The policy issue in all countries of the world is concerned with government and research because it has the ability to reveal many of the problems facing the state and its organizational and scientific capabilities in the development of solutions and appropriate treatments that go beyond random and improvisational reactions, As a result of this interest, many studies have attempted to conceptualize and academicism it. The concept of public policy has been linked to various aspects of social life such as social, economic, educational, agricultural or other aspects. Public policy, regardless of its meaning or its relation to aspects of life, refers to the systematic thinking that directs the behavior and actions of the state, organization

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

The study aimed to reveal the obstacles of administrative creativity among the leaders of secondary schools (the curriculum system) in the northern border region, which relate to the obstacles (organizational, motivational, and psychological). In addition, to identify the most important statistical differences between the responses of the members of the study sample, which attribute to the variables (educational qualification, year’s Administrative expertise). To achieve the goal of the study, the researcher used the descriptive analytical approach, and to verify the validity of the tool, it has presented to several referees and faculty members in the educational field. The validity of the internal consistency was also calculated for t

The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

After atour-For quite somtime,in the field of research and investingation on the economic aspects and the impact of her money is mportantin the evolution and emegece of the Islamic countres,especially including especially Morkhana him specimer nigh borhood the countries of the mashreq al islami,searhout,among other things summarilesas

The oil exports play a vital role in supporting economic development and raise the economic growth. The oil exports can increase the economic growth via three main channels which are supporting the productive, distributive and service sectors; increasing the investment and capital formation; and increasing the employment rate.

However, the oil exports did not have an important role in increasing the economic growth in Iraq. Therefore, it also did not provide the required support to other economic sectors, neither participated in increase the employees’ skills nor increase the investment rate. It may slightly contribute in enhancement the infrastructure that can attract the public and private investments

عانت الغابات في العراق قصوراً واضحاً في مجال إشباع حاجة السكان لمنتجاتها الرئيسية المتمثلة بالأخشاب ومنتجاتها الثانوية المتمثلة بالأغصان والأوراق والنباتات الطبيعية والحيوانات البرية ونواتجها الأخرى، مما يتطلب التفكير بمحاولة إيجاد سبل جديدة لحل هذه المشكلة الاقتصادية المرتبطة بعنصريها الحاجة للأخشاب والأموال المخصصة لتطويرها عموماً.

لقد دمرت مساحات كبيرة من الغابات وحرقت وقطعت من

The Results of Theoretical Studies and Experiment of Advanced Economies , Have Been Proven That Investment Expenditure Is Not The Only Factor And The Main Source of Production Growth, But Efficient Using Of The Fixed Assets Is More Important In This Process, All That Depends On Groups of Factors Called The Non-Investment Economic Growth,  That Are Un-bodied Technical Progress With Organizational Nature.

It's Distinguished Features That it has An Influence on The Production Growth Without Any Large Additional Investment Expenditure Or Any Additional Increment in Inputs And That Can Not Be Reached Without Activating The Factors of Non-Investment Economic Growth, Which is Still Affecting Negatively In T

ان مرتكزات السياسة الخارجية العراقية لمرحلة ما بعد العام 2003 قد عكست توجهات ايجابية قادت الى صياغة مجموعة من الرؤى والتصورات الاستراتيجية الجديدة التي افضت الى اعتماد وتوظيف الوسائل والقنوات الدبلوماسية بوصفها وسائل فعالة وبطريقة متكاملة ومتوازنة من اجل تعزيز مستويات الاداء الفعلي وتحقيق جميع الاهداف المستقبلية للسياسة الخارجية العراقية في ضوء صياغة معادلة مفادها: تدعيم وترصين اداء مؤسسات صنع السياسة ال

ان مرتكزات السياسة الخارجية العراقية لمرحلة ما بعد العام 2003 قد عكست توجهات ايجابية قادت الى صياغة مجموعة من الرؤى والتصورات الاستراتيجية الجديدة التي افضت الى اعتماد وتوظيف الوسائل والقنوات الدبلوماسية بوصفها وسائل فعالة وبطريقة متكاملة ومتوازنة من اجل تعزيز مستويات الاداء الفعلي وتحقيق جميع الاهداف المستقبلية للسياسة الخارجية العراقية في ضوء صياغة معادلة مفادها: تدعيم وترصين اداء مؤسسات صنع السياسة ال