ABSTRACT

            The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh

There is no doubt though all endemic industrial must be accompanied by environmental contamination problem that is closely linked increased industrial activity on the one hand and increase the size of the problem put this industrial waste on the other, and therefore the risk to natural resources and ecosystems as a result of the presence of development projects (especially industrial ones) so it was There must be a sound footing for the sitting of industrial zones and see how their commitment to the appropriate conditions to preserve the environment and enact strict laws to achieve this and prepared well prepared to avoid the numerous errors at the social, economic and technical, environmental and health.

The study started from the problems of wars and the damage that result from deterioration and destruction of infrastructure and the absence of planning and urban reconstruction. The study aims to address the condition of the bad destroyed bridges that have paralyzed traffic from the right and left sides of the city of Mosul. The study is based on the assumption that the reconstruction of bridges will improve the transportation network in the city of Mosul. The study relied on several approaches, including: the historical approach by reviewing global and local experiences and the descriptive approach to review the reality of the state of Mosul after the liberation process, through maps and the analytical approach through statistics and da

The arise of Islam as a multidimensional changing phenomenon with its own revolutionary and comprehensive character was inherent with a lot of alterations in social aspects , and this is explicit particularly in the scope of urban life and town planning . Essentially, Islamic style of life has its own urban identity. The urbanization process in Islam has been developed across two integrated sides, the first one concerned on ideational and theoretical aspects , while the other associated with practice .Many urban centers emerged during the Islamic era since the erection of Basrah , the first Islamic town in the middle of the 7th. centaury. Some contemporary urban concepts , both environmental and social could be noticed in Islamic

انصبت هذه الدراسة على قياس جودة الخدمة، وبوجه خاص ماهية أبعاد جودة الخدمة التي يجري قياسها للوصول إلى مستوى جودة الخدمة. وتم التطبيق على خدمة التعليم العالي الخاص، حيث جرى اختيار عينة من طلبة جامعة خاصة لتعبئة الاستبانة الخاصة بالدراسة. وكان هناك 360استبانة تم تحليل البيانات فيها من خلال مؤشرات الإحصاء الوصفي، وتحليل الارتباط، وتحليل الانحدار المتعدد. وقد توصلت الدراسة إلى وجود علاقة ارتباط بين مستويات

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

Research Summary

        The doctrine of belief in the Last Day is one of the pillars of faith, and the doctrine of resurrection and reckoning are part of this day.

 Belief in the Last Day puts a person in constant control over himself, as this control creates in this person happiness and a decent life, and he renounces the world and turns away from all vices and adorns all virtues.

        On the other hand, we find that the person who does not believe in this day does not stand before his eyes anything that prevents him from doing injustices and corruption in the land. The doctrine of belief in the Last Day alone is

من المتفق عليه أن هناك طريقا واحدا لنشر الثقافة والقضاء على الجهل هو التعليم .ولعل أبرز ماشهدته مدينة بغداد من تطور هو ظهور المدر سة ومن ثم إنتشارها بشكل كبير وفق المفهوم الحديث مما أثرفي عموم الحياة اليومية ، ومن ضمنها التعليم العالي .إن الإستقرار من أهم ماتحتاجه الجامعة للقيام بواجباتها ولايأتي الإستقرار إلا بالإستقرار الذي يضمن لنا أن تكون الجامعة بعيدة عن ما قد يستجد من الأهواء و النزاعات.

It is known that the distinguished scholar and writers in any kind of science leave an important impact on those who come after them, so they are an indispensable source in that science that draws from them who is later in time than them, and this is what we have seen in this research; The scholar Muhammad bin Shuraih al-Ra’ini (d.476 AH) and his book          (Al-Kafi in the Seven Readings) were admired by everyone who wrote about the readings after him. The great scholars of the readings, such as Ibn al-Bathish (d. 540 AH), Ibn al-Jazari (d. 833 AH), and Ibn al-Banna’ did not dispense with him. (d.1117 AH) in terms of reading, isnad, and the way of narration, their books were full of men

In order to specify the features of higher education process and its quantitative and qualitative development in Iraq ; one should look back at its historical process and the need of interesting with it .

Accordingly , there will be a chance for verifying the demand of the Iraqi society according to the political , social , and cultural changes especially  during the national governance (1932 – 1958 ) .

For depicting the most important quantitative and qualitative development of this kind of education the period of 1932 -1958 , and since there is no previous study that tackled this topic , here comes the need of writing this paper .

After historical