ان الضريبة المفروضة على المكلف يجب ان لا تكون قيدا على حق الملكية الخاصة

This study aims to identify the impact of using the infrastructure of the Information Technology (IT) on the performance of human resources in the public universities. This process is done by doing research in the size, quality, and efficiency of the performance, also speed of achievement and simplification of procedures. Diyala University was chosen for the diagnosis through the opinions and attitudes of its employees.  Consequently, suggestions that contribute to improve the performance of the employees and thus its overall performance are obtained. Another objective of this study is identifying the human resources which are currently used in academic institutions and educational services systems because the significant role of th

Abstract

    This research was conducted to test the hypothesis (There is no significant moderating effect for Dramaturgy on the relationship between impression management strategies and PTSD), (45) employees in Iraqi drilling company (Basra province)  were selected as a sample. Findings showed that the percentage (0.91%) of the employees who are exposed to accidents as a result of work suffer from post traumatic stress disorder, which negatively affects their organizational  behavior, thereby, reducing future performance, findings also showed that the employment of impression management strategies will assist management to address PTSD among employees wh

Six house-hold Abyssinian pumps distributed in different villages of Mansoura (Mans-I, Mans-II and Mans-III) and Talkha (Talk-I, Talk-II and Talk-III) cities, Egypt, have been selected for regular seasonal water quality assessment during 2017. Water samples have been collected within the mid-periods of four seasons Standard assessment tools were employed for the integrated water quality assessment including Water Quality Index (WQI) and ISO standard algal toxicity test. WQI displayed remarkable local and seasonal variations with excellent (≥ 90) and good (70 - 89) only recorded for water samples collected from Mans-I pump located in sparsely populated area and far 50 meters only from the eastern (Damietta) branch of Nile River. WQI of

The human being is a social being and human communication is a fundamental axis in the process of social interaction, and the characteristic of social shyness grows through the interaction of the individual with his environment. Identifying the level of shyness among university students, and identifying the differences in shyness among university students according to specialization (scientific, humanities). In order to achieve the objectives of the research, the researcher prepared a measure of shyness based on Zimbardo's theory, and the components that he identified are the (behavioral, cognitive, and emotional components). The validity and reliability were calculated using the Cronbach's alpha method, reaching (0.94), and the scale in

استهدف البحث الحالي تعرف أنماط الشخصية الإنيكرام السائدة ضمن مركز الغريزة لدى طلبة قسم التربية الخاصة، وكذلك تعرف أنماط الشخصية الإنيكرام السائدة ضمن مركز الغريزة لدى طلبة قسم التربية الخاصة وفقاً لمتغير النوع (ذكور، إناث)، ولتحقيق هذه الأهداف تم اعتماد الصورة المختصرة لمقياس أنماط الشخصية الإنيكرام المُعد من قبل (ريسو-هيودسن، 1995)، ترجمة (الياسري، 2004)، (تقنين: السلطاني، 2007)، وقد تم التحقق من الخصائص السيكومت

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

The aim of this study is to highlight the relationship between competitive intelligence and Entrepreneurial Performance by centralizing the strategic vigilance of a sample of civil faculties in Baghdad. The sample of the study was targeted at 10 Iraqi civil colleges, which consisted of (133) members of the faculty council of the faculties, the search data was collected using the questionnaire form as the main research tool. The results showed that the correlation and influence of competitive intelligence and strategic vigilance in the Entrepreneurial Performance, as well as the role of strategic vigilance as an intermediate variable between competitive intelligence and Entrepreneurial Performance.

This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

     This study aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking  governance and achieve strategic objectives), has been tested hypotheses. Study has reached