Current research sought to evaluate the performance and results of employees in accordance with normative to people and people result for the European model of excellence EFQM 2013 quality management Foundation in the Inspector General's Office/Ministry of health, so as to pursue a modern and advanced management methods in evaluating performance and the performance of the Office's relationship with a citizen's life, since it takes him beyond the accepted service capabilities today, but it became budget duties between dealers servicing responsibilities and future planning, financial control, competitiveness, human resources needs and maintaining quality and continuous improvement and development as well as The primary role of the

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The study aimed to identify the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of the social work profession in light of the Corona pandemic, and the sample consisted of (135) specialists. The study reached several results: the most important one is  the degree of commitment of social workers working in the Ministry of Social Development to the professional principles of social service was great. The other result is the absence of statistically significant differences according to the variables of sex and place of residence. Moreover, the results also showed the absence of statistically significant differences in the principles of ( Acceptance o

The Yemen Kings and gaverners allered notable services to the pilgrims, who
were in their way to perform the pilgrimage to Mecca. Among them Al-Hysen Ibn
Salama (dead 384, Aih). The governer of Al- Zeadiea state, who concern about
pilgrimage route from its beginning at Hudrumot to its end at Mecca Al Makruma, the
distant was estimated by 60th days to pass the way he also eastablished asystem of
water “artesian wells” as long as the pilgrimage way also setting up large Mosqeses
and Marking out the way of the caravans of pilgrimage to save these caravans from
lossing the right way, he setting up under ground water chanal started from Arafat to
holy Mecca in order to ensure water supplies for the erea. This proje

One of the challenging issues encountered during drilling operations is the lost circulation. Numerous issues might arise because of losses, such as wasting of time and higher drilling cost. Several types of lost circulation materials have been developed and are being used to limit mud losses and avoid associated issues. Each solution has benefits and drawbacks.

In this study, a core flooding test was performed to study the effectiveness of polyacrylamide (PAM) granular gel on the reduction of the circulation lost. One common type of fracture characteristic is fractures with tips, commonly known as partially open fracture (POF). However, PAM gel therapy in POFs received little attention in prior research. Models of partly open fra

 Prepared zeolite type A was used for theremoval of cesium ions from aqueous solution. The experimental data were analyzed by Langmuir, Freundlich isotherms. Various parameters, such as contact time, zeolite weight, pH, and initial concentration, were studied. The results indicated that the highest removal efficiency was95.53% at (2h time, 0.04 g weight, and pH=6.8). The results also showed that the Freundlic model fits well with the experimental results and is better than the Langmuir model.

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

Many writers and scientists hardly differentiate between the two instruments of use
(If) and (if) to convergence in the meaning, as they perform the meaning of the penalty and condition, as the answer relates to his condition, but when linguistic meditation we find a great difference in use in terms of meaning, so this research came to reveal these meanings and was extrapolated applied in Surat al-Maidah By counting the verses in which (if) and (if) the cops were given and looking at their contexts, the connotation of the cops in most places was within the context of probability, which is the origin of its use, given in twenty places of Surat al-Ma'idah, and it had multiple connotations according to the contexts of the verses received