Since the nineties of the last century, Iraqi youth have been exposed to Mexican soap operas dubbed into classical Arabic, and the stories and ideas presented by these series were almost new to all the minds of the youth at that time, a culture completely different from the culture we have of social relations, and since the number of episodes was more than Of the 100 episodes, exposure to these series has left young people confused by the addiction to all their ideas and stories. They differ from the foreign films (mostly American) that we used to watch, and they only take two hours (at most). These films contain diverse stories and may be forgotten. Memory includes events and characters in their entirety at times, and you may remember th

      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this

The Importance of Effort and its Impact in Building the Society in the Light of
the Holy Book and Sunna.
Thank for God and peace be upon Prophet Muhammad, His hose hold and
Companions.
This research is to refute a fault : that Islam as a religioncalls for laziness and
dependence and this in first, Second, to show the originality of the Islamic method in
building and construction.
This research Starts with an introduction in which I refer to the nature of the
Islamic method and its way of work in life: that it is a divine method that is achieved
by the effort of the people them selfves and not through a divine extraordinary power:
The research explains the shift in the peoples life who were addressed by this<

This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

In the era of the digital economy, public organizations need to consolidation the capabilities of entrepreneurial alertness to reduce the risks of sudden transformations and changes, and to find effective mechanisms to discover and invest in environmental opportunities proactively, as this concern has become a knowledge gap in public sector institutions, the current research aims to identify the role of digital competence in influencing on entrepreneurial alertness in the Central Bank of Iraq (CBI), the descriptive analytical approach was used as a research method to describe and analyze the main research variables. digital competence as an explanatory variable includes three dimensions: digital infrastructure, digital integration, and d

As the banking sector is a strong influence on the country's economic growth,The solid financial well-being of anybank does not mean only a guarantee for its investors, It is also important for both owners and workers and for theeconomy in all its joints.The elements of capital adequacy and quality of assets are important to the functioning of thebanking business.In this study, the research sample included four private banks. Quarterly data were used for the period(2011 - 2018).Moreover, data is also collected from articles, papers, the World Wide Web (the Internet) and specializedinternational journals.In this research, an effort was made to try to find out the effect of (the ratio of the capital owned todeposits on the value of the bank),

The aim of study was to explore pharmacist insights toward the impact of prospective implementation of the national health insurance program on patients, providers and Iraqi health system.

This was a qualitative study including semi-structured face-to-face (mostly) interviews with experienced pharmacists. The interview guide included open-ended questions about the impact of the national health insurance program on patients and healthcare providers at three levels: quality of services, costs, and frequency of visits. Potential challenges were also discussed. Interviews were conducted in four provinces from March to May 2022. Thematic analysis was used to analyze the interview findings and generate themes and subthemes.

The

Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce