The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised:                                                    &nbs

This research aims to show the sight at the importance of the private banking sector in Iraq and its role in financing of the investment projects , of the ability of Central Bank's decision to increase the minimum limit of capital for private banks to provide support to the economic activity and the development in Iraq. In addition to illustrate the importance of the capital increase, with a, and taking into notice the most important determinants that can stand in front of these banks in the beginning of the decision implementation, which in turn can lead to the most important proceedings that can contribute in the support of banks to implementation the decision.  Also, the research has highlighted the most important ways through wh

This study aimed to assess the efficiency of Nerium oleander in removing three different metals (Cd, Cu, and Ni) from simulated wastewater using horizontal subsurface flow constructed wetland (HSSF-CW) system. The HSSF-CW pilot scale was operated at two hydraulic retention times (HRTs) of 4 and 7 days, filled with a substrate layer of sand and gravel. The results indicated that the HSSF-CW had high removal efficiency of Cd and Cu. A higher HRT (7 days) resulted in greater removal efficiency reaching up to (99.3% Cd, 99.5% Cu, 86.3% Ni) compared to 4 days. The substrate played a significant role in removal of metals due to adsorption and precipitation. The N. oleander plant also showed a good tolerance to the uptake of Cd, Cu, and Ni ions fr

This study aimed to assess the efficiency of Nerium oleander in removing three different metals (Cd, Cu, and Ni) from simulated wastewater using horizontal subsurface flow constructed wetland (HSSF-CW) system. The HSSF-CW pilot scale was operated at two hydraulic retention times (HRTs) of 4 and 7 days, filled with a substrate layer of sand and gravel. The results indicated that the HSSF-CW had high removal efficiency of Cd and Cu. A higher HRT (7 days) resulted in greater removal efficiency reaching up to (99.3% Cd, 99.5% Cu, 86.3% Ni) compared to 4 days. The substrate played a significant role in removal of metals due to adsorption and precipitation. The N. oleander plant also showed a good tolerance to the uptake of Cd, Cu, and Ni ions fr

The research aims to evaluate the selected projects from the water Department of Baghdad, according to a standard for total quality management and to achieve this goal , adopted the case study method to get to know how close or turn away those projects in the management of Standard Malcolm Baldrige Award for Excellence in Quality Management its comprehensive one scales the world's most famous in this area , in order to draw a general framework to evaluate how project management can benefit from this approach to modern management , input from the entrances of the comprehensive management reform and development.

Be standard Malcolm Baldrige Award of several elements: - leadership , strategic planning , foc

                           
 The Islamic religion approach Rabbani urges and seeks to bring happiness to people, as Allah says: ((We sent thee not all people glad tidings and a warner, but most people do not know)) Spa: State 28
   Islam looks at the concept of educational values ​​through positive behavior derived emerging through formal and informal education. The Islamic approach works on the basis of a systematic and clear rule in the form of an integrated system includes multiple areas. As the lead actor role as the desired position.
  Although 

This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v

This study was aimed to use plant tissue culture technique to induce callus formation of Aloe vera on MS. Medium supplied with 10 mg/l NAA and 5 mg/l BA that exhibit the best results even with subculturing. As the method of [1] 1g. dru weight of callus induced from A. vera crown and in vivo crown were extracted then injected in HPLC using the standards of Ascorbic acid (vit. C), Salysilic acid and Nicotenic acid (vit. B5) to compare with the plant extracts. Results showed high potential of increasing some secondary products using the crown callus culture of A. vera as compared with in vivo crown, Ascorbic acid was 1.829 ?g/l in in vivo crown and increased to 3.905 ?g/l crown callus culture . Salysilic acid raised from 3.54 ?g/l in in vivo c

          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac