The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

We discussed the proper preparation, directing, and implementation of physical education lessons, and clarification of the duties that fall upon the physical education teacher in addition to his physical and skill duties, which is the duty of the physical education lesson. The problem of the research lies in the fact that interactive harmonic exercises are not implemented accurately by physical education teachers because they require great experience, exceptional efforts, and accuracy in performance. The research aims to identify the level of some physical and motor abilities and intelligence among students aged (9-10) years, and to know the effect of some harmonic exercises. Interactivity at the level of some physical and motor abi

The importance of evaluation depends on many institutions, whether governmental or private, including media institutions, rely on the list to evaluate the weight of things and appreciation, as well as judging things, achievements, and everything related to the institution is concerned. Because through evaluation, institutions can recognize weaknesses and strengths. It is also an effective tool for management review, through which the institution can review everything related to planning and decision-making, leadership, incentives and other administrative matters.

Therefore, this study attempts to shed light on the evaluation process, its basics and its importance in general and in the Kurdish media institutions as a model in part

     The research aims to prepare a preliminary feasibility study that shows the importance of preliminary feasibility study in investment decision making, carrying out of the local demand of service provided in accordance with international standards and statement of investment opportunities available to the private sector in several investment methods. In order to reach the objectives of the study was adopted as a method of partial analysis at the level of economic unity through the study demand, supply, costs, economic and social profitability.

      The health sector in Iraq is one of the service sectors facing today a continuous deficiency

Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie

The physicochemical behaviour of dodecyltrimethylammonium bromide (DTAB) in water and ethanol-water mixture in the presence and absence of ZnSO₄ were studied by measuring the conductivity at 298.15 K. The pre-micellar (S₁) and post-micellar slopes (S₂) were obtained and calculated the degree of dissociation (α) and the critical micelle concentration (cmc). With an increase in ethanol content, the cmc and α of DTAB increased whereas, in the presence of ZnSO₄, the cmc and α decreased. By using cmc and α, thermodynamic properties as the standard free energy of micellization ( ) were evaluated. With an increase in ethanol content, the negative values of  are decreased indicating less spont

The study aims to identify the relationship between forgiveness and social intelligence among elementary school students. The study employed a descriptive analytical approach, whereby a total of (500) elementary school student were selected randomly regarding the variable of gender and economical status. Two scales were prepared: one to measure the forgiveness depending on Albort’s theory that consist of (20) item, and the other to measure the social intelligence according to Tony’s theory which composed of (20) item as well. The result revealed that 6^th grade students have interested level of the forgiveness and social intelligence, the girl showed significant differences according to the forgiveness variable, the sample

study aimed to recognize The relationship between Intrinsic Motivation Academy and Time Management among University students and measure Intrinsic Motivation Academy And Time Management for sample and Balancing Degrees of Basic Research on the two scales According to the Variable genders and Specialization, The sample consisted (350) students by (230) female (120) male , and the sample  responded scales of Intrinsic Motivation Academy for (Alwan & Attaat2009) and Time Management (Building tool), The Results of this study show that: There are statistically significant differences according to gender variable in Intrinsic Motivation Academy and Time Management in favor of the male, and there are statistica

The present study aims to develop and apply the unrealistic optimism scale among high school students. The researcher has designed a scale of (38) paragraphs to measure the unrealistic optimism. A sample of (200) male and female students were chosen randomly to collect the needed data. The study found that the unrealistic scale of optimism has good psychometric characteristics. The research sample has a high level of التفاؤل غير الواقعي لدى عينة البحث unrealistic optimism. There is a statistically significant difference between male and female in the unrealistic optimism in favor of the male students. Finally, there is a statistically significant difference between students in the fourth and sixth gra

One of the main significant purposes of learning the English language is the need to have an effective communication allowing for exchange and transmitting information. As a basic form of human communication that allows people to connect, communicate, and share experiences with one another is writing skill. Through practicing trainable abilities like speaking, and writing, adaptation skills are required to overcome issues that develop in unfamiliar environments. Learners must be cognitively flexible to reconstruct and adjust to these situations' demands. This study aims at looking into the level of cognitive flexibility and writing abilities of Iraqi EFL university students. It also seeks to determine how these two variables are related. It