التخطيط هو احد العناصر الأساسية في الإدارة، وهو عملية مستمرة لا تتوقف في مجال أي عمل اداري ناجح ويعتبر التخطيط الوظيفة الإدارية الأولى وله الأولوية على الوظائف الإدارية الأخرى من تنظيم وتوجيه ورقابة لان هذه الوظائف يجب ان تعكس هذا التخطيط، فالمدير ينظم ويوجه ويراقب لكي يضمن تحقيق الأهداف طبقا للخطط الموضوعة. وكلمة التخطيط من الكلمات ذات المعنى الواسع هنالك البعض يعتبر التخطيط اصلاحا شاملا له منفعته المؤكد

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

Leishmania causes disease ranging from self-healing cutaneous to fatal visceral leishmaniasis (VL). Leishmaniasis is reported endemic in 88 countries, including Iraq, in which 82% in low-income countries. The diseases develop following the bite of sand flies injecting Leishmania promastigotes into skin. Promastigotes transform into amastigotes in vivo multiplying within macrophages. In this study we have investigated the ability of axenic procyclic promastigotes of cutaneous Leishmania tropica and visceral Leishmania donovani survive in M199 media with or without Fetal Bovine Serum (FBS) added. Three time incubation periods were adopted (24, 48 and 72) hours and the results showed that L. tropica was able to survive and multiply in both

—This paper studies the control motion of a single link flexible joint robot by using a hierarchical non-singular terminal sliding mode controller (HNTSMC). In comparison to the conventional sliding mode controller (CSMC), the proposed algorithm (NTSMC) not only can conserve characteristics of the convention CSMC, such as easy implementation, guaranteed stability and good robustness against system uncertainties and external disturbances, but also can ensure a faster convergence rate of the systems states to zero in a finite time and singularity free. The flexible joint robot (FJR) is a two degree of freedom (2DOF) nonlinear and underactuated system. The system here is modeled as a fourth order system by using Lagrangian method. Based on t

In recent years, the migration of the computational workload to computational clouds has attracted intruders to target and exploit cloud networks internally and externally. The investigation of such hazardous network attacks in the cloud network requires comprehensive network forensics methods (NFM) to identify the source of the attack. However, cloud computing lacks NFM to identify the network attacks that affect various cloud resources by disseminating through cloud networks. In this paper, the study is motivated by the need to find the applicability of current (C-NFMs) for cloud networks of the cloud computing. The applicability is evaluated based on strengths, weaknesses, opportunities, and threats (SWOT) to outlook the cloud network. T

Euphemisms are advantageous in people’s social life by turning sensitive into a more acceptable ones so that resentful feelings and embarrassment can be avoided. This study investigates the ability of Iraqi English learners in using euphemistic expressions, meanwhile, raising their awareness and the faculty members in English teaching faculties regarding the relevance of discussing the topics that demand euphemisation. This study comprised three stages: initial test, explicit instruction with activities, and a final test for the students’ development in this domain. A test has been distributed among 50 respondents, who are at the fourth year of their undergraduate study at the University of Babylon/ College of Basic Education. The lo

When it comes to changing one's profession after a several years of professional experience in a given field, It must be admitted that the person who adopts this approach is very persevering in the quest for self-realization. Thus, the search for improvement of the working environment and its conditions are often behind this type of choice. To try to understand this phenomenon of professional mobility, we conducted a study that concerning 1st cycle secondary school teachers who became guidance counselors and we focus on two parameters concerning this population: the causes that led them make this choice, and their socio-cultural characteristics (entry profiles). This information was collected via a questionary administered to all active

The present work is qualitative descriptive. It aims to examine the idiosyncratic schema when deciphering the selected violence-based panel from Nasser Ibrahim’s caricatures. The researchers accordingly adopted part of Sharifian’s (2011) Cultural Schema model, particularly that part that is concerned with the examining the micro/idiosyncratic level of understanding. The study has revealed that the participants have not only differed among themselves regarding the way a figure is being denotatively conceptualized, they also highlighted different exact conceptualizations for the same figure, such as: using various adjectives that reflect various levels of intensity, emphasizing the behavioral aspect or the appearance of the figure, ado

The permanent deformation of flexible pavement represent serious problem in hot climate region. Numerous efforts are devoted to mitigate this distress such as modifying asphalt binder by polymers. The present study demonstrate the effect of utilizing four types of polymers to reduce the permanent deformation, these polymers are Polyethylene Wax (PEW), Styrene Butadiene Rubber (SBR), Ethylene Propylene Dien Monomer (EPDM) and Ethylene Vinyl Acetate (EVA). The prepared mixtures composed of 4.9 % of 40/50 asphalt binder, 12.5 mm nominal aggregate maximum size and limestone dust as filler. The permanent and resilient strains have been recorded when the cylindrical specimens, 101.6 mm in diameter and 203.2 mm in height, tested by repeated loa