In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

This research aimd to analyze the role of strategic entreprenenial on according to the external performance of a sample of Iraqi private banks, namely, (National Islamic Bank, Iraqi Ahli Bank, Baghdad Bank , Middle East Iraqi Investment Bank) has launched research in fundamental problem stems from the question seeking his response to the characterization of the problem which is improve banking performance through strategic entreprenenial and to achieve the goal of the research was to prepare a questionnaire included a number of questions about the independent research and approved variables accounting for the independent variable strategic entreprenenial and included four dimensions (entreprenenial culture), entreprenenial leader

ABSTRACT The role of specific amino acids namely cysteine, methionine, threonine and asparagine in the protection provided by vamin solution against B-lactam inhibition to E. coli was evaluated in vitro. In minimal medium, Cells were treated with 32 ug/ml of penicillin G, carbencillin, hostacillin, cloxacillin and cephalotin in the presence of specific amino acid supplementations. Deletion of specific amino acids from the media abolished the protection provided by vamin. Threonine was essential for the protection of cells against all tested antibiotics, while cysteine was essential for protection against carbencillin and cephalotin Deletion of methionine or asparagine abolished the protec- tion against carbencillin and to a less extent ce

Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

The aims of this reserch is identify  evaluate the organizational commitment level of (emotional, standard, continuous) and the level of discipline dimensions (functional duties, professional responsibility and ethics) for medical doctors in Ramadi Teaching Hospital due to their relationship with the organization effectiveness the level of completion work and the importance of the expected results in the field respondent

sample of (50) doctors has from all branches and specialties, including specialist doctors consultants and practitioners as well as branches of residence and senior the most prominent results reached are the emotional and the  st

Our research tends to study the poetic attempt of  Badr Shakir Al-Sayyab and examine it stylistically, and we suggested his mature collection '' Rain song'' as a pattern for our textual analysis of the poet's attempt.

   In the beginning , we confirm that branches of applied structures meet to produce poetry such as narration , drama , cinema , mythology , allegory , various religious and historical texts , previous events , and special cumentary events related to work production. If all above-mentioned was complicated and disregarded throughout a single text , the text writer would not secure positive results that might keep open continuity between him and his readers.

   Therefore , this issue w

В статье рассматриваются понятие наглядности и ее классификация, эффективное применение принципа наглядности, возможность и преимущество использования наглядности и современные инструменты ее реализации в ираке.

Вследствие глобальных изменений во всем мире изменилась и роль иностранного языка в системе образования. Современный человек, шагающий в ногу со временем, не мыслит себя без зна

The present study is concerned with the concept of ethics academically. It aims to investigate the major problems that contemporary Iraqi society suffers from; on top of which is the problem of sectarian and religious intolerance. Such a problem has a major role in the emergence of extremism and terrorism. It further destabilizes the security and stability of the country, exposing, as a result, the lives of citizens to the danger of genocide, disintegrating the social structure, stopping the wheel of development, rampant corruption, and deteriorating the political, social, moral and economic situation. Here comes the role of social work as governmental institutions and civil society organizations in curbing this reprehensible phenomenon

Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.