The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

The Developing economies of countries have witnessed essential changes to words the development of tourism industry in the 21^st century . in addition to adopting same of policies and strategies to grow up with the tourism sector to make it one of the important economic sector to compete the tourist cal  developments in the wear .

As for the tourism sector in Iraq ,it's still afresh one , has many of elements which can be in vested ,needs a wide strategies of tourist cal in statutes and variety completive services and change of success for the locale and forgin investor ,the essential aim after this research is to prompt the national economic through the tourism industry and making concisen

ملخص البحث: تعتبر مشكلة تعاطي المخدرات من المشكلات التي تؤثر في بناء المجتمع وأفراده لما يترتب عليها من آثار اجتماعية واقتصادية ونفسية سيئة تنسحب على الفرد و على المجتمع، كما أنها ظاهرة اجتماعية مرضية تدفع إليها عوامل عديدة؛ بعضها يتعلق بالفرد والبعض الآخر بالأسرة والثالث بالبناء الاجتماعي ككل. وتعد ظاهرة انتشار المخدرات من الظواهر الأكثر تعقيدا وبارزة هذه الظاهر ة وإحدى مشكلات العصر، الشاملة في المجتمع، و

Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder

لم يكن من السهولة على الباحث في مجال التربية والتعليم تحديد مراحل التعليم في العصر العباسي الأخير او وضع فواصل محددة بين تلك المراحل المختلفة من ذلك العصر، لان التعليم آنذاك كان يتميز بالمرونة التي تتيح للتعليم الحرية المطلقة في اختيار نوع الدراسة والمادة الدراسية التي يريد دراستها.

فكانت المساجد والكتاتيب والمجالس العامة والخاصة هي المؤسسات العلمية الاولى للتعليم عند المسلمين في عهد ال

أرمينيا أكبر وأعلى إقليم جبلي في آسيا الغربية ، تقع عند الحدود الفاصلة بين آسيا وأوربا ، انعمت عليها الطبيعية بتضاريس كانت تارة خيراً وبركة على الأرمن وتارة اخرى شراً ووبالاً عليهم ، والى جانب كونها منطقة عبور هامة بين الشرق والغرب فان الارباح الطائلة التي جنتها من نشاطها الاقتصادي دفع الدول الكبرى آنذاك إلى السيطرة عليها وسلبها حريتها . وتتابع على ضمها الى نفوذه منذ ظهورها في القرن السابع قبل الميلاد كل من ا

Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders

Objectives: Successful endodontic treatment outcome requires effective shaping and cleaning of root canals. This study aims to evaluate the smear layer removal after continuous chelation (CC) ) NaOCL\HEDP( and sequential chelation (SC) )NaOCL\EDTA( and their influence on the push-out bond strength (POBS) of Bio-C sealer. Materials and Methods: Palatal roots of the maxillary first molar (n=72) were divided into four groups (n=18) as follows: 3% NaOCL, SC: 3% NaOCL followed by 17% EDTA, CC: 3% NaOCL \9% HEDP and Distilled water. Thirty-two roots (n=8/group) were split longitudinally for smear layer evaluation using SEM. Forty roots were obturated with Guttapercha and Bio-C sealer using a single cone technique. Thre

Abstract:

               The aim of the research is to verify the role of organizational trust as an “administrative” dimension of objective importance in the relationships adopted by the Iraqi General Insurance Company with customers, as it is one of the basic pillars in building and succeeding companies, which allows the provision of services with high confidence through the customer relationship management system in order to achieve The company's goal is to gain new customers, retain current customers, increase work in insurance companies, and develop the national economy by increasing the company's sales and profitability. The research

The research shows the importance of orientation towards the formulation of the green strategy and its effect in determining the behavior of the green municipal institution in Babel governorate. The research highlighted the formulation of the green strategy as an important variable, especially today, the trend towards protecting the environment and minimizing the damage resulting from the delivery of services, and through it also the type of green behavior or performance adopted by the municipal institution and the emergence of the need for a strategy that is not harmful to the environment. The research took the sample intentionally comprehensive size of 222 personnel of municipal institutions and some formations concerned with t