انطلاقاً من ضرورات التجديد والتطوير لمجلتنا العزيزة، ستجرى اضافات عليها بين الحين والآخر، قد تتناول شكلياتها و/ او محتوياتها. والبداية ستكون بترجمة المقالات والبحوث التي تقع في اختصاصها من المجلات الاجنبية المرموقة عالمياً، فإختارت هيئة التحرير المقالات الخمسة التي سيرد ذكرها لاحقاً للقيام بترجمتها بأسلوب علمي يعطي للتصرف والاضافات حدوداً لتصبح مقبولة وسهلة على القراء. فالمهمة هذه وان كانت صعبة وتت

يعد علم أصول الفقه السبيل إلى استنباط الأحكام من النصوص الشرعية، وبقواعده يسدد المجتهد نظره في أحكام الشريعة ويعينه على الوصول إلى الحقيقة. فهو علم دقيق المسلك، يقصده كل من يتحاشى السطحية في فهم النصوص الشرعية وتفسيرها وتكييف الوقائع والتصرفات الشرعية على النصوص تكييفا صحيحا يعصم العقل عن الخطأ، فهو بالنسبة إلى العلوم الشرعية كالنحو بالنسبة إلى العلوم العربية. وقد نال هذا العلم من جهد العلماء الحظ الأكبر وا

The researchers have a special interest in studying  Markov  chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable  samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one  of the ministries. Results are analyzed by applying  Maximum likelihood estimation  and Ordinary least squares  methods resulting

It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo

Language ecology is the interactions between the environment and language. Such a discipline, ‘language ecology’ or ‘ecolinguistics has been founded by Einar Haugen’. Accordingly,  the study aims at qualitatively reviewing the theoretical and conceptual issues surrounding the subject of language ecology  by tracing the roots of language ecology. It further highlights the fundamental inconsistencies between how the concept of ecology is perceived in sociology and biology, and is applied to language, particularly, transposing the main central concepts of bio-ecology, such as relationship/interaction, environment, and organism to human language and theory of ecological-linguistic. The theory wavers among placing the focus

The concept of employees voice has received a great deal of attention by researchers in the field of organizational behavior and human resources management especially in the last three decades of the twentieth century , this importance has deep ranges limits in terms of its discussion history, so it became a behavioral variable received a great attention and care in managerial and organizational studied and basic pillar in the success and excellence of organizations in maintaining its human resources, the research explain the concept and benefits of paying attention to the voice of employees in business organizations , and the theories interpreted to employees voicing and clearing the motivations behind employees voicing, and dis

Soil is considered one of the main factors of subsidence phenomena which
became continually happen in Baghdad (Ghazalia, Ameria, and Hay al-Amyl)
causing bad effects as shortage of drinking water, traffic jam and formation
swamps.
This thesis depends on soil study to a depth 15 meters, due to its
importance in subsidence. This done through specifying its chemical physical
properties.
Soil within Iraq climate, in case of water stopping for any reason it contract
and shrink away especially when it exposed to high pressure these factors
finally caused subsidence. In case of leakage underground water or that of
damaged water pipes this will contribute to chemical reactions which damage soil
structure and incr

    A field study aimed at identifying the degree of satisfaction of secondary school principals with regard to the role of universities and their obstacles in developing their administrative skills. It adopted the descriptive analytical approach. The research community consisted of (249) male and female principals in the schools of Baghdad (Al-Rusafa and Karkh), and the research sample was chosen by the simple random stratified method at a percentage of (40%) of the research community, and the number of the sample was (100) male and female principals. A questionnaire consisting of (40) items distributed between two domains was developed. Its validity and reliability were confirmed. The researcher used the (SPS

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

This study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extractio