The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

First: People’s need for advocacy:

Calling for a legal necessity for all people, regardless of their races, colours, tongues, and culture, to explain the truth, spread fear, bring benefits, ward off evil, regulate a person’s relationship with his Lord, and his relationship with creatures, so that he knows his money and what he owes.

All of creation is in dire need of the call to God’s religion with insight due to their inability to reach out to goodness, righteousness, guidance, and success on their own. Man is limited in thinking in this universe, limited in his resolve, unable to know what will improve his affairs in the two worlds. His need for religion is one of the necessities of his life, and one of the comple

 Objectives: To find out the effectiveness of education program application on nurses-midwives' knowledge toward prevention and management of postpartum hemorrhage in delivery room and some socio demographic characteristics Methodology: a quasi -experimental "test-retest"design has carried throughout the present study with the application of a pre –test and post- test for nurses-midwives' knowledge toward postpartum hemorrhage. The study was conducted in six hospitals in Baghdad: Fatima Al – Zahra for Maternity and Pediatric, Al -Elwia maternity, Baghdad Teaching, AL-Imamine Al - Kadhimin Teaching, Al-Karckh maternity and Al-Yarmouk Teaching hospital for the period from 27^th May 

During the educational practices in the Spanish department at the Faculty of Languages ​​, University of Baghdad , we noticed that the personal pronouns in effect replaced by the direct and indirect characterized hardly be expressed , and the difficulty of her education.

Rationale: I chose this topic because the personal pronouns differ between the Spanish language and the Arabic language. We believe that this study may be useful not only for language teachers, but also for students, because it can contribute to a greater awareness of and correct weaknesses.

Objectives: To apply the model from which to address the problems in the use of personal pronouns Spanish , and the difference between effect of direct and indire

    Complexity is the inherent characteristic of contemporary organizations. It is characterized by the intertwining and expansion of its relations, by the severe disorder and rapid change in its environment, which makes it suffer from a state of uncertainty in determining the direction of its future or the assessment of the rules governing its paths. All organizations tend to evolve with increasing sophistication, And to take measures that contribute to the simplification of the system as it moves towards complexity, allowing the administration to easily control its movement and directions, and the problem of complexity in the university is based on the entanglement and overlap in the goals and processes betwe

The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).

 (variables of the magic square Kaldor) and them in after 2003.

The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.

The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.

T

The research aims to reveal the methods of visual intertextuality used in the websites of the oriented satellite channel which is Arabic-speaking when addressing normalization with Israel. It also indicates the sources and types of intertextual images, the methodological and semiotic mechanisms for analyzing the intertextuality of news images used on the website of Alhurra satellite channel for the period from 1/6 - 30/8/2022, which included (94) images. The researcher analyzed (37) images with intertextual dimensions, excluding (57) images, which did not carry connotations connected with the inputs and objectives of the research.

The research reach

Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex

The study aims to build a proposed training program for school leaders in the Sultanate of Oman on the planning practices of the Kaufman model in light of the needs and challenges of reality. It also aims to identify the challenges facing school leaders in practicing the stages of strategic planning. To achieve these objectives, the study adopted the descriptive approach due to its suitability to the nature of the study. A questionnaire was used to collect the needed data. The study sample included (225) individuals from school principals, their assistants and senior teachers in post-basic education in the Sultanate of Oman. After processing the data statistically, the study concluded that the reality of planning practices for school lea