Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

           The objective of this research is to study the effect of human capital dimensions (knowledge, skills, abilities, value) and his management dimensions (leadership practices, employess engagement, access knowledge, workforce optimization, learning capacity) with the Office of the Inspector General's staff - the Iraqi Ministry of Culture, has depended questionnaire as a tool in data and information related to research collection, as distributed to a sample of (63) individuals were distributed in positions (director, director of the Division of employees) the search data analysis using ready-statistical program (spss) the researcher used hypothesis testing and correlation c

      The present work has been characterized by higher order modes in the cavities of the Gyrotron; they are capable of producing RF plasma by developments of it. It uses for fusion systems. We choose the TE_31,8 mode in our study. The main problem of gyrotron is the device of the thermal cavity loading. The problem of the thermal loading is solved when any parasitic modes suppress, absence of desired modes; the thermal loading is increased when the high power tube of gyrotron operation is unstable. The mathematical interaction model contains equations that describe the electron motion and the field profiles of the transferred electric modes of the resonator, these are interacting with electrons based

This study can be considered as un introduction to the idioms and the strategy about the productive partnership development connection, that helps the researcher and the organization in their work in to activate development and the natural sources,manegment,to improve the two sides active connected to the local society, and to use it as easier and smoother participation of the people who work in development field and the natural sources management research, That connection depends mostly upon the capability of researcher and the development worker to increase the ability of individual and local society to specify and analyzing their problems and to try solutions to make their life better with good income.   

The aim of the research is to determine the extent to which young people watch television sports programs and the impact of viewing on the level of sports culture among young people and the impact of demographic variables on youth over the viewing of sports programs, The study was conducted on a sample of (200) male and female students from the faculties of the University of Baghdad, where a questionnaire form composed of several axes and questions was prepared to measure the effectiveness of sports programs in youth culture, The statistical program used spss to empty data and extract results by frequency, percentages, correlations, The research reached several results, the most important of which is that there is a strong influence of s

l development in addition to environmental reform, which is not possible at its best, and from this the faculties of physical education and sports science realize the scale of the problem and its importance in the development of society that this all puts on the faculties of education Physical and sports sciences are a very difficult task and an end in holiness, for it is the responsibility of the human development service and its leadership, because the community leaders and its elites are those who value their direction and future more than others. The importance of this study comes from the goal of sustainable development to maximizing pain. The net gain from higher education while ensuring the preservation of the quality of reso

Research covers the uses the method of Quality Rating Evaluation to evaluate the
quality of production through which a determination of product quality of its production in
order to determine the amount of sales hence the profits for the company. The most important
function is to satisfy consumer at reasonable prices. Methods were applied to the product
(toothpaste) in the General Company for Vegetable Oil – Almaamoon Factory .
The company's has obtained ISO-certified (ISO 9001-2008). Random samples of
final product intended for sale were collected from the store during months (February, April ,
June , October and December) for the year 2011 to determine the "quality rating " through
the applicat