Finance is considered as an important and essential element when developing any housing policy which has a basic role creation of channels and effective means of saving money for individuals and institutions involved in the construction of housing units , and in particular that there is a deficit of residential dramatically in Iraq offset by a significant decline in the rates of construction housing and the accumulation of housing need in the coming years , the importance lies of the subject in creating mechanism for financing this sector and the impact of such a mechanism in solving the problem of the deficit number of housing units, through studying the experiences of some countries in the policies of housing finance to take advantage

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Aims: The present study aims at assessing mothers’ knowledge of breastfeeding in Kirkuk governorate,
besides determining the relationship between mothers’ knowledge and some of their demographic
attributes.
Methodolgy: A descriptive study was used the assessment approach and applied on mothers in Kirkuk
governorate from January 15th 2011 to July 25th
, 2011. Non-probability sampling a convenience sample of
(72) mothers, attending pediatric general hospital in Kirkuk governorate for following up the health status
of their children, was selected for the purpose of the study. A questionnaire was developed for the
purpose of the study. It was comprised of two parts; the first part includes the mothers' demographic

 مشكلة البحث:

تعد مناهج كليات التربية العمود الفقري لإعداد مدرسين تربويين تقع على عاتقهم مهمة تربية وتعليم الجيل الذي سيتحمل مسؤولية بناء المجتمع وتطويره من خلال بناء وإعداد الأفراد في العديد من المجالات. ولما كان التغيير والتطوير المستمرين هما من السمات المميزة للعصر الذي نعيش فيه لذا تتطلب العملية التربوية مراجعة مستمرة لمناهجها بغية تقويمها وتطويرها بما يتناسب ومت

Abstract

      The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following questio

The researcher highlighted the general budget in Iraq for the period (2003-2018) facing the challenges of administrative and financial corruption, in addition to the fluctuations in oil prices, the repercussions and many problems suffered and will suffer the Iraqi government in the process of preparing the general budget of the state and weak contribution of the agricultural and industrial sectors and other economic sectors and neglect altogether, oil has become the main supplier in funding Iraq's budget after 2003, and the impact on the unemployment rates in Iraq, which recorded fluctuating rates and then increased during the period (2012-2018) to achieve this, an inductive method was adopted, using theoretical and descriptive a

     This research aims to shed light on the reality of the process of rehabilitation of human resources for the implementation of electronic management practice in the ministry, and availability requirements of the application of electronic management and diagnosis of the most important stages and steps that can be followed in the process of transition towards electronic management to keep abreast of developments in the field of information technology, has been the application of this research in the Ministry of science and technology on a group of heads of departments and directors of the people in the departments of the Ministry through the use of case study method, which includes cohabitation field intervi

Microscope images are characterized by a number of specific parameters, the influence of such parameters (intensity, magnification, numerical aperture, diaphragms aperture, segmentation, and edge detecting technique) on measurement in optical microscope images have been determined with using a powerful image processing methods. As one of the most widespread techniques in biological investigation and dynamic process, light compound microscopy has used to analyze the optical properties of biological images. The results indicate that a wide aperture allows maximum resolution and depth of field, but decreases the contrast. While a small aperture improve visibility and contrast but decreases the resolution. The results also show the best perf

Terrorist crime is considered a serious act that outweighs all other crimes in terms of impact and result, because it has a wide range on societies, and it also contains a great thing of danger represented in its purpose, and here describing terrorism as a crime is a description that does not give the full right to this behavior or that it It abbreviates it and does not show its actual reality, given that terrorism contains several different crimes and the roles of its contributors, and these roles are necessary to reach the result or the end. In which each episode is complementary to the other, it is not a single act, but rather several joint and complex actions that in turn all lead to the result, and the agreement in the terrorist pro