يعد مفهوم العولمة ظاهرة عالمية كونها نزعة طاغية في الوقت الحالي منسوبة الى العالم ، ولم تدخل بعد قوائم المفردات في القواميس السياسية والاقتصادية . (الأسدي ،2004-ص88).وأن العولمة  " Globlization أخذت مدلولان ، الاول يدل على الانفتاح وحرية التفكير ومتابعة الاكتشافات في مختلف المجالات والابتعاد عن الرتابة والروتين . اما الثاني فيدل على سطحية التفكير وحب التغيير لأجل التغيير ونبذ الماض

Material Requirements Planning System (MRP) is considered as one of the planning and controlling of production and inventory systems which is used to prepare plan of the final production requirements and its parts of subcomponents raw materials and the time at which it was needed for the purpose of preparing orders of production and purchase.

The problem of the present work is represented in the general company of electrical industrialization adoption of traditional methods and personal experience of the process of the products and\or purchase quantity and inventory quantities and limiting the required time for acquiring the required quantities of the materials and parts used in the finish product of the

The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

The research aims to identify the level of emotional reassurance and level of family climate at
the students of kindergarten Department.
Search tool :
The two researchers built a measure of emotional reassurance and consisting of (26) items and
the scale of family climate consisting of (30 ) items .
The applied Statistical methods:
The two researchers used the statistical bag spss and they used t-test and Pearson correlation
coefficient and analysis of variance and Alpha -Cronbach .
The results showed : The students of kindergarten Department have a high level of
emotional reassurance and good family climate and there is a relationship between emotional
reassurance and family climate .
The two researchers

The city suffers from the weakness of the civil defense to provide services where there are clusters of residential Guy covered services for that requires the study of the geographic distribution of the civil defense centers in Baghdad care great because they take care of Protect the population and their own property and protect state institutions. Through a review of the problems faced it is expected that this study will help decision-makers to take appropriate steps to develop this service core

The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop

This day, we see the Significant role that social media platforms play, it plays a vital role in shaping the Social, political, and economic awareness of individuals. The Iraqi Society, which is experiencing rapid cultural and social transformations, is considered a fertile ground for social media and its influences, whether negative or positive. Research and studies indicate that the negative use of social media will lead to weaking of the sense of belonging and citizenship among members of Iraqi society. This, in turn, threatens moral and educational values, increases feelings of family estrangement, and leads to social isolation. On the contrary, if social is used correctly, it can significantly contribute to enhancing educational values

The present study is meant to inquire about the training needs of middle stage leaders in Bisha, (Saudi Arabia) from the perspective of teachers. To achieve this purpose, the researcher has designed a questionnaire containing (31) items, distributed to a sample of (157) teacher (male and female) from the target population.

This research has demonstrated that the level of training needs for middle stage leaders was moderately reported with an arithmetic mean equivalent to (2.42), and a standard deviation of (0.36). Results have shown no significant differences at (α=0.05) in the sample’s expectations of the study’s variables.

The study concludes with a list of recommendations such as working on developing training pro

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is