The study tackles the market orientation and the organizational learning as independent variables each included three sub-dimensions, and the variable of business performance as affiliated variable. These three variables have interacted to form the framework around which the study revolves. Since the banking sector has become an important part of which service sector is made, as well as it represents the basic pivot for the process of building and the development of the economies of countries, the Iraqi banking sector have been taken to be the sample of this study. A nonrandom sample of nine Iraqi banks was chosen, including four state banks (Al-Rafdain, Al-RaSheed, Industrial Bank, and Agricultural), and five private banks (Bagh

 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                      &nbs

تعتبر لعبة كرة اليد من الالعاب الفرقية، وان هذه اللعبة تستند الى قاعدة اساسية وهي الاداء الصحيح للمهارات، وللتقدم في هذه اللعبة يجب تعلم وأتقان اداء المهارات للوصول الى مستوى افضل للتعلم، من خلال الدور الذي يؤديه اسلوب نموذج كولب لأنماط التعلم (التكيفي) الذي يعمل على تحديد اسلوب التفكير والمفضل لكل فرد وتاثيره في تعلم مهارة الطبطبة للطالبات، اذ يعمل على ايصال المعلومات والافكار الخاصة باداء المهارة وحس

يعد موضوع التنافس بين القوى الكبرى من الموضوعات المستقبلية المهمة التي تؤشر لنا جانبا من صور العلاقات الدولية التي تتسم بالصراع والتعاون من ناحية، والتعاون والتنافس من ناحية أخرى، وبقدر تعلق الموضوع بالمنطقة العربية التي تعد إحدى أهم المناطق العالمية إثارة في مستوى التفاعلات بأنساقها المختلفة، كونها منطقة لازالت محكومة بعوامل غير مستقرة، تشكل نافذة فاعلة لتدخلات القوى الكبرى الساعية إلى إعادة تشكيل المد

دراسة في رواية سعودية

The railways network is one of the huge infrastructure projects. Therefore, dealing with these projects such as analyzing and developing should be done using appropriate tools, i.e. GIS tools. Because, traditional methods will consume resources, time, money and the results maybe not accurate. In this research, the train stations in all of Iraq’s provinces were studied and analyzed using network analysis, which is one of the most powerful techniques within GIS. A free trial copy of ArcGIS®10.2 software was used in this research in order to achieve the aim of this study. The analysis of current train stations has been done depending on the road network, because people used roads to reach those train stations. The data layers for this st

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft