The aim of the study was to study the implications of the strategic direction on organizational performance. The research was carried out in the Iraqi Ministry of Defense / Inspector General's Office for the purpose of identifying the nature of the relationship and the impact between the two variables. A sample of 60 people managers, department managers and directorates was targeted.

The researcher tried to test hypotheses in the first chapter, which was devoted to the methodology of research and previous studies and found the following: (1) validity of the first hypothesis of the existence of a relationship of positive significance of the strategic direction in its sub-dimensions with organizational perf

The research aimed to determine the role of the agricultural extension in educating farmers about the legislation on the protection of the rural environment from pollution with chemical pesticides working in the Department of Agricultural Extension and Training and the Department of Agricultural Extension in the directorates of agriculture of Najaf and Qadisiyah, and to determine the role of the agricultural extension in the axis of farmers' use of the correct methods to protect the rural environment from pollution with chemical pesticides and the axis of the reasons that lead farmers to pollute the rural environment with chemical pesticides, and to achieve the objectives of this research prepared A questionnaire in the light of rev

Corpus linguistics is a methodology in studying language through corpus-based research. It differs from a traditional approach in studying a language (prescriptive approach) in its insistence on the systematic study of authentic examples of language in use (descriptive approach).A “corpus” is a large body of machine-readable structurally collected naturally occurring linguistic data, either written texts or a transcription of recorded speech, which can be used as a starting-point of linguistic description or as a means of verifying hypotheses about a language.  In the past decade, interest has grown tremendously in the use of language corpora for language education. The ways in which corpora have been employed in language pedago

Background: Helicobacter pylori are important gastrointestinal pathogen associated with gastritis, peptic ulcers, and an increased risk of gastric carcinoma. There are several popular methods for detection of H. pylori (invasive and non-invasive methods) each having its own advantages, disadvantages, and limitations, and by using PCR technique the ability to detect H. pylori in saliva samples offers a potential for an alternative test for detection of this microorganism. Materials and methods: The study sample consists of fifty participants of both genders, who undergo Oesophageo-gastrodudenoscopy at the Gastroenterology Department of Al-Kindy Teaching Hospital Baghdad/ Iraq, during five months period from January 2014 to May 2014. They we

The issue, the existence of God Almighty, and the creativity of the universes including the whale, and assets and how diversified, and faith in him and his lordship and divinity, is a delicate issue, and very important and dangerous, and it occupied human thought old and new, and still occupy it until God takes the land and on it. Many complex issues of thought, behavior, and ethics have resulted in the belief of many communities in the existence of the Almighty, having ruled their minds, depicting their beliefs and distancing their thoughts about slippage and abuse. When they looked at the wonders of creatures and the minutes of the assets, they thought about the planetary and astronomical motion systems. His existence was denied by ath

Four electrodes were synthesized based on molecularly imprinted polymers (MIPs). Two MIPs were prepared by using the diclofenac sodium (DFS) as the template, 2-hydroxy ethyl metha acrylate(2-HEMA) and 2-vinyl pyridine(2-VP) as monomers as well as divinyl benzene and benzoyl peroxide as cross linker and initiator respectively. The same composition used for prepared non-imprinted polymers (NIPs) but without the template (diclofenac sodium). To prepared the membranes electrodes used different plasticizers in PVC matrix such as: tris(2-ethyl hexyl) phosphate (TEHP), tri butyl phosphate (TBP), bis(2-ethyl hexyl) adipate (BEHA) and tritolyl phosphate (TTP). The characteristics studied the slop, detection limit, life time and linearity range of DF

This study relates to  the estimation of  a simultaneous equations system for the Tobit model where the dependent variables  ( )  are limited, and this will affect the method to choose the good estimator. So, we will use new estimations methods  different from the classical methods, which if used in such a case, will produce biased and inconsistent estimators which is (Nelson-Olson) method  and  Two- Stage limited dependent variables(2SLDV) method  to get of estimators that hold characteristics the good estimator .

That is , parameters will be estim

The research aims at introducing international standards of internal auditing standards, including properties, performance, and special focus on the role of internal auditors abide by the standards of properties in achieving better accountability of the various actors in the Arab Bank and its branches in Jordan. The researcher to gather information on the questionnaire that was designed in accordance with the pivotal first measure the degree of compliance with the standards of properties and the second measures the following criteria for properties to achieve accountability is through the use of statistical methods to researcher concluded that 42.5% of the changes to achieve accountability back to the standard features and more standards

This research submitted to be a clear form for a city has famous civilization extended many centuries , made its obvious stamps & prominent for eyesight through what left us of edifices stated witnesses of Islamic cities , that are distinguished from others by its model , engineering of buildings that are taken special characteristics display thought creativity features & Islamic Arabian art , and this research clarifies from thought & design of Al-Hajjaj in building Wasit City that appeared as a result from the political conditions that Iraq faced them in general , and Al-Hajjaj in particular , the increasing of revolutions from different governorates

The institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes an