This research is an attempt 0f discovering an advice and mention kinds of politics  with administration sides through the Umayyad  era in the way of showing it which had directed to successors and princes in the state , whereas this subject did not take the chance , as historian research which dealt with this advice through the continuous period after the early Islam and Umayyad era

Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

Abstract

In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of ​​research in the statement of the role of

The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

Evolution in the modern era Which led to the rapid change in the forms of industrial products For many reasons, So put current research into question the view (What are the design requirements that define the formal change in the Iron clothes)? To reach the aim of In the design cornerstonesUnderlying the formal changethe Iron of the clothes, In the first section shed light on the development stages of systems design lists the historic stages of development and energy operator devices irons and mechanism of action and internal components, while in the second part, which was entitled (The role of technology and the factors influencing the change formality of Iron) touched on the three topics which technology modern industrial and receiver,

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

The current research aims to evaluate the appraisal form for Arabic language teachers in light of comprehensive quality standards by designing standards for the competencies of primary school teacher in accordance with comprehensive quality requirements. The researcher adopted the descriptive approach. The research community included the Arabic language supervisors in the Education Directorates of Diyala Provincial and Baghdad. The research sample consisted of (14) supervisors from the Diyala Provincial Department of Education and the First Rusafa Education Directorate in Baghdad Governorate by (8) supervisors and (6) Supervisors respectively specializing in Arabic language. As for the research tool, questionnaire prepared by the researc

نسب أغلب مؤرخي العلم الإنساني الطرق التي إتبعت في كتابة المنهج العلمي الصحيح ، في كافة العلوم و المعارف ، إلى العصر الحديث . و قال آخرون ان العقل البشري ، سواء في الأزمنة القديمة أو الحديثة ، هو واحد لا يمكنه التفكير أو العمل إلا بوجود منهج معين يسير عليه فكره و فعله ⁽¹⁾ ، مطلقين عليه تسمية المنهج التلقائي . و كما هو واضح من التسمية يمكن وصفه بأنه منهج يفتقر إلى الإدراك و الشعور . و يطبق هذا المنهج الغالبية ا