The city has normal natural state, and the man has a usual movement, change and search for the new .Also, the city has a usual change and transform in its time, place and quality (sizes)structures. The city has a solid memory diving into the past and the future and reflects The real present, and this memory has a timing layers change into real materialistic place making the city has accumulated overlapping circles which is hard to break u , and it broadcasts the lockup timing density ,in which there is no visual record precisely, it is just like((the social record)) that evaluates the un visual relationships between the components and parts of the city (community and form) in a visual quiet exhibition and transform change inside. There is no city on earth stayed as it is in its size and shape, in which both of these are in a continuous change (increase and decrease) and continuous transform. Because all cities lie on urbanization development pressures that is the population growth and become exhibited worldly especially after the Second World War. Thus, the problem lies on the defect of time and place structures of the city that reflects negatively on the quality structures (sizes). Then, the deformed change and growth of the city loses its historical storage and it imitates the growth samples out of it is contexts that can not follow it. The cities are born as an urban organization which it could be formal or communal, and it don’t stay on its size or form which it born upon them. Actually it's suffer from transformation and changing's or both of them and they are caused by the effects of time and place. As a result of these effects the city may be witness (size operation), or change its architectural properties, all this will be study in the theoretical side of the research. The research applied its theory on Baghdad city as a case study. Baghdad so that any other cities as something alive which is born, then witness transformations and changing which causing to it time and place effects, they are effect its size (increase and decrease) according to the time effect (event) that made the change or the place effect, and all above will be search in more details with a historical sequences, and in a descriptive and analytical method during the practical side of the research. For this, the research aims at checking these effects of time and place and its reflection on the quality size of city (area and population) taking the change in size of Baghdad city and its growth through the
Abstract:
This research aims to know the reflection of selection of employees strategy dimensions ( selection of employees strategy standards, procedures selection of employees strategy , efficiency based on a selection of employees strategy) on human capital (knowledge, skills, abilities) in a sample of Lecturers consists of (Deans and assistants and heads of departments) in ( Baghdad University) included nine colleges and university president as total sample size (54), which represent almost 50% of the total research community of 116, was used in the light of the objectives of the research descriptive and analytical approach, has been a resolution main tool for data collection as well as the interview p
... Show MoreAbstract
This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev
... Show MoreFlourished economic life in the city Asturabaz was the main engine of social and political conditions in the city; In order to provide factors to help the successful cultivation of the city as well as the prosperity of the industry as famous city Asturabaz since ancient times textile industry and won wide acclaim as well as leather and wood industries and the pharmaceutical industry industry in addition to the livestock that have contributed to increased imports of the city, and this led to the prosperity of the evolution of physical movement and intellectual life.
Research seeks to test the impact of the dimensions of mindfulness on organizational Innovation, proposed in the light of the review literature on two variables of the research, which referred in General to the dynamic relationship between them, as result of weakness of mindfulness as one important factor driving the diversity of innovation and time, ways to sustain and preserve and then support innovations made by creators, weakness in the overall level of organizational Innovation, this represents the problem research, data collection over designing identification, distributed to sample Formed from (30) head Department at a number of colleges of the University of Baghdad, results confirms the validity of resea
... Show MoreIncreased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th
... Show MoreTHE ACTUAL SOCIETY MODEL
Our society model has been showing signs of exhaustion since the end of the XX century. The recent appearance of the Covid-19 virus is another consequence of humanity's distance from Nature and the environment it inhabits. Also, climate change, environmental deterioration, loss of biodiversity, overexploitation of natural resources, and social inequality are some of the consequences derived from this separation between society and Nature. We must change our operating habits. Inevitably from a society based on the market, hyper consumption, fossil energy and individual enrichment at all costs, we will have to change to another
... Show MoreEmploying phase-change materials (PCM) is considered a very efficient and cost-effective option for addressing the mismatch between the energy supply and the demand. The high storage density, little temperature degradation, and ease of material processing register the PCM as a key candidate for the thermal energy storage system. However, the sluggish response rates during their melting and solidification processes limit their applications and consequently require the inclusion of heat transfer enhancers. This research aims to investigate the potential enhancement of circular fins on intensifying the PCM thermal response in a vertical triple-tube casing. Fin arrays of non-uniform dimensions and distinct distribution patterns were des
... Show MorePurpose: the purpose of this study is to investigate how managers working for the General Authority for Irrigation and Reclamation Projects react to the impact of Emotional Intelligence (EI) on their performance. Theoretical framework: The current study includes an intellectual framework on two variables, namely EI and Manager Performance (MP), because it is essential to investigate the relationship between these two variables and the impact of EI on MP. Design/methodology/approach: The research problem is that a manager's capacity to make wise decisions about their work or interactions with subordinates is diminished when they have inadequate EI. The questionnaire is used as a tool for gathering data for the study, and the st
... Show MoreThe aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in
... Show MoreAn experiment was carried out to study the effects of Time Factor, potassium and Molybdenum on Rhizobium growth. The objective of the experiment, which conducted under laboratory conditions, was to investigate the interaction effects of using three levels of Molybdenum (0, 0.25, 2.50 mg Mo . Kg-1 sterile soil) and four levels of potassium (0, 25, 50, 100 mg K . Kg-1 sterile soil) on the viable counts of Rhizobium growth in the sterile soil after 3, 9, 15 and 21 days of incubation at 28°C. The results indicated that Molybdenum level 2.50 mg Mo . Kg-1 sterile soil and potassium level 50 mg K . Kg-1 sterile soil recorded the biggest significant increase in the viable counts of Rhizobium growth in the sterile soil especially after 15 da
... Show More