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 development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin

The objective of the research is to shed light on the nature of the impact of the activities of the national strategy for poverty alleviation in achieving the goals of sustainable development, and the research problem was represented by Is there an effect of the activities of the national strategy for poverty reduction in achieving the goals of sustainable development? and represents the field of research in the Ministry of Labor and Social Affairs For the years (2012-2016) and the results of the sustainable development goals indicators for the years (2012-2016), the ready-made statistical program (SPSS ver.10) was used to calculate the percentages, multiple linear regression equation, the F test and the R2 coefficient, and the research

A total of 23 samples are collected from Injana and Mukdadiya Formations representing: sandstone (14 samples from Injana Formation and 9 samples from Mukdadiya Formation). 19 sandstone samples are thin sectioned for petrographic study (10 thin sections from Injana and 9 thin sections from Mukdadiya) and 23 sandstone samples are selected for heavy minerals study (14 samples from Injana and 9 samples from Mukdadiya). The petrographic investigations revealed that the sandstone of Injana and Mukdadiya Formations are composed primarily of rock fragments (sedimentary, igneous and metamorphic), quartz (monocrystalline and polycrystalline) and feldspars (orthoclase, microcline and plagioclase). The matrix is subordinate and the cement is mostly

Objective(s): To describe the demographic attributes, vaccination status of measles patients and the occurrence of
the disease according to time and place in Kirkuk governorate during the year 2010.
Methodology: The epidemiological study (a descriptive study) on measles cases was carried out in Kirkuk province
which is one of the Iraqi governorates from January 20th to July 30th, 2011. Data were collected retrospectively by
review of patients' files that were registered at the department of statistic in health directorate of Kirkuk during the
year 2010. A purposive "non-probability" sample of (152) confirmed measles cases (clinically and laboratory) that
were registered at the department of statistic in health directora

An investigation was conducted to suggest relations for estimating yield and properties of the improved light lubricating oil fraction produced from furfural extraction process by using specified regression.

Mass transfer in mixer-settler has been studied. Mass transfer coefficient of continuous phase, mass transfer coefficient of dispersed phase and the overall mass transfer coefficient extraction of light lubes oil distillate fraction by furfural are calculated in addition to all physical properties of individual components and the extraction mixtures.

The effect of extraction variables were studied such as extraction temperature which ranges from 70 to 110°C and solvent to oil ratio which ranges from 1:1 to 4:1 (wt/wt