governance Is considered as one approach that gained the attention of many researchers in Management and politics field as one of the dominant philosophies and desired in the current period, became seen as a panacea for all diseases afflicting in particular public administrative organs in General ,This concept has been associated with concepts of reorganization Reforme besidc the administrative directed to improve the efficiency and effectiveness of the performance of such devices as reflected on the totality of features and characteristics that relate to service fulfillment needs of beneficiaries and underlying phenomenon, there was also a constituent charact

منطق الشكل في الخزف

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

The aim of this research is to find out the impact of cognitive incompatibility schemes on the development of creative thinking skills among first grade students.
To prove the objective of the research, the researcher put the following hypothesis:
There is no statistically significant difference at the level of (0.05) between the average score of the experimental group who study the history of ancient civilizations according to the patterns of cognitive conflict and the average grades of the control group students who study the same subject in the usual way in the test of post-creative thinking skill

You need all economic units to the analytical and detailed information to make different decisions, and should be characterized by this information to relevance and credibility and to provide in a timely manner, and provide cost information to be used for the purposes of financial accounting system (to determine the cost of inventory types, the cost of production) For the purposes of management accounting to take a different decisions (pricing decision, to accept or reject the order), and faces many problems cost accounting system in addition to the failure to address many aspects of it should be developed to take advantage of the current system of cost accounting for the countries selected criteria.

The two terms"of fective intelligece and organizational intelligence" is it is the emotional intelligency and organizational intelligency"are considered as one of the contemporany terms which the various organizations started to function them in their activities to in crease their efficiency.

This study aims at examining those two terms and the possibility of their functioning them in one of the general organizations and the questionnaire is used as atool to gather information that are distributed on asample consists of (50)employees and selected randomly from various organizationl levels.

The most important conclusions:<

أفرزت الظروف الاقتصادية والاجتماعية التي عانى منها الاقتصاد العراقي العديد من الاثار السلبية وتكريس بيئة من شانها التشجيع على اقامة مشاريع صناعية وخدمية لا تتناسب وتغيرات السوق وتعتمد على آلات ومعدات بسيطة وتشتمل أعمال حرفية يدوية الصنع وبائعي التجزئة ومختلف انواع الورش والمصانع والمعامل غير المرخص لها وغير المجازة قانونا، حيث أنتشار المشروعات بشكل عشوائي غير م

ابعاد الجودة في السيطرة على العدوى المكتسبة في المستشفيات الحكومية العراقية: دراسة تقويمية

This study aimed at identifying the effect of violence on speech disorders concerning Arab Broadcasting . Language is a pot of thought and a mirror of human civilization and communication tool, but the Arabic language is suffering a lot of extraneous terms them, particularly through the media. This study attempts to answer the following question: Is the phenomenon of linguistic duality in the Media reflected negatively on the rules of the classical language? The study deals with the explanation and interpretation of the phenomenon that has become slang exist in our Media More. And the study suggests re- consideration of the value in the Media ,hence the problem will be resolved.   

     الحمد لله رب العالمين وأفضل الصلاة وأتم التسليم على خير خلقه محمد وعلى آله وصحبه أجمعين .. فقد عنى علماء الأصول بموضوع دلالات الألفاظ اعتناءً بالغاً لاسيما موضوع اللفظ العام والخاص وما يتعلق بهما من مباحث ؛ لأهميته في فهم المعنى المراد واستنباط الأحكام من النصوص الشرعية ، وقد تناولت في هذا البحث جانباً من مباحث اللفظ العام ألا وهو (اللفظ العام المراد به الخصوص) وتطبيقاته في آيات أحكام سورة ا