Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

Abstract

The aim of the current research is to identify the level of availability of written expression skills included in the Arabic language curriculum document among middle school students from the teachers' point of view. The researcher used the descriptive approach. To analyze the data and access the research results, he used the (SPSS) program. The research was conducted during the first semester of the academic year 1442/1443 AH on a random sample of Arabic language teachers in the Bisha Education Department. They reached about (213) male and female teachers. The results revealed a number of indicators: the level of availability of written expression skills among middle school students in Bisha governorate

Purpose – The main purpose of this research is to highlight the main role of strategic leadership skills for top managements in accessing to effective management in accordance with the (VUCA Prime) methodology in (VUCA) environment as Miniature virtual environment, which refers to (Volatility), (Uncertainty), (Complexity), and (Ambiguity).

methodology – To achieve the research objective, this study selected the quantitative approach in research design, Questionnaire was used as the main instrument for data collection, the sample comprised the opinion poll (106) individual who functions as a head department. (Structural equation modelling by (Smart Pls3)

The goal of the research is to identify the effectiveness of using a proposed strategy according to the Fraunhofer model of knowledge management in mathematics achievement for second-grade female students in middle and high schools affiliated with the General Directorate of Education in Baghdad / Al-Karkh II. The objective was to prove the following null hypothesis: "The average scores of the experimental group who will study with the proposed strategy according to the Fraunhofer model and the scores of the control group students who will study in the usual way in the mathematics achievement test are not statistically significant different at the significance level (0.05)." The General Directorate of Education of Baghdad / Al-Karkh

Abstract

The study aims to reveal the level of inclusion of citizenship values in the English language textbooks (We Can) series for elementary education in the Kingdom of Saudi Arabia. To achieve this objective, the "content analysis" methodology was used. A content analysis card was designed to include (6) main areas of citizenship values, it consisted of (28) sub-indicators of citizenship values that were supposed to be included in the English language textbook series (We Can) for elementary education. The study sample consisted of all the English language textbooks (We Can) series for elementary education, which consisted of (6) textbooks, two for each class. The results of the study indicated that there is a

For the first time in Iraq, two species of monogenetic tretamtodes of the genus Dactylogyrus were recorded from gills of Alburnus caeruleus from Tigris river at Al-Zaafaraniya, south of Baghdad during June 1995. The first species, Dactylogyrus sphyrna is characterized by having the seventh pair of marginal hooklets almost twice as large as other marginal hooklets, powerful inner and outer processes of median hooks especially the inner one which is expanded terminally, one connecting bar and long spirally twisted copulatory organ. The second species, Daclytogyrus phoxini differs from the first one by having marginal hooklets of the same size, inner and outer processes of median hooks are not powerful, two connecting bars

Background: This study aimed to apply a high-power pulsed alexandrite laser in vitro, the researchers tested different exposure periods, pulse lengths, and laser fluencies to see which dosage was most successful against S. aureus bacteria, which had developed resistance to many antibiotics. Method: Three bacteria samples were exposed to laser beams for 30 seconds with a 5ms pulse duration and a laser fluency of 5J/cm2. The process was repeated with laser fluencies of 10, 15, and 20. Results: The study was carried out by using different doses of Alexandrite laser. Results: There are significant differences (p = 0.05) in the mean number of bacteria colonies exposed for 30 and 60 seconds at any laser fluencies utilized in the present i

Planning for a city with human identity considers the needs of human being that exist in the traditional cities where it was so easy creating place there, on the other hand, modern cities refuse these values and reduce the human characters of urban fabric elements , and the searching for the concept of " Urban Coherence " considers the knowledge about urban theory, especially Morphological attitudes finding three sides of making the coherence of dense urban fabric which are " Functional Complementarily , Formal Complementarily ,

Contextual complementarily “and the differentiation of these sides within the variety of spatial structural patterns between the organic type of traditional city and the gridiron type of modern city. To