This study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direc

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 current research aims at testing test the relationship and the impact of strategic leadership (strategic vision, Core competencies , human capital, organizational culture and Ethical practices) in the talent management (to attract talent, performance management talent, developing talent and retain talent) among managers in the Ministry of Science and Technology Iraq, and figuring out  a number of recommendations to the ministry to help achieve its desired objectives, and to clarify the relationship between the variables to find the main and secondary aim of the research two major hypotheses have been formed which split into ten sub-hypotheses. Collecting data on  a form questionnaire has been relied on as an essenti

Objective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post

The current study investigates the impact of virtual reality technology on industrial product design. The focus of this study is on the development of industrial products that utilize virtual reality technology, specifically examining the effects of this technology on the visual and design aspects of these products. The aim is to continuously improve the functionality of industrial products and enhance the user experience through virtual reality integration.
The first chapter of the study addresses the research problem, which centers around exploring the technological influence of virtual reality used in industrial products and understanding the functionalities it brings to the design process. Virtual reality technology facilitates th

Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

Linguistic research according to modern curricula:
   It is one of the important matters that occupy the ideas of those concerned with linguistic studies, whether Arabic or otherwise. Recent years have witnessed the advancement of this methodological approach, and books and studies in Arabic have been written on important, multifaceted issues, of grammatical and linguistic origins, and their balance with new developments and ideas attracted mostly from Western studies.
    The comparative approach - as they call it - is one of the modern approaches that is based on balancing a language with other sisters belonging to its family, to reach similarities and differences between them, and to know the c

The study focused on the identification of the natural relation between the organizational components, and the most important is the organizational structure, which not hid its effect on each function and operation of the organizational structure through commanding the individual craters and its forms according to the requirement of these function, also it has relation with an organic synthesis that between the dimensions of the organic synthesis and the practice side in the commission of Integrity.

The problem of the research pensioned in some questions about hypothesis and theoretical parts, in which they go a mention about the hypothesis questions is to use all the knowledge's in this atmosphere and th

Discretionary Punishment, Public Regulation, Interest