The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

        In October 2019, Iraq and Lebanon witnessed widespread protests, which aroused the interest of the media, as they began with demands for the provision of services, then escalated with the overthrow of the political system. The researchers chose a satellite channel that represents a direction for a country accused of entering the line of protests. This paper aims to analyze the main bulletin of Al-Alam channel to find out how it deals with the protests in the news. It is classified descriptively, using the survey method and the method of content analysis. The study community was represented by the main news bulletin of Al-Alam channel. The researchers adopted a deliberate sample for the period from 1/10/2019 to

The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

This research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive  maintenance.  To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res

White and black chia seeds were used in some food products, such us gluten –free biscuits processing by using rice flour and chia seeds (white and black) with these amonths 112.5, 74.25, 56.25, 27.5 g with 27.5g of quinoa seeds for treatments 1, 2, 3 and 4 respectively, and comparison sensitively with the control treatment which has no additions including the appearance and homogenization of the product, surface cracks, softness, taste and flavor, core color and the specific volume, some microbiological tests were performed for biscuit product after storage for 4 months at 30 and 50°C including bacterial total count and fungal and yeast count, results showed that there weren’t any observation of bacteria or yeast or fungal growth at

This study was conducted to prepare protein concentrates from AL-Zahdidate’s pits by using alkaline methods where the chemical composition of the pits were (7.30, 1.04, 5.80, 8.68 and 77.19) % for each of the moisture, ash, protein, fat and carbohydrates respectively and the chemical composition of the concentrate protein was (6.62, 4.10, 26.70, 0.93, and 58.65) % respectively. The content of protein concentrate from the metallic elements (144.07, 25.11, 15.02, 0.49, 0.59, 0.27, 0.22 and 234.6) mg/ 100 g each of potassium, magnesium, calcium, iron, manganese, copper, zinc and phosphorus respectively. The results of SDS-PAGE showed five bands with weights molecular ranged between 11000-70000 Dalton. Give the biscuit which contain protei

This study uses an environmentally friendly and low-cost synthesis method to manufacture zinc oxide nanoparticles (ZnO NPs) by using zinc sulfate. Eucalyptus leaf extract is an effective chelating and capping agent for synthesizing ZnO NPs. The structure, morphology, thermal behavior, chemical composition, and optical properties of ZnO nanoparticles were studied utilizing FT-IR, FE-SEM, EDAX, AFM, and Zeta potential analysis. The FE-SEM pictures confirmed that the ZnO NPs with a size range of (22-37) nm were crystalline and spherical. Two methods were used to prepare ZnO NPs. The first method involved calcining the resulting ZnO NPs, while the second method did not. The prepared ZnO NPs were used as adsorbents for removing acid black 210