The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

Investment in Human is one of the best and most important investments as it is renewed and developed resource over time in comparison with depleted material resources. Human resources is considered the part of the population that could be employed economically to contribute in increasing production energies as it is the support pillar of the society and have great energies that construct the society and raise of nations as well as he is distinguished with characteristics of ambitions to freedom.

Iraq is one of the countries that has large number of population in age of work and production and reduce in age dependent classes (children and old people).This dynamic in population led to step

Abstract:
Ibn al-Khatib valuable Mokhtarath poetry as a moral standard that writer
committed to the conscious function of art, and believing that the place
literature is determined standards of literary and alone is a (complete criticism
from a moral stance) was adopted by the evidence of a professional image
analogy and metaphor, and metaphor and the antagonism of the expression
of all ideas put forward is consistent with the internal rhythm arts Bdieip
consistent with the method Bhawwarith and clarity of language structure and
carried Petrakebha multiple form of expressionism. Ghani, who contrast
abstraction and its proximity to the Forum staff readily near the sensory data,
and the religious impact of the

The study relied on data about the health sector in Iraq in 2006 in cooperation with the Ministry of Health and the Central Bureau of Statistics and Information Technology in 2007 Included the estimates of the population distribution of the Baghdad province and the country depending on the population distribution for 1997,evaluate the health sector which included health institutions, and health staff, and other health services. The research Aimis; Measurement an amount and size of the growth of health services (increase and decrease) and the compare of verified in Iraq and Baghdad, and evaluate the effectiveness of the distribution of supplies and health services (physical and human) of the size of the population distribution and

The research attempts to identify the pattern of punctuation in contemporary Iraqi poetry through delving into the poetry of an Iraqi poet belonging to the seventieth generation, Namik Abdul Deeb, who belongs to the poets of Arab modernity in general, the research has reached many results, including that the signs of deletion were vocabulary marks any They are located in the center of the poetic singular, or inline markers, which are those that fall within the poetic line of the prose poem separating its vocabulary, or cross-sectional marks located within the poetic passages that are part of the poetic text, and finally text marks which are located within the poetic text and fragmented into Parts. The research also found that the work of

The issue of the other in the graphic design and specifically the advertising constitutes a cognitive study of the structure of the intellectual expansion in the cognitive and intellectual creative systems because of the implicit and declared embodiment it provides within the mechanisms of reading in the advertising design that appeared according to the other and through the embodiment of the textualism, the difference and the binary opposites is nothing but a reaction to the design thought and what constitutes of the manifestations of the other in advertising design. Based on the above, we review this study (Manifestations of the Other in Graphic Design) to clarify the topic through four chapters. The first chapter included the research

It is no secret to everyone that the Arab individual suffers from poor self-awareness and political awareness, which made the state and the importance of its existence and preserving its institutions not among his interests, which made researchers wonder about the possibility of strengthening it and the extent of its impact on the future of building the contemporary Arab state. So, the study attempts to addressing the issue of community awareness and its impact on building the state through a clear intellectual vision that blended what is social and political to define the concept of community awareness and highlight its importance and role as a basic pillar in shaping and building modern Arab countries in the Arab world and ways to enha

The objective of this research is to determine the impact of marketing capabilities in building the reputation of the market organization. Marketing capabilities are one of the contemporary trends that can be adopted by the organization in the implementation of all its tasks and thus it can be assisted in achieving many advantages which are the most prominent marketing reputation in the environment The research problem indicated that there is a clear failure to employ the dimensions of marketing capabilities in the organization's reputation. The National Center for Engineering Consultancy was selected as the field of application. The questionnaire was used as a tool to obtain the research data that were prepared based on a number

The United States has stood by Iraq and supported militarily and morally, but the relationship did not quickly be strained again before August 1990, when the oldest former political system in Iraq after Iraqi troops entered the territory of Kuwait, the United States stood beside Kuwait because the two parties link military ties opted States United to support the Kuwaiti side relying on the resolutions passed by the UN security Council, the United States and found in this issue right opportunity to execute the mechanics of meddling in Iraqi affairs and the various means of political, economic, military, and methods for dealing with Iraq, especially after finding the impediment standing in front of the implementation of its goals The strat

The research, which was drawn from his doctoral thesis (People's Policy towards Vietnam 1949-1979), discussed the roots of the connections between the Chinese and Vietnamese communists since the 1920s, the presence of Ho Chi Minh and other Vietnamese communists in China, their influence by the revolutionary struggle of the Chinese Communist Party and their establishment of a group of The Vietnamese Revolutionary Societies and the Indo-Chinese Communist Party until the outbreak of the Vietnamese Revolution and their success in declaring the establishment of the Democratic Republic of Vietnam in 1946. Keywords: Ho Chi Minh, Chinese Communist Party, Indo-Chinese Communist Party, Democratic Republic of Vietnam, Chou En Lai.