The research's purpose is to highlight the role that the Approach of the strategic decision play in universities' governorships, assuming that the universities' governorship are definite result that can be reached by modern universities through their active strategic decisions that they take based on the correct way of thinking and the appropriate entrance that achieve the strategic goal of these decisions. The current research depended on two curriculums necessitated by the research requirement which are the analytical description curriculum and compare curriculum, the field research was done in the (Baghdad and Al-Mustansiriya) universities, the samples that were selected were the president, assistants and members of the board's secretary for both of universities, a total of (40) answers were collected out of (47) from the community research. For this purpose the survey was chosen instead of personal interviews and that for making sure from the accuracy of the survey, a number of programs were used to complete the research procedures such as (EXCEL 2010) and the last version of (SPSS V24), also a number of methods and statistical measurements were used to analyze the data of the survey such as (weighted arithmetic mean, standard deviation, relative importance, identification factor of R2, F test, T test, exploratory analytical variable, underlying root, Bartlet test and Cronbach's Alpha test). The statistical methods led to a number of results, the most important of which is (there is significant difference between Baghdad and Al-Mustansiriya universities from the two variables of the research, the progressive entry of the strategic decision variable and universities' governorships except a minor difference between the two universities in one of the aspects of the progressive entry of the strategic decision which is after initiative). The results came to ensure that there is a relationships with statistical indicator between the progressive entry of the strategic decision variable and universities' governorships and that there is a moral effect with statistical indicator for the variable of the progressive entry of the strategic decision variable in the universities' governorships. The research was finished with a number of recommendations that included inviting Baghdad and Al-Mustansiriya universities to take care of the progressive entry of the strategic decision as one of the important entries for making active and efficient strategic decisions and the necessity of employing ideas for this entry to achieve the universities' governorships which an important property of the modern universities that compete international universities.
This paper assesses the impact of changes and fluctuations in bank deposits on the money supply in Iraq. Employing the research constructs an Error Correction Model (ECM) using monthly time series data from 2010 to 2015. The analysis begins with the Phillips-Perron unit root test to ascertain the stationarity of the time series and the Engle and Granger cointegration test to examine the existence of a long-term relationship. Nonparametric regression functions are estimated using two methods: Smoothing Spline and M-smoothing. The results indicate that the M-smoothing approach is the most effective, achieving the shortest adjustment period and the highest adjustment ratio for short-term disturbances, thereby facilitating a return
... Show MoreIn order to get advanced results, we must stand at the pointsthat have been observed by the trainers that are of significance inthe sport of fencing and concern for capacity optical (traceoptical and precision visual animation), so we must learn some ofthese types of capacity, whichever is more influential in the gamefencing so that they add a new axis to the player to pick andchoose in order to achieve the desired goal and raise the level ofthe game.The study aimed to identify the relationship between the visualtracking and accuracy of visual animated face and the results ofcompetitions Sabre of the other.Used a much more descriptive approach to study relational on asample of players clubs Sabre and the way intentional, whoqualified to the
... Show MoreThe research objective focuses on spraying the leaves of the plant from the top and bottom through a spraying machine designed and made of aluminum with a movable arm equipped with a nozzle holder divided into three parts and each piece contains a nozzle of the type (Flat Fan 120-C3) as the machine was tried in a greenhouse with a study of the effect of changing the positions of the upper and lower piece of the tube carrying the nozzles to four levels (A1, A2, A3, A4) and the effect of pressure change on two levels (2,4) bar and studying the effect of the previous factors on some of the characteristics of the study, Spray quality on adaxial of leaf, Spray quality on the abaxial surfac
The study showed a significant rise in the proportion of the labor force in agriculture
activity among the detailed economic activities in 1997 with a rate (%28.9), and then
decreased to (%18.8) in 2011, and this belong to the deterioration of agriculture and the
transition to the other economic activities.
2- The highest percentage of male's participation in year 1997 obtained by the activity (A),
which is represented by agriculture , where was (%30.0) while the highest percentage of
female's participation has been brought by the activity (M) which is represented education
with a rate (% 47.9). while in 2011 that the highest proportion of males' concentration
obtained by the activity (L) with a rate (%23.1) while
In this research was conducted to provide a product to analyze the performance sensor fiber optic used to measure and feel the intensity of the electric field results showed obtained that use sensor long gives reactive high electric field strength and a high value for allergic sensor, but that is at the expense of reducing the intensity of the electric field that is detected
Abstract:
The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen
The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.
The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."
The resear
... Show MoreThe research aimed to explore the recall habits and developing the right recall habits at middle school students. A sample of (40) students were chosen intentionally from middle school students in two schools (almntzr- zany aleabdyn) with an average of (20) students from each school. They were evenly distributed in two experimental and control groups. To achieve the aims of the research, a scale was designed to measure the recall habits, and a preparation of an educational program to develop recall habits.
To process data statistically, the researcher used several statistical methods such as Pearson correlation coefficient, chi-square, T-test for one sample, T-test for two independent samples, Wilcoxon test, Mann-Whitney test, ET
... Show MoreAA wahid, journal mustansiriyah of sports science, 2023