Research is aimed at defining the risks that the sales activity of the General Company for Leather Industries about a special, then diagnose these risks, through a set of indicators, which indicate its existence and try to overcome them, and minimizing the negative effects on those activities.

The research found some conclusions, which emphasizes that the General Company for Leather Industries, suffer from a lack of profit, and a large decrease in sales; a result of absence of demand on its products and rising cost of the expenses to income ratio of, which was reflected in the cost per unit produced. Also the conclusions shown that the number of sales outlets for the company to cover the geographical area is not enough, in spite

يسعى البحث إلى الاهتمام بإحدى الوظائف المهمة في إدارة الموارد البشرية وهي تقويم الأداء التي تواجه مجموعة من الانتقادات والآراء السلبية، اذ ظهر في الأّونة الأخيرة أنموذج جديد يمكن إن يتجاوز تلك السلبيات وهو أنموذج التغذية العكسية المتعدد المصادر درجة .وقد حاول الباحثان توظيف هذا المفهوم في اثنتين من المنظمات العامة العراقية هما (دائرة كهرباء الوسط) التابعة لوزارة الكهرباء
و (دائرة الماء والمجاري) ال

System is one of the concepts that fused stages of human thought his contemplations , and the evolution of his ideas and know the universe and existence , was formed several systems and numerous multi- humanitarian field , for example : the political system , the economic system , the system of philosophical , scientific system ... etc. .The current research around trying to find the identity of the system aesthetic in general and theater in particular , the detection of compositions and how Cklath within shifts functional and conceptual , which confirms the importance of Altgria creative as characterized by the following heading towards experimentation and update ongoing , and in particular what we find in the discourse of postmodernism

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the

The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

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

Abstract

      The research aims to identify the mediator role of  workplace spirituality in the  relationship between psychological capital and entrepreneurial  behavior: field research to a sample opinions from employees at the center of the Iraqi ministry of Oil . The importance of the current research emerged from paucity of studies that have attempted to identify and know the nature of the relationship between the variables as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector.

 In order to achieve the goal of research the use of the analytical method (quantitative)

Abstract

The current research aims to identify the attitudes towards the Covid-19 vaccine and the Locus of Control (internal, external) among university students, to identify the significance of the difference in attitudes towards the Covid-19 vaccine, the significance of the difference in the Locus of Control (internal, external) according to the gender variable (male, female), and to identify the significance of the difference in students’ attitudes towards Covid-19 vaccine according to the Locus of Control (internal, external). To achieve the objective of the research, the researcher developed two scales, a scale of (20) items to identify the attitudes toward a covid-19 vaccine, and a scale of the locus of c

This is a contextual study in face and isotope science, and I have made it in one of the terms faces and isotopes, which is the word (bad). Quranic also, and that is at every aspect they mentioned.
The nature of the research required that it be divided into three sections:
The first topic: I singled it out to show the types of contextual connotations.
- The second topic: I singled it out to define the word bad and its meaning.
- The third topic: I devoted it to the study of the word bad and explaining the significance of the Quranic context on the additional meaning and the original meaning.
Conclusion: It mentioned the most important results, which are:
1- The significance of the Quranic context is one of the most impo

The objective of the research was to evaluate consumer purchasing behavior through the Internet, such as consumer behavior, reasons for buying online, purchasing advantages over the Internet, personal variables (gender, age, marital status, education level, income, and income and job type). The questionnaire was adopted as a main tool in the survey of the views of a sample of consumers in Baghdad governorate (100) people and analyzed their answers using the statistical program SPSS in calculating the mean and standard deviation Centigrade, correlation coefficient (R) and test ( ). The main findings of the research were:

1. There is a positive and positive relationship between consumer purchasing behavior via the Internet and