Cluster analysis (clustering) is mainly concerned with dividing a number of data elements into clusters. The paper applies this method to create a gathering of symmetrical government agencies with the aim to classify them and understand how far they are close to each other in terms of administrative and financial corruption by means of five variables representing the prevalent administrative and financial corruption in the state institutions. Cluster analysis has been applied to each of these variables to understand the extent to which these agencies are close to other in each of the cases related to the administrative and financial corruption.           

The purpose of the search definition on factors superior this whoever  impact on the improvement the exploitation  decision this  detect on stock exchange markets  assumption , and using  questioners to data accumulate  and the Iraq market of financial papers  battleground to search annoy chose the eyeball extension (47) peoples from peoples employees on the market , and using the bought statistic program (SPSS) on input and analysis search  data , and machinate the search outputs to their group of factors internal and external which impact on exploitation  decision on financial papers markets , and the search commend on necessary rise  the incumbency direction  in the stock exchange

The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

Abstract
Objectives: The study is carried out to assess functional performance for heart's valve replacement patients and find out relationship with sociodemographic data and clinical data
Methodology: Descriptive design is carried out at cardiac surgery centers in Baghdad ; Ibn -Al Betar Specialized for cardiac surgery center and Al-Iraqi center for cardiac disease. its initiation from December28the 2013 to September 1st 2014,A non- probability (purposive) sample of 50 adults patients are attended cardiac surgery centers at Baghdad city and who have heart valves replacement. The data collection through development of questionnaire which is composed from three parts(socio demographic data, clinical information, functional performa

The upbringing of Yehuda Amichai and the conditions he lived in had a great influence on his deep sense of pain, which made him think of death and suicide. Especially after the Nazis came to power in Germany, and his emigration with his family. Amichai searched for love throughout his life, and his failure was one of the most important factors affecting his psyche, which is A deep influence that made him live in harsh and painful pains that broke him, and prevented her from achieving his ambitions in life.Dramatic texts are characterized by repetition in writing and presentation. It is a textual discourse that has two advantages, first, that it can be read as a literary text like all other literary texts, and second, that it can be consider

Unter dem Titel " Technische Methoden im Fremdsprachunterricht als eine neueste Methode im Fremdsprachlernen, die Spiele als Muster"

versteht man, dass die Forschung  sich mit einer neuen Methoden im Fremdsprachunterricht beschäftigt. Von den neuen Methoden im Unterricht sind die Spiele. So man sieht  in den letzten Jahren viele Artikel zum Thema Spiele im Fremdsprschunterricht. Davon gehen wir aus, dass die Spiele im Unterricht eine groβe Rolle spielt, denn diese Methode macht Lust, Spaβ im Lernenprozeβ. Die Spiele im Unterricht bezeichnen als ein Mittel, um Unterricht etwas Schönes , Nützliches und Lebendigs zu sein. Die Spiele sind vielfälltig und unterscheidet sich nach den Themen und Materialien. In dieser F

The city of Nishapur is one of the cities that had a prominent position and a clear impact on the flourishing of the scientific movement, and this position that it enjoyed was achieved because of the scholars who were incubating them. Who had a great role in the flourishing of scientific life through his scientific activity, as he worked as a teacher for thirty years in its regular school, in addition to his work in rhetoric, preaching and scientific circles, in addition to his many books in various sciences, as he did not specialize in one science only, but rather collected all the sciences of his time and excelled in them. He enriched the Arab and Islamic library with it.

              governance Is considered as one approach that gained the attention of many researchers in Management and politics field as one of the dominant philosophies and desired in the current period, became seen as a panacea for all diseases afflicting in particular public administrative organs in General ,This concept has been associated with concepts of reorganization Reforme besidc the administrative directed to improve the efficiency and effectiveness of the performance of such devices as reflected on the totality of features and characteristics that relate to service fulfillment needs of beneficiaries and underlying phenomenon, there was also a constituent charact

Abstract

      The current research aims to find out the role of administrative leadership in the implementation of public policies and their effectiveness and their ability to do so, As well as analysis and testing of influence and correlations between research variables, The researcher has the descriptive and analytical approach, And several tools used to gather information consisted of personal interviews and field visits, While distributed questionnaire tool that consists of (35) items on a sample consisting of (147) individuals formed of staff of the Baghdad Provincial Council.

The research was based on a set of assum