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

Represent the current study and tagged (the credibility of digital image and its reflection on the process of cognitive picture releases) scientific effort is designed to detect realizing press releases and the extent affected the credibility of the digital image by selecting the relationship between digital photo and the extent of their credibility on the one hand and between the process of cognition and Press Photo of the hand Other than the consequent establishment researcher collects materials to serve the scientific research topic in three chaptersCombine the first one methodological framework for the search of the research problem and its significance and the desired objective be achieved together with the definition of the most im

The main aim of this research is to: 1) identify the Transformational Leadership of the Managers of higher School in ALkut district and its relationship with organizational Loyalty. 2) Clarify the relationship between Transformational Leadership and organizational Loyalty. Regarding the research methodology, the researcher used the descriptive method because it meets this research. The two research tools were a questionnaire and the statistical program (spss). The results revealed that there is a strong positive relationship between Transformational Leadership and organizational Loyalty, which means that when the managers have a Transformational Leadership leads to having organizational loyalty.

The aim of the research is to determine the extent to which young people watch television sports programs and the impact of viewing on the level of sports culture among young people and the impact of demographic variables on youth over the viewing of sports programs, The study was conducted on a sample of (200) male and female students from the faculties of the University of Baghdad, where a questionnaire form composed of several axes and questions was prepared to measure the effectiveness of sports programs in youth culture, The statistical program used spss to empty data and extract results by frequency, percentages, correlations, The research reached several results, the most important of which is that there is a strong influence of s

Scientists have delved too much into reality and metaphor, and perhaps a topic of Arabic rhetoric has not received the attention and care of scholars as much as the topic of truth and metaphor. The metaphor opens wide horizons of expression in front of the writer so that he has several means by which he can express the one experience, so his imagination takes off depicting the intelligible as tangible, the seen as audible, and the audible as seen. That image presented by the creative writer.
The first thing to note is that the emergence of metaphor as a rhetorical term was at the hands of the Mu'tazila. Muslims differed about the issue of metaphor in the Holy Qur’an, and the beginning of the dispute was about the verses in which the

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

This work involves three parts ,  first part  is manufacturing different types of laminated below knee prosthetic socket materials with different classical laminated materials used in Baghdad center for prosthetic and orthotic (4perlon layers+2carbon fiber layer+4 perlon layers) , two suggested laminated materials(3perlon layers+2carbon fiber layer+3 perlon layers) and (3perlon layers+1carbon fiber layer+3 perlon layers) ) in order to choose perfect laminated socket . The second part tests (Impact test) the laminated materials specimens used in socket manufacturing in order to get the impact properties for each socket materials groups using an experimental rig designed especially for this purpose. The interface pressure between

The current research aimed to identify psychological stability and its relationship to university integration and spiritual intelligence among university students. The research sample consisted of (158) students from the College of Education - Al-Mustansiriya University.

A scale was applied: psychological stability, university integration, and spiritual intelligence,   and by using the (Pearson) correlation coefficient, and the t-test, the results showed: the sample members enjoy psychological stability, university integration, and spiritual intelligence, and there is a positive, statistically significant correlation between the research variables, and the results resulted in some recommendations and proposals.

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

The current research aims to detect the level of suicidal tendencies among secondary school students in terms of gender and educational stage (intermediate school students and high school students). The researcher adopted Al Hafeez's (2017) scale for suicidal tendencies, it consists of (57) items including six domains, namely: suicidal ideation, social motives for suicide, tendency to self-harm, desire for death, indifference and pessimism about life, willingness to commit suicide. The scale was modified to be (42) items after it was exposed to a group of experts. The scale was applied to a sample of (200) male and female students from secondary schools in Baghdad Governorate (Karkh - Rusafa) for the academic year 2021-2022. The results