It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational development is considered the active method for such arrangement. Thus, the difficulty of making decision in selecting any of the developmental alternatives seems easier for the situational planner as he has the programming methods and operations researches. The scientific method is used for making decision to suggest the developmental alternative which can achieve the strategic comprehension of the development elements and ensures the exploitation better to achieve the decree objectives. The method of decisions making theory is considered one scientific method which can be used in this regard. They mechanism of the decisions theory implies making more than one alternative to arrange the strategies and objectives in a matrix through which can make more than a case of making decision towards selecting the suitable situational strategy to achieve the objectives under the case of making decision brunt determined by the interdependent aspect in making decision. This necessitates knowledge of the developmental reality of the studied region or province. Therefore, the applied study of the developmental reality in the Karbala (region) province showed that there are two strategies that can be adopted to bring about spatial development in that province: the balanced growth strategy in the first, rational aspect drawn for sectors for development and the decision to maximize returns, and in the second aspect (cumulative) and the third (participatory), as well as the application proved the possibility of adopting the strategy of manufacturing and manufacturing for export in order to achieve a special type of goals at the lowest costs, whether in the case of certainty or risk, and this leaves the room clear for the decision maker to adopt any of the two strategies.
Abstract:
The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl
... Show MoreBased on the assumption that the more teachers know about brain science, the better
prepared they will be to make instructional decisions.
Mind Mapping is a powerful tool for assisting any form of writing. Language is an
important device and a very beneficial means for human being to communicate with other
people .Writing is one of the language skills that will never be left in education.
The study aims at investigating the Impact of applying mind mapping technique as a prewriting
tool on Iraqi EFL college students in essay writing. To do so, 60 EFL college students
were divided randomly selected and divided into two groups experimental and control. Prior
to treatment, participants of the both groups were given a
Summary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20
... Show MoreThe traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member
... Show MoreDecision making is vital and important activity in field operations research ,engineering ,administration science and economic science with any industrial or service company or organization because the core of management process as well as improve him performance . The research includes decision making process when the objective function is fraction function and solve models fraction programming by using some fraction programming methods and using goal programming method aid programming ( win QSB )and the results explain the effect use the goal programming method in decision making process when the objective function is
fraction .
SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi
... Show MoreThe objective of this study is to explain the role of credit policies in agricultural development of Iraq during the period 1979-1989 which were represented by the policy of co-operative agricultural bank the organization that responsible to finance agricultural sector for various reasons. It has been shown that there was no clear credit policy existed during the period concerned due to the differences between loans from year. The loan growth rate was low in general comparing with objectives of the agricultural development plans, a low production rates comparing with loans paid, the growth rate of average number of trees in each donum and the growth rate of livestock number was also low.In conclusion there should be a clear plan for cred
... Show MoreResearch Summary:
Seeking happiness and searching for it have been among the priorities of mankind from the beginning of his creation and will remain so until the end of this world, and even in the next life, he seeks happiness, but the difference is that a person can work in this world to obtain it, but in the next life he is expected to get what he done in this world. And among these reasons are practical actions that a person undertakes while he intends to draw close to God Almighty, so they lead him to attain his desired perfection, and to attain his goals and objectives, which is the minimum happiness in this life, and ultimate happiness after the soul separates the body, and on the day of the judgment, Amon
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