The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

Abstract

Through social service tasks for the elderly, it natural for elder people to have some attitudes about the quality and nature of provided services, whether negative or positive. Accordingly, the current research is an attempt to investigate the attitudes of the elderly toward the social service provided to them in the nursery homes. The research sample included 60 elderly people chosen from the nursey home at Al-Karrada district and then a scale of attitudes was administered to them that had proved its reliability and validity. The study concluded with a set of recommendations and suggestions were.

Nosocomial infections (NIs) are hospital-acquired associated infections, and also contracted due to the infections or toxins that exist in some location, like hospital. Therefore in our study, 4 Lactic acid bacteria (LAB) isolates were obtained from dairy product (Lactobacillus brevis, L. acidophilus, Lactococcus raffinolactis and Lactococcus lactis) and were tested for Bacteriocin production to select Lactococcus lactis among them. Cell free supernatant (CFS), Lipid and partial purification of protein La. Lactis had high inhibitory effect against test pathogens (E. coli, Bacillus cereus, Staphylococcus aureus and Streptococcus). 30 isolates that diagnosed by Vitec, were isol

Abstract

The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines  Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q

The purpose  of the research is interpretation of what quality transformations In the Arab commercial banks' management, and determine which fields that have been achieved in the third millennium, and elicitation the governance trends for future vision to manage them and estimate the expected value for these transformations, the importance of the idea of ​​research in investment the implicit and the apparent of practical knowledge stocks in the minds of managers by specialized language with the application of electronic business philosophy in response to the challenges of the information age and who should occupies those banks the center of Arab leadership and excellence, and try to upgrade to command centers in their co

The researcher tried to concentrate on the field study included many houses for the sake of documenting it by pictures and schemes with its history using the available data that had got from elderly whereas the rest of heritage will document in other research , in God willing .
The research confined on the studying of examples heritage houses which was some of them had built at the end of 19th century AD but, other of them had built on the beginning of 20th century . In spite of considering these buildings are important and as a sign to architect art of Jubba but, there is never full studying written about them in Western city .
The importance of this study lies on documenting sides of environmental and climatic progress which Iraq

The Caves within Surdash that are located in the northwest of Sulaymaniyah governorate in Iraq within the area (672) km district have been studied as they characterized by natural variable criteria reflected in turn on caves formation.  One of the remarkable criteria is the characteristic of geological formations which include(12) Geological Formation, (6)of them Karst with high permeability. The field study showed that a high number of Caves in these karst formations in addition to the prevalence of geological formations with (75) linear structures extending NE-SW directions as well as the availability of water resources. Studies approved that caves vary in their sizes according to inverse relationship between caves areas and how c

Abstract

The population is sets of vocabulary common in character or characters and it’s study subject or research . statistically , this sets is called study population (or abridgement population ) such as set of person or trees of special kind of fruits or animals or product  any country for any commodity through infinite temporal period term ... etc.

The population maybe finite if we can enclose the number of its members such as the students of finite school grade . and maybe infinite if we can not enclose the number of it is members such as stars or aquatic creatures in the sea . when we study any character for population the statistical data is concentrate by two metho

Old Iraq includes the first experiences in establishing the first residential settlements in the Mesopotamian, and model villages designed and the pulp units in it and their natural matter, that made it perennial, and construction continues until now with it. These experiences were the basis for the emergence of the Iraqi civilization and thus the world and the beginning of writing, trade and the religions of the divine since before history, and then the Sumerian, Babylonian and Assyrian civilizations, and their villages that formed the Fertile Crescent.

There is a lack of knowledge and disregard for the distant and near history of Iraq in the field of rural housing, despite Iraq's leadership in this field, with the aim of the re

Interest in the teaching profession is one of the most important steps on the road to education reform to develop the quality of education is not only through the teacher's professional competencies required, interest in the teaching profession in any society stems from fingerprints left by the teacher on his behavior and morals and their minds and their personalities. Today we are going to provide scientific, technical and research is enormous, we need more powerful skills and ways of thinking that must be acquired by the teacher. The current search is gaining importance in terms of:

1. This is the first of its kind on the researcher's knowledge _ which deals with the modern trends in t