This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

   The study aims to test the relationship of work pressure to its dimensions (role conflict, ambiguity of role, workload and nature of work) as an independent variable and its effect on organizational alienation by its dimensions (disability, lack of power, indifference, animosity, social isolation and self-alienation) (Restraint and confidence in negation, initiative, adaptation and living conscience) as a mediator variable, in some faculties of Baghdad University of Science (Medicine and Engineering) and Humanity (Education and Literature). The data was collected on the practical side, which was applied randomly (306) of the teachers and teachers of the colleges (56) items, which included the main research variables

The Strategy of employees' empowerment, organizational performance and total quality management represent three informative which were and still the hub of many studies and researches including the current study. The higher education is considered one of the most important services sectors and the main development as well as the civil progress in the society. It is the main source that provides the organizations with the human resources having scientific or practical professions. So Higher Education has been chosen especially Baghdad University as a sample of the study. The study problem is concentrated to find answers of the following   questions: What the level of the powers mandate in the organization concerning the

This research shows the importance of Baghdad in the field of urban heritage and was demonstrated in the Ibn al-Fiqh al-Hamdani's book Baghdad the City of Peace in which he focused on many urban aspects and reviewing its historical importance by connecting them with modern events and the role they play in cultural and civilized construction which included: mosques, schools and markets etc. and the service providing institutions and other pillars of the Islamic cities through showing the development back then and its importance as an integral part of the urban and cultural heritage of the Islamic cities in general and Baghdad city in particular. 

In his book Baghdad the City of Peace, Ibn al-Faqih Hamadhaani

سارت اليهودية على نهج التوحيد بعدما بعث الله تعالى موسى (عليه السلام) ليبلغهم رسالات ربهم، ليكونوا على هدى وصراط قويم، غير أن القوم لم يستقيموا على ذلك الصراط" فبدلوا وأولوا وتمردوا على موسى (عليه السلام) وصوروا الرب حسب أهواء أنفسهم لأنهم جبلوا على حب المادة والإيمان بالمشهود، فصوروا الرب بصور عدة بما يتماشى مع ما الفت عليهم نفوسهم .

ملخـــص البحــــث

يرجع تأريخ ظهور الفساد إلى بداية الخلق والخليقة، إذ اهتم الأديان السماوية بها كثيراً; وذلك لتوعية الناس إلى أن جَلل المصاب تكمن وراء هذه الظاهرة.

والقرآن الكريم اهتم بهذا الجانب اهتماماً بالغاً، فقد ذكر تأثيرات الفساد على المجتمعات عموماً، وعلى الأفراد خصوصاً، ولم تأتِ آية كريمة تتحدث عن آثا

This research includes an analytical and critique study for the version of the University Service Law No.23 for the year 2008, containing all its aspects and failure whether in its legislation or its applications.