It has become the subject of the environment and its problems during the last three decades of the important topics and dangerous that gained the attention of researchers in this regard as especially with the worsening repercussions severe, and turned out to be hot issues impose themselves urgently everywhere in the world, not concerned with the environment and specialists out, but also on all people wherever they are, regardless of their standard of living, and the circumstances of their lives, and their level of education and culture because the relationship of man with environment relationship since antiquity as relied upon to provide what they need him to stay, and through the stages of the development of civilization has made some attempts to keep it, but faced difficulty because it is controlled by the and the investor have all become influenced by them and even affected, as indicated many of the studies and research studies and research that dealt with the environmental theme and its problems and the need for the development of environmental awareness, some of which stressed the need for the curriculum include environmental issues and problems and seeking to develop environmental awareness . Including, Dspoto Despot study (1977) and the study of Nelson NeLSON ((1993 Shafei and study (1990) and the study of Abdul Salam (1991). Clear from this task rests curriculum planners selected elements of the environment are closest to the lives of learners and the most suitable levels of maturity tasks and curriculum designers to expand the environmental department and deepen the level of intake of the problems in front of children to increase their awareness and discover their preparations and grow their abilities and increase the depth of experience that this process is done gradually systematic and foundations sound science. In order not to waste our efforts in posters and celebrations for the environment, or at festivals and letters of the theory, we must proceed from the real bases and studying the issue through our own potential, without underestimating or exaggerating through scientific objective view that rely on inventory pros and cons, and allow the integration of environmental Thread in the national plan and all of its activities, especially the education, so taken advantage of the possibilities more fully in the development of the pillars of strength and address the environmental drawbacks since they occur. Herein lies the problem of the research to identify the philosophy of geography curricula in the diagnosis and treatment of environmental problems .
This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove
... Show Morethe research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.
The research data hav
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Discussion dealt with the independent factors critical such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk
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This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.
A number of
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Purpose: The research attempts to Stand on the reality of the effective application of of strategic information systems in telecommunications companies in the Kurdistan Region, and what is the amount of the impact of such systems on promoting of Strategic Intelligence.
Design/Methodology/Approach: The Applied method has been used, In order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then distributed to (11) Company of Iraqi communications operating in Kurdistan Region companies, it has been used questionnaire to collect data in order to develop
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The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f
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The research aimed to diagnose and interpretation of impact nature between Communities of practice dimensions (participation and spreading knowledge, confidence, social capital build) deportation strategic change choices (reengineering business process, business re-structuring, business innovation) in construction companies in the Iraqi Ministry of Construction and Housing, the research tested 4 construction companies working in investing sector in Iraq, the research applied on a sample of 102 persons who participated in Communities of practice distributed in several administrative levels (directors, division directors, project directors and engineers) the research used questionnaire as a main tool for dat
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The research problem was to identify the impact of monetary policies on economic growth in the oil and non-oil countries. The researcher chose the Republic of Iraq as an example for the oil countries and the Arab Republic of Egypt as an example for the non-oil countries to hold a comparison on the impact of monetary policies.
The research found that the monetary policies and their tools in the Iraqi economy affect the rate of GDP growth by 73%, which shows the strong impact of monetary policies on the economic growth in the Iraqi economy as an example of an oil state. GDP growth rate of 61%, indicating the impact of monetary policies on economic growth in the
the civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation , For the capital of the Abbasid Caliphate, the situation in Baghdad, had changed in 656 AH/1258 AD, the Iraqi migration started security and safety,
The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).
The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi
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