هدف البحث الحالي إلى عامل البخل المعرفي الذي يعد من العوامل التي تعطل الأفراد سعي الى الادراك المتمثل بالبيئة المادية والمعرفية والعالم المحيط بهم فهو يجعل الأفراد لا يرغبون في بذل المزيد من الجهد والوقت في التفكير والتحليل مما يؤدي الي معوقات في الإدراك، فالبخل المعرفي هو اعتماد الفرد الاختصارات العقلية والاستدلالات العقلية السريعة للحفاظ على الموارد العقلية عند التعامل مع المهام التي تتطلب في المقام الا

        This study aims to identify the amount of the effect of the ability to learn the individuals within the organization on the accumulation of intellectual capital and the role it plays in improving the performance of the organization, and to achieve that, the researcher designed a questionnaire to collect data and information from the surveyed respondents and analyzed using SPSS software, the study concluded after testing hypotheses to have a direct impact between the capacity for organizational learning and the accumulation of intellectual capital, which in turn affects the accumulation of intellectual capital as a positive and direct impact on the performance of the organization, al

The research problem lies in identifying the challenges facing spreading the culture of peace in Iraq, and the most important factors of its instability from the point of view of leaders and intellectual elites.The research derives its importance from the fact that the peace imposed by justice leads to a stable Iraq and a prosperous future.

The study aims to identify the most prominent challenges and obstacles created by wars and faced the process of spreading the culture of peace and instability in Iraq, and to shed light on the reasons leading to the employment of the capabilities of community leaders in spreading the culture of peace.The objective of the current research is to identify the challenges of spreading the culture o

Taliban has returned to the forefront since regaining control of Afghanistan in mid-August 2021, prompting the international community and researchers to speculate whether it has adopted a different political vision and ideology from its previous rule (1996-2001). The previous rule presented a distorted version of governance that lacked clear political and ideological foundations, characterized by impulsive and chaotic decisions, and the absence of a comprehensive theoretical and intellectual framework for governance.

Once again, Taliban returned to power on August 15, 2021, and took control of the country. This raised many questions about Taliban's return, the extent of its flexibility and adaptability that allowed the movement t

        Which was entitled : Aesthetic and dramatic dimensions of silence in the feature film , and the researcher clearly define after removing the confusion existing in some authorized sources , as for the concept of silence , adopted in this research is : the death of the audio stream , Hence the researcher shed a light on the aesthetic and the dramatic role of silence in the feature film , through the handing of the silent scenes ( absolute silence ) in the film research divided this research into four chapters . This first Chapter includes : methodological framework , which represents the research problem , which came with the following question : what is the mechanism of productive silence to the

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-