The impact of emotional intelligence on the empowerment of workers in the ministry.
• Recognize the interest of the management of the Ministry of Industry and Minerals in emotional intelligence and the

This research deals with the effect of constructive conflict of the organizational identification .These relatively recent subjects have relative importance in the field of administration and they have strong effect in the success of organizations .The objective of this research is to detect the level of the constructive conflict and the organizational identification in the center of The Ministry of Planning. So, two major hypotheses were formulated The first are searched the correlation between the constructive conflict and the organizational identification and it emerged with four sub-hypotheses searched the correlation among every dimension of the constructive conflict with the organizational identification .The second major h

Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

هدفت الدراسة التعرف على واقع الريادة الاستراتيجية لإدارة بطولات العاب المضرب في العراق من وجهة نظر القائمين عليها ، وإنتهجت الباحثتان أسلوب دراسة الحالة من منهج البحث الوصفي على عينة من الأفراد العاملين في الإتحادات المركزية والفرعية القائمين على إدارة بطولات ألعاب المضرب في (14) محافظة عراقية عدا محافظات أقليم كردستان يمثلون الهيئات الإدارية للاتحادت المركزية والفرعية فضلا عن الحكام والمدربين ، في ثل

The study aimed at identifying hybrid education and employing educational technology, and increasing direct and indirect interaction with teachers and learners and with the educational content. The researcher used the descriptive approach in the survey approach to suit the nature of the study and the study sample was from the students of Anjal schools and the study sample was (50) students from Sixth grade students and the results showed that teaching using the traditional method (direct leadership) leads to an improvement in the student’s learning levels in learning motor skills in individual and team sports, and the study recommended that providing the necessary technological devices and tools to work in the Faculties of Physica

هدف الدراسة: بناء مقياسي التفاؤل والتشاؤم للاعبي الكرة الطائرة المتقدمين للموسم الرياضي 2021-2022، وتحديد درجات ومستويات معيارية للمقياس. ولتحقيق اهداف الدراسة استخدم الباحثون المنهج الوصفي بالأسلوب المسحي كما حدد مجتمع الدراسة من لاعبي الدوري الممتاز للموسم 2021-2022 البالغ عددهم 104 لاعب يمثلون 13 فريق اما عينة الدراسة فقد اختار الباحثون المجتمع كله إذ قسمت العينة الى استطلاعية (10) وعينة بناء(44)، وعينة تقنين (50)