The current research aims know:

1.-level application managers secondary schools and junior high for the tasks set by the high school system in Iraq, from the standpoint of teachers.

2. statistically significant differences in the extent of the application of secondary school principals and junior high for the tasks set by the high school system from the viewpoint of teachers depending on the variable (sex, specialty, number of years of service).

The researcher used the descriptive analytical method being considered best suited to such studies, for the purpose of achieving the goals of research, the researcher using the questionnai

 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

            It is depended on a questionnaire as key tools for achieving data, as designed on

In this research, we discussed and analyzed the relationship between oil prices and the U.S. dollar exchange rate in Iraq. The study adopted the descriptive analysis and econometrics analysis. The descriptive analysis refers to the rise (fall) in crude oil price lead to appreciate (depreciate) in the Iraqi dinar exchange rate, though the channel of the international reserves. The econometrics analysis is based on monthly data covered the period (December/2002 – December/2011), the unit root test, co-integration test, vector error correction model, and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results refer to the lon

The inflation phenomenon inherent to all economies in the world, including Iraq, and to find out the reasons for this phenomenon must be measured impact on the national economy, and is the index of consumer prices of the most common measure of inflation in order to find the means and the treatments needed and this can be reached through the study of the role of aggregates   Commodity and its impact on the general trend of cash inflation, in  Iraq for the period 2004 2009 to determine the groups lead to inflation in Iraq, where it emerged that the group rent is ranked first in the proportion of its contribution to the index of consumer prices, and food group is ranked second. The fuel and lighting group ranked third.

شغلت نظرية العدل الإلهي بال الأديب العراقي القديم، مما جعلته يثير عبر نصوصه الأدبية كثير من التساؤلات حول عدالة الإلهة، التي يعبدها ويقدم لها الهدايا وتساؤلاته هذه دفعت بالباحث إلى اختيارها عنوانا لموضوعه، إلا أن الدراسة ستختصر على نصوص معينة، والسبب في ذلك أنها كانت الرائدة في هذا الجانب، وفي اللحظة التي ينتقي فيها العدل الإلهي وتتحول الإلهة إلى كلاب تلهث وراء غرائزها، ذهبنا وراء الأسباب التي قادت إلى فقد

اصبحت الاسواق المالية في الوقت الحاضر من المتطلبات الأساسية لتحقيق التطور الاقتصادي والمالي وتبرز اهمية السوق المالي في خدمة الاقتصاد الوطني العراق حيث ان سوق العراق للأوراق المالية (بالإنجليزية: ISX‏) هو سوق للأوراق مالية في بغداد وتأسست السوق في

لكل دولة في هذا العالم خطابها السياسي والذي يحدد سياستها الداخلية والخارجية، وهي سياسة ثابتة تنطلق من مفاهيم وبرامج وثوابت تخدم مصالحها الحيوية، لكون الخطاب السياسي ليس مجرد كلام عابر في عالم السياسة الدولية وانما هو ثوابت مهمة يحدد توجهات هذه الدولة او تلك ويحدد دورها الدولي وطبيعة العلاقة مع البلدان الاخرى ومنها الدول المجاورة لها. شهد العراق بعد العام 2003 تحديات جديدة تمثلت بتغليب خطابات الطائفية والكراه

This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo