The current study aims to apply the methods of evaluating investment decisions to extract the highest value and reduce the economic and environmental costs of the health sector according to the strategy.In order to achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the applied practical approach, relying on the data and reports of Amir almuminin Hospital for the period (2017-2031) for the purpose of evaluating investment decisions in the hospital. A set of conclusions, the most important of which is: The failure to apply

Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti

This research aims to study the degree to which human resources re-engineering programs contribute to enhancing the morale of employees , as it constitutes re-HR Software Engineering contemporary trend to redesign activities and tasks that can HR do a way that helps their organization to achieve its goals as part of the operating environment including dealing with all activities related variables, and the promotion of workers' morale is one of the selections that have to be addressed so that the senior management helps the organization to invest their human resources best possible way as posing the most valuable and rarest of resources enjoyed by comparison with her competitors.

The research problem has

The current research aims to investigate the counseling services provided to gifted students in the Al-Baha region from their point of view, and to identify the differences in these views according to the students ’gender, educational stages, and the cities in which they study. The descriptive survey approach was followed in its relevance to the research objectives. Likewise, a random sample of gifted elementary, intermediate, and secondary school students was selected by the method of stratified sampling, as the sample reached (175) male and female students. The instrument of the research consisted of the questionnaire of counseling services presented to gifted students from their point of view prepared by researchers. The results sho

 The study aimed to prepare psychological measures of intellectual emptiness and mental distraction on university students. The two researchers used the descriptive approach in the two methods of surveying and correlational relations to suit the nature of the research, where the study sample consisted of (101) students of physical education and sports sciences.  The phrase- Intellectual emptiness(35) and (34) is a phrase for mental distraction and presented it to experts in psychology, testing and measurement, and the statistical bag for social sciences (spss) was used, and the results of the research showed that intellectual emptiness has a moral relationship with straying among some students of the College of Physical Education

The current research aims to identify the level of impact of strategic improvisation as an independent variable on organizational health. The dependent variable in the Department of Health of Dhi Qar to reach appropriate mechanisms in order to reach appropriate mechanisms and recommendations proposed to contribute to the achievement of organizational health in the Department of Health of Dhi Qar (the research department) and based on the importance of the subject of research in government institutions and the important and service role of the Department of Health of Dhi Qar in the Iraqi society. The descriptive analytical approach was adopted in the completion of the research based on the opinions of the leaders in the surveyed depa

Patient satisfaction and dental anxiety considered as an important factors in dental health care and treatment because they greatly affect the patient's cooperation with the dentist and the extent to which follows the guidelines, treatment and preventive instruction. The present study investigates the relationship between patient satisfaction and dental anxiety, as well as their relation to demographic variables such as gender, age, number of visits, and cultural level. The study was applied on a random sample of dental clinics in Baghdad city with total of (200) patient (108 male and 92 female). Two scales were used in this study, patient satisfaction scale PSS (included 9 aspects, constructed by authors) and Iraqi dental anxiety scale

In this paper, the relationship between urban growth, land use, site availability, and impacts on the general appearance of the city generated by functional characteristics of port cities were analyzed. Various data were used to identify patterns of land use change and city growth and expansion. The research aims to analyze the impact of the port on the growth of the city, study the urban growth of the city of Umm Qasr and predicting the growth trends, and to identify the most influential factors in this growth. The study dealt with the concepts of urban growth and the factors that characterize the growth of port cities and the current situation of the city. The practical part included the mechanisms used by the researcher to analyze the

Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for enhancing digital platforms for sustainability communication.   Theoretical Framework: The study is grounded in the Green University Model, Social Media Engagement Theory, and the Sustainability Reporting Framework, which emphasize integrating sustainable practices in education, using digital platforms for community engagement, and leveraging sustainability reports for transparency and

 The research aims to identify the extent of the impact of non-Iraqi trading of shares in the Iraq Stock Exchange on the overall financial investment in the market size. And it imposes a search and no statistically significant relationship between variable trading non-Iraqis, the size and the total volume of the market and took the search Iraq Stock Exchange sample to search being the only private place to trade securities in Iraq for the period of 2009- 2015 in order to see if there is a positive impact on the size of trading non-Iraqis or not. Search and adopted the annual reports issued by the Iraq Stock Exchange the main conclusion are:

Having a positive effect on the size of the trading of non-Iraqis in the financial vo