The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

The current research aims to :
•know the level of social intelligence of the sample as a whole .
. •taraf statistically significant differences in social intelligence between disadvantaged and
non-disadvantaged peers .
To achieve these objectives, the selected sample of Talbhalmrahlh medium and specifically
students of the second grade average, were chosen randomly stratified's (360) students
included sex (male, female) and (deprived of the Father and the non-deprived) for the
academic year (2013-2014) for the province of Baghdad on both sides (Rusafa-Karkh (
As applied to them measurements of social intelligence, which is prepared by the researcher,
having achieved _khasaúsma of psychometric (valid and re

Purpose: The diagnosis and determine the level of balance between the time available for life and work with the doctors in the hospitals of t the six hospitals in the City of Medicine.

Design / methodology / Approach: It has been relying on ready-scale, to make sure the diagnosis and determine the level of balance between the time available for life and work, where they were distributed on Form 42 doctors in the six hospitals in the City of Medicine, were analyzed by software (Nvivo and SPSS v.22).

Results: The results showed that there is a good level of balance between the time available for life and work with the doctors.

Research limitations: The diffi

Background: Traditional teaching methods of cardiopulmonary resuscitation (CPR) are not effective for most learners today. They may lead to lack of retention of survival skills and poor outcomes. Various methods are adopted to provide optimal, effective, and attractive teaching methods. Application (app)-based teaching can be used as an alternative way for learners to develop their knowledge and skills. Despite the large number of professional and nonprofessional trainee members, the high quality of CPR is still not fulfilled. Technology-based learning can prove to be an effective way to teach medical subjects such as pediatric cardiac resuscitation, which require an optimal teaching environ

This work presents the construction of a test apparatus for air-conditioning application that is flexible in changing a scaled down adsorbent bed modules. To improve the heat and mass transfer performance of the adsorbent bed, a finned-tube of the adsorbent bed heat exchanger was used. The results show that the specific cooling power (SCP) and the coefficient of performance (COP) are 163 W/kg and 0.16, respectively, when the cycle time is 40 min, the hot water temperature is 90^oC, the cooling water temperature is 30^oC and the evaporative water temperature is 11.4^oC.

This study has aimed to measure the relationship between the skills required for the labor market and the employment of graduates of community colleges at King Khalid University. For gathering the required data, a questionnaire has been designed and distributed to the faculty members of community colleges at King Khalid University in a random sample method. The chosen sample size has covered (123) individuals. Questionnaire forms have been distributed and retrieved from (117) participants. Therefore, the estimated response has reached 95 % of the total sample size. The results of the study have shown that there is not any significant relationship between the skills which the graduates   acquire and the requirements of employmen

 The purpose of this research is to investigate the effects of rotation on heat transfer using
inclination magnetohydrodynamics for a couple-stress fluid in a non-uniform canal. When the
Reynolds number is low and the wavelength is long, math formulas are used to describe the stream
function, as well as the gradient of pressure, temperature, pressure rise and axial velocity per
wavelength, which have been calculated analytically. The many parameters in the current model
are assigned a definite set of values. It has been noticed that both the pressure rise and the pressure
gradient decrease with the rise of the rotation and couple stress, while they increase with an
increase in viscosity and Hartmann nu

The study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to te