Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

Education in it s different levels becomes development in any country. There fore, nations pay great attention to educational systems, because they perceive that preparing human resources is essential to the development of these nations.
The present study deals with the a academic frames which formulate education in each educational system such as educational philosophy , educational aims , educational strategies by which the academic frames are carried out, which is limited to curriculum, teacher preparations, school activities, in addition to guidance and counseling.
This study reaches some conclusion which are derived from the description of the academic and practical frames some suggestion are made for the mechanism which facil

The texts of the buying and selling are many and varied , diversity of materials movable and immovable property , especially in the old Babylonian period (2004-1595 BC.M) , movable materials are agricultural materials such as grain, various kinds and industrial products of animal such as leather , wool , etc., as well as slaves and the slave women which can

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim

التجليات الاقتصادية والثقافية والاعلامية للعولمة في العالم الثالث

The way used to estimate the fuzzy reliability differs according to the nature of the information of failure time which has been dealt in this research.The information of failure times has no probable distribution to explain it , in addition it has fuzzy quality.The research includes fuzzy reliability estimation of three periods ,the first one from 1986 to 2013,the second one from 2013 to 2033 while the third one from 2033 to 2066 .Four failure time have been chosen to identify the membership function of fuzzy trapezoid represented in the pervious years after taking in consideration the estimation of most researchers, proffional    geologists and the technician who is incharge of maintaining of Mosul Dam project. B

The present research aims to design an electronic system based on cloud computing to develop electronic tasks for students of the University of Mosul. Achieving this goal required designing an electronic system that includes all theoretical information, applied procedures, instructions, orders for computer programs, and identifying its effectiveness in developing Electronic tasks for students of the University of Mosul. Accordingly, the researchers formulated three hypotheses related to the cognitive and performance aspects of the electronic tasks. To verify the research hypotheses, a sample of (91) students is intentionally chosen from the research community, represented by the students of the college of education for humanities and col

Industry represents a cornerstone of the process of economic development and a measure of progress and contribute to increased prosperity and high standard of living.

The researcher analyzed the productivity indicators in industrial facilities large and small at several time periods ranging from 1970 to 2009, according to the economic situation that prevailed in each period.

    Different impact of periods under discussion, it made ​​Iraq the cash surpluses during the period 70-1980 then the effects of the war after 1980 and the economic blockade since 1990, and the subsequent events of the year

The Arab economy suffers from many structural imbalances problems which are getting complicated by the appearance of the world economic variables.

This change held risky challenges for the Arab economies in the light of unsuitable regional and international conditions. Since that it has been very essential  for the Arab experts, especially those related to economy and politics, to face those new challenges or, at least, adapt with them believing that they can have both positive and negative impacts on the Arab economy.

This study has acquired its importance in the light of the critical levels the Arab economy reached out of the world economic variables, resulting in long-term