Media theories and studies have provided many diligences on the concept of social media and the circle of influence, including the theory of social marketing which deals with how to promote ideas espoused by the elite in a society to become a recognized social value. The emergence of social networks provided a revolutionary breakthrough, taking the media to unprecedented horizons; and giving its users great opportunities to influence and move across borders without restrictions and censorship, except in a relatively limited manner.

So, the emergence of social media has created channels of live broadcasting from its audience in a method of development that changes the essence of the known communication theories; a

The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate

 A simulation study is used to examine the robustness of some estimators on a multiple linear regression model with problems of multicollinearity and non-normal errors, the Ordinary least Squares (LS) ,Ridge Regression, Ridge Least Absolute Value (RLAV), Weighted Ridge (WRID), MM and a robust ridge regression estimator MM estimator, which denoted as RMM this is the modification of the Ridge regression by incorporating robust MM estimator . finialy, we show that RMM is the best among the other estimators

This paper aims to explain the effect of workplace respect on employee performance at Abu Ghraib Dairy Factory (AGDF). For achieving the research aim, the analytical and descriptive approach was chosen using a questionnaire tool for collecting data.  It covers 22 items; ten of them for the workplace respect variable and twelve items for the employee performance variable. The research population involved human resources who work at AGDF in Baghdad within two administrative levels (top and middle). We conducted a purposive stratified sample approach. It was distributed 70 questionnaire forms, and 65 forms were received. However, six of them had missing data and did not include in the final data analysis. The main results are t

The research has deal with the relationship between organizational justice and empowerment and their impact on the achievement of organizational commitment in the office of Labour and Vocational Training. To study the research problem which is represented a sense that employees with low levels of organizational justice and empowerment and the reflection on the organizational commitment of the employees, so that Has been collecting data and information relating to research by designing a questionnaire, were distributed to a sample of (50) people in the office mentioned, and the results of the study to confirm the research hypotheses. and the key results of the research was the presence of correlation relationships and the effect o

In this research, we find the Bayesian formulas and the estimation of Bayesian expectation for product system of Atlas Company.  The units of the system have been examined by helping the technical staff at the company and by providing a real data the company which manufacturer the system.  This real data include the failed units for each drawn sample, which represents the total number of the manufacturer units by the company system.  We calculate the range for each estimator by using the Maximum Likelihood estimator.  We obtain that the expectation-Bayesian estimation is better than the Bayesian estimator of the different partially samples which were drawn from the product system after  it checked by the

The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic  sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum  revenues as an essential  resource of financing government expenditure , as  the contribution of petroleum  sector in GDP is large in proportions to other economic sectors  contribution.

 The relationship between investing government expenditure, and non-oil GDP  is about to be not existent during the

s The study aims to identify the fairness in the distribution of municipal services between  municipal districts and areas, from point of view  of municipal chamber staff and from the point of view of the citizen. It also aims to identify factors affecting the fairness of the distribution of municipal services. Municipal services were being studied : hygiene and waste, water supply, sewer, creating gardens,  and street paving .Factors which  examined its impact on municipal services are: resources available to municipal chamber, the managerial  process at municipal chamber,  and factors in the external environment surrounding  municipal chamber.The results of the study showed that level of the e

According to the importance of the subject of research, and the importance of the surveyed organization as a dynamic sector of the country in general , The research attempts to suggest to service organizations in general reconsidering the currently adopted mechanisms in the redesign of its functions , and in the services provided industry . The data was collected from (98) Director Mangers , head of department and head of division . The research tool is the questionnaire , which included (50) items . The results show Significant Effect & Correlation relationship between the two variables due to their dimensions . These lead to he application of job enrichment technology will increase the organization's ability to possess efficient hu

This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”   

The proposed model is designed for the disclosure of joint auditing and the role