The research acquires its importance by motivating the behavioural side of the employees to apply modern technology in the work, because of its great importance in increasing the efficiency of employees’ performance and excellence. The research was based on two main hypotheses to show the relationship and impact between the variables through the adoption of a questionnaire to collect data and information related to the research, which consisted of (50) people from administrators working at different levels, based on personal interviews and field visits to collect research data. The data collection process was subjected to statistical analysis using the statistical program (SPSS) (Statistical package for social science) to reach

      Semiotics has been through wide experiences in various human sciences, especially in the fields of poetry, novel and myths. But its interest in the theatre and drama was much less and unique despite the richness of the theatrical connection as it is a probable field for the semiotic investigation which may require the semiotic approach in dealing with the theatrical and dramatic show during the two processes of: structural construction and deconstruction starting from a set of overlapping and interconnected texts inside the show, which can be limited in the text, then it would be difficult to semiotically cover all these complex and tricky texts. The theatre in its structural and aesthetic construction is c

Bacteriocins are antibacterial proteins created by bacteria and its effective against   other strains of bacteria which are closely linked to the producing strains and a number of species from the same family. The aim of current study was to evaluate the activity of   bacteriocin  that extracted from  clinical  isolates of Klebsiella pneumonia against different  species of enterobacteriaceae in both planktonic and biofilm state. The antibacterial activity of bacteriocins (klebocins) from Klebsiella pneumoniae isolates  towards diverse pathogenic species  from enterobacteriaceae (by  well assay method) was demonstrated , however   the antibiofilm activity a

Antimicrobial and antiyeast activity of ethanolic and aqueous extract of grape fruit seed (Citrus paradise ; Rutaceaa) was examined against 10 bacterial and 2 yeast strains. The level of the antimicrobial effects was established using an in vitro agar assay and minimum inhibitory concentration (MIC). In general ethanolic extract were more effective on gram positive bacteria than gram negative bacteria and strongest antimicrobial effect against Streptococcus pyogenes and Salmonella entritidis. Other tested bacteria and yeasts were sensitive to extract ranging from 4 to 16 mg/ml and more.

  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

ما من شك ان الارهاب يعُد من اكثر الجرائم رعباً في الوقت الراهن، وقد اتخذت الجرائم الارهابية مع الزمن منحى آخر حيث استثمر الارهابيون مستحدثات العلم الحديث وبدءوا باستحداث وسائل جديدة في اداء العمل الارهابي بدون عنف أو اراقة دماء، كما تم تجنيد العديد من العلماء والباحثين المارقين والمأجورين من قبل التنظيمات الارهابية او من قبل دول وذلك من اجل تنفيذ جرائمهم الارهابية.

 ولقد تفاقمت مشكلة

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

In this research, we will deal with the administrative body concerned with the management, exploitation and regulation of oil activity and oil operations, which the Iraqi legislation in force dealt with in terms of composition and tasks. And the Ministry of Natural Resources and public companies specialized in oil affairs, and both facilities operate independently without unified cooperation or guidance between them, with the union of the subject of activity, which is the oil and gas wealth owned by the entire Iraqi people. Where it was noted that there are two authorities that use the method of centralization and decentralization in the management of oil operations, and it was also noted that there is a mismatch between the legislation