The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.

The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machin

The research aims to know the effectiveness of a training program based on multiple intelligence theory in developing literary thinking among students of the Arabic Language Department at Ibn Rushd School of Humanities and to achieve the goal of research, the Safaris Research Institute, and the research community of Arabic language students in the Faculty of Education the third section of Arabic Language: The research sample consists of (71) students. Divided into (35) students in the experimental group and (36) students in the control group, the researcher balanced between the two groups with variables (intelligence, testing of tribal literary thinking, and time age in months), and after using the T-test for two independent samples, the

International law has proven that it is an evolving and flexible law over the years, and despite that, this development takes a very long time, as the concept of peremptory norms took 83 years to crystallize and have concrete and impactful applications, and within this development another modern concept emerged, which is the obligations Erga Omnes in the Barcelona Traction case 1970. We have concluded that these two concepts fall under a broader concept, which is peremptory norms, and this concept represents the common supreme interests of the international community, and consists of rules that transcend all other rules in international law, and it is not permissible to derogate or deviate from them. On the other hand, it bears the oblig

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Summary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20

The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

Abstract

 The issue of inequality in distribution of income and / or consumption expenditure is related to economic welfare because there is an inverse relationship between the economic welfare on the one hand, and the degree of inequality, on the other hand. Despite the fact that inequality is considered as normal phenomenon in every society, but if it exceeded certain limits it will lead to undesirable economic, social and political consequences. Therefore, the availability of indicators about inequality is a necessary tool for planning and evaluation of economic development programs. So, current study is aiming at measuring and analyzing the degree of inequality in distribution of consumpti

The enrollment of students in the university represents a new stage in their life that differ from the previous educational stages that student has previously established. It should be noted that students with special needs at the University of Baghdad are not large numbers. It appears that these students have an excel role in their colleges most often, That is, the handicap was not a barrier to their scientific progress, but rather an incentive for them to excel. The most important conclusion reached by the researcher is that the University of Baghdad had no role in caring for people with special needs and caring for them financially, socially, psychologically, healthily and economically, they need to pay attention to them and take care