This paper has been taken out of a PhD dissertation titled "features of the political of Ali Al-Wardi" by the student Nahid Jaber Hassan .It was supervised by assistant professor Dr. Amer Hassan Faiyadh. Ali Al-Wardi (1913-1995) is a brilliant Iraqi Scientist. He wrote many scientific books. He created so many en lighted societal thoughts. Concerning the political affairs, Al-wardi presented opinions concerning the Iraqi Society based on the tri-concepts (The individual to be a good citizen, the society to be civic and the state to be modern). This paper is concerned with the uncovering of the concepts of authority and the state in the thinking's of Ali alwardi .He considered those variables as the basis of the tri-dimensional political

The research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
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      That corruption with all its forms,  has prevailed over the whole world, but  with  different degrees relaying on the one who leads these countries of rulers, followers and officials who have been deemed  the main reason for that corruption, but if these  rulers  were righteous, These countries would have blessed and elevated and were corrupt unjust tyrants who were the disaster that befell the chiefs of those countries  with ruin, misery, and backwardness. This is what we sought to prove and clarify by considering the verses of the Holy Qur’an in respect with this topic. The research includes an introduction, two topics, and a conclusion.

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The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .

Background: Assessment is an important part of the learning cascade in education. Students realize it as an influential motivator to direct and guide their learning. The method of assessment determines the way the students reach high levels of learning. It has been documented that one of factor affecting students’ choice of learning approach is the way how assessment is being performed. Many methods of assessment namely multiple choice questions, essay questions and others are mainly used to assess basic science knowledge in undergraduate education. Objectives: The aim of this study is to compare multiple choice questions (MCQ) and essay questions (EQ) (record the success and failure rate of multiple choice questions (MCQ) and essay quest

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the