Abstract
         The role of the independent variable and human resources capabilities was the role of the adopted variable. The aim of the research is to identify the level of participation in the knowledge of the organization through human resources and the rigorous scientific investigation to develop new mechanisms of action that help To manage the organization in the implementation of its mission and achieve its main objectives that have been found for it is to encourage the work of scientific research and maintain the preservation of its continuity to increase the competencies of knowledge, technical and skill to form a future workforce qualified to work In the sectors of society.

The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The study of cuneiform texts is very important for finding out the ancient history of Iraq and its civilization, as well as the close relation among languages, especially Semitic, the mother language to which both Akkadian and Arabic belong, the matter that clarifies the linkage among them. The Akkadian language is among these Jazri (a Semitic branch) languages, besides Arabic. It is the most ancient one. It consisted of a lot of genuine linguistic rules derived from the mother Jazri language. Contrastive Akkadian studies approved these linguistic rules. Due to the close linkage that relates Akkadian language to its sister Arabic , as they both relate to the same family, the researcher an verbs and compared them with studied aspects and moo

Kinetic analysis has received great importance in the fields of sports and biomedicine, as it provides accurate data about the motor performance of athletes and helps in improving performance and preventing injuries, and among the technological tools currently available, artificial intelligence applications such as the (on form) application, which works to analyze performance directly and indirectly and has several advantages where direct analysis of performance is possible and reduce time and costs without referring to the video and analyzing it with analysis programs such as the (kenovea) program, which needs more time and greater experience by the person analyzing it, The research aimed at a comparative study to measure some mechanical v

The banking credit has a significant role in supporting the economic development process as it is considered a financial medium between the depositors and investors through turning the money received by the bank in from of banking deposits from a person who has a monetary surplus into another person in need of this surplus . this credit contributes also in directing the economic activities toward investing project generally and strategic investing projects in special that the country lacks which is in need of optimum exploitation to the available resources. In addition , the banking credit represents the most important source of revenues that the banks gain and contribute in increasing their profitability.

Infographics have the capability to organize and display information in a way that is easy for viewers to retrieve and make observations. While infographics have been successful in various fields, their potential benefits in composition writing have not been explored. The primary objective of this study is to investigate the perspectives of Iraqi EFL students who used infographics as an educational technology tool in composition writing, and to identify how gender influences students’ performance when using infographics in EFL writing classes. The significance of this study lies in its integration of infographics as an educational technology tool for teaching writing, aligning with the current trend of technology integration in ed

This paper is an attempt to investigate the syntactic and semantic features of the English phrasal verbs. In this paper, phrasal verbs were classified into subgroups according to their syntactic and semantic characteristics. After giving a survey of literature written on the meaning and definition of phrasal verbs, two sections have been devoted to tackle the most important issues in this category of English verbs. Section one sheds light on the basic definitions of the term ‘phrasal verb’ which are, according to the researcher’s point of view, sufficient to cover the area of the study. In addition, it studies the number and the importance of phrasal verbs in English. Section two deals with the syntactic and semantic features of Engli

      يعد موضوع الرساميل الفكرية من المواضيع الحرجة في نجاح وتميز المنظمات بالأخص اذا ما تم ربطه بإدارة خبرة الزبون، وبسبب ما تتسم به البيئة العراقية من حركية اثرت على جميع القطاعات ومنها القطاع المصرفي ،كان من المهم البحث في  انواع الرساميل الفكرية وعلاقتها بإدارة خبرة الزبون خصوصا عند مدراء المصارف الأهلية، تكمن اهمية البحث في ارتباط  متغيراته ببناء القدرات الاستراتيجية للمصارف لتحقيق التميز والاست