Use the accounting system of responsibility in assessing the performance of the company profit centers of the leather industry Given the importance of the profit centers of the General Company for Leather Industries, where a circle of activity that is accountable responsible for them (the director) about what is happening with costs and achieve revenues other words, the profit center is the beginning of an independent company with revenues and costs contribute to achieving the objectives of the company as a whole, which is to achieve profits, which means the comprehensive work of the centers of the need to evaluate its performance permanent depending on the conversion rates of the Interior. It was relied on the company's production

لم يكن من السهولة على الباحث في مجال التربية والتعليم تحديد مراحل التعليم في العصر العباسي الأخير او وضع فواصل محددة بين تلك المراحل المختلفة من ذلك العصر، لان التعليم آنذاك كان يتميز بالمرونة التي تتيح للتعليم الحرية المطلقة في اختيار نوع الدراسة والمادة الدراسية التي يريد دراستها.

فكانت المساجد والكتاتيب والمجالس العامة والخاصة هي المؤسسات العلمية الاولى للتعليم عند المسلمين في عهد ال

Displacement is a problem that worries the human conscience and has received the attention of the international community. Furthermore, it has become one of the most urgent issues nowadays, especially when the number of displaced people in different countries are increased because of the causes of displacement and their political, economic, environmental, social and psychological effects. Iraq is one of the countries where displacement has taken place in several governorates, according to United Nations and International Organization for Migration (IOM), Iraq is considered the second largest country in the world after Syria in terms of the number of displaced people in 2015. Gratitude, a positive emotional response to benevolence, is a m

Several studies have indicated that more than 600 cities in the world (intermas of rapid growth and development) will generate about 60% of international economic growth between 2010 and 2025 . by 2025 , 66% of the worlds population will live in urban areas the management of cities will face challenges that accompany this increase in the population which requires preparing to face these challenges and problems and the need to provide the aim of the research to know the readiness of Baghdad city to implement the strategies of urban management throught on asmple representing the ( Advisiry group for the comprechnsive development plan for the city of Baghdad 2030 and its supporters ) in the municipality of Baghdad and the number of

The aim of this study is to describe the leech species that are used in some of the alternative medicine clinics in Baghdad Province based on morphometric measurements and colouring pattern of the body. A collection of twenty leeches was provided from some clinics. All specimens were identified and described based on standard available keys. The morphometric characteristics and colouring patterns were recorded and the indicated that these leeches were Hirudo orientalis Utevsky & Trontelj, 2005 and H. verbana Carena, 1820.

Due to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we  have consideredwaste as an  alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need  of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a

The tourism services provided in the hotel organizations are a set of material and moral elements that represent tourist attractions that are offered to the guests in order to satisfy their needs and desires are accommodation, food, drink and other facilities to reach the satisfaction and satisfaction of guests.Where these tourist services need a mechanism to ensure their quality by working to identify and calculate the costs of these services properly and accurately with the attempt to referendum and reduce the waste and loss to reduce these costs while providing the finest types of tourism services by calculating the cost of production and the administration seeks to reduce Non-essential activities through hotel activities that add val

Keys to four genera and twelve species of the subfamily Phlaeothripinae (Phlaeothripidae) were constructed, these are: Haplothrips; Karnyothrips; Phlaeothrips; and Dolicholepta ,and the species are: Haplothrips cerealis Priesner; Haplothrips tritici kurdjumov, Haplothrips hukkineni Priesner; Haplothrips subtilissimus (Haliday) ؛ Haplothrips reuteri Karny; Haplothrips jasonis Priesner; Haplothrips sallloumensis Priesner ; Haplothrips pharao Priesner ; Phlaeothrips sycomri Priesner ; Karnyothrips flavipus (Jones); Karnyothrips melaleucus (Bagnall) ; Dolicholepta micrurus (Bagnall). These were collected from Baghdad

The research aims to identify how to enhance the quality of the human resources, focusing on four dimensions (efficiency, effectiveness, flexibility, and reliability), by adopting an adventure learning method that combines theoretical and applied aspects at the same time, when developing human resources and is applied using information technology, and that Through its dimensions, which are (cooperation, interaction, communication, and understanding), as the research problem indicated a clear deficiency in the cognitive perception of the mechanism of employing adventure learning dimensions in enhancing human resources quality, so the importance of research was to present treatments and proposals to reduce this problem. To achieve