Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

POSSIBILITY OF APPLICATION THE BALANCED SCORECARD IN THE IRAQI INDUSTRIAL COMPANIES: A PROPOSED MODEL

based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

This paper deals with the most important factors leading to child marriage and the importance of the study shed light on the factors leading to the marriage of minors than to underage marriage of repercussions on society and on the individual and household level, and thus its effects on the development of Almrah Battabarha half of society Vsba minors hinders progress Almrah and deprive of her childhood and deprive them of education leading to the spread of illiteracy , in addition to the marriage of minors having psychological risks, health and social girl and the family together.
The objectives of the study focused on identifying the socio and cultural factors leading to the marriage of minors, and highlights the marriage Alqaasratal

Marriage is considered one of the strongest ties that links between two human beings , but after the evolutions that happened in our Arab communities and specifically in the Iraqi community , marriage through the internet websites appeared . this kind of marriage is considered one of the new phenomena that appeared in the present time in many societies. That was through internet websites like yahoo , Facebook and other websites that have chat features.
The Islamic sharia looks negatively at marriage through the internet announcing that this way is harmful for both the man and the woman

      The present research aims to identify the social responsibility of the kindergarten teachers of the civil and governmental schools (comparative study)? For the purpose of achieving the objectives of the research, the following formulas were formulated:

- Are there statistically significant differences at the level of (0.05) among the kindergarten teachers in the social responsibility scale?

 The current research was limited to kindergarten teachers (governmental and non-governmental) in the Directorate General of Education Baghdad Rusafa / Second.

The main research sample consisted of (100) teachers, (50) teachers from government kindergartens and (50) female kindergarten teache

Objectives: To assess general social factors for elderly in geriatric homes in Jordan.
Methodology: The study was conducted for clients residing in elderly homes. A purposive sample of (155)
residents were selected. Social resource scale by (Duck University Center) called (OARA) older adult resources
and services was used as tool for data collection. The questions extract data about family structure, patterns of
friends and visiting, availability of a confident, satisfaction with the degree of social interaction and availability
of a helper in the event of illness or disability and the program of trips in the houses.
Results: The findings revealed that the life expectancy for women is greater than for men. In respect to

Allah created the human from clay and made the system of marriage between male
and female as a reason for life continuity and human staying. This system produced an
organization called (the society) which is defined as a group lived in limited time and place.
Islam put fundamental and conditions of the righteous society in the Holy Quran and
prophetic sunna. Islam also put the solutions for problems (if they got) , naturally, these
problems may happened because of the nature of the life.
The problem of the research is summarized by that the problems of the society
enlarged in our Islamic society more than time ago. In the same time , some solution are
imported from west and east and from scientist and ignorant wit

Recently, Social Sustainability has gained significant value as it was considered by the late studies as a principal dimension along with the environmental and economic sustainability. And because of, on the other hand, the significant social role of the school for forming the student’s personality, this research is an appeal for rehabilitating and promoting Iraqi Schools according the issue of social sustainability.As there is no evaluation for the Iraqi Schools, the research is dedicated to this problem, aiming to carry out the stated evaluation and define the design treatments needed for the rehabilitation process. To achieve this goal, a theoretical background for the concept of social sustainability, its criteria, the school and i

Objective: The present study aims at identifying the dimensions behind juvenile delinquency, and to identify their
socio-demographic characteristics of gender, age, and type of delinquency.
Methodology: A descriptive study was conducted in correctional schools in Baghdad City to identify the
behavioral, psychological, and social dimensions contributed to juvenile delinquency. The study sample consisted
of (50) juvenile delinquents, of them, 27 males, and 23 females whose ages range from (12 - 20) years. Those
delinquents live in males’ correctional school in Al-Shalichia, and females’ correctional school in Al-Karradah, in
Baghdad City. The study sample was selected in purposively. The study questionnaire was design