The institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes an

ركزت الدراسة على بيان مؤشرات التنمية الحديثة في جمهورية تنزانيا المتحدة مع بيان التحديات الداخلية والخارجية التي تواجهها والتي تعرقل استدامة هذه المؤشرات وتطورها بالشكل الذي يسمح لهذا البلد المحافظة على استقراره ،ومن ثم استمرار برامجه التنموية الشاملة المستدامة، وهذا الامر لا شك يتطلب مواجهة مستمرة وفاعلة للمعرقلات الاقتصادية والسياسية ومنظومة الفساد في اجهزة الدولة . وتوصلت الدراسة في مجمل نتائجها بان

ابعاد الجودة في السيطرة على العدوى المكتسبة في المستشفيات الحكومية العراقية: دراسة تقويمية

The importance of the jurist concentrated on Abu-Abdullah Mohammad Bin Ismael Al- Bukhary who wrote his famous writing (the great history) according to his Modern approach.  His style was clearly aimed to record historical events helped narrators reported novel especially through deep reading to be as a sign of special different style from curriculum historians and their ways. It was an approach like an affect charm to the reader and transmitted to a state of grandeur and pride.  

The importance of the jurist concentrated on Abu-Abdullah Mohammad Bin Ismael Al- Bukhary who wrote his famous writing (the great history) according to his Modern approach.  His style was clearly aimed to record historical events helped narrators reported novel especially through deep reading to be as a sign of special different style from curriculum historians and their ways. It was an approach like an affect charm to the reader and transmitted to a state of grandeur and pride

The two terms"of fective intelligece and organizational intelligence" is it is the emotional intelligency and organizational intelligency"are considered as one of the contemporany terms which the various organizations started to function them in their activities to in crease their efficiency.

This study aims at examining those two terms and the possibility of their functioning them in one of the general organizations and the questionnaire is used as atool to gather information that are distributed on asample consists of (50)employees and selected randomly from various organizationl levels.

The most important conclusions:<

The study used analytical and descriptive methodology in ministry of education and educational institutions in Baghdad. While the digital transformation was studied as independent variable with four dimensions, knowledge creation on the other hand was examined as dependent variable with five dimensions .The study aims to unearth the digital transformation and its reflections on knowledge creation as well as to identify the digital roles of educational institutions. Furthermore, the study sought to identify the reflections of digital transformation in the education system, particularly the ministry of education.

Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

In the midst of political, cultural and economic fast developments accelerated, the world witnessed, with the accompanied big communication revolutions, many shapes of powers. Those developments were followed by changes in relations of international level.

The most prominent among those developments was the international public relations which became equal to official international relations. Moreover, the international public relations became a complementary element dur to the growth of public opinion and its affection on political regime. Such growth of public opinion pushed the politicians to address it; and try to gain its support.

The US was the first realized the importance of international public relations. Th

       In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifyi