The study aims at finding out the effect of the lead time strategy on the first intermediate class pupils' achievement in geography The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (73) female pupils. The sample is divided into two groups (37) experimental group and (36) control one. The sam ple is selected from first intermediate class pupils ( Al Batol intermediate school for girls) Baghdad Al-karkh-3, for academic year 2015-2016 The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scores of geography test of first course

Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex

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 institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes an

تعدّ المقابر من المرافق القديمة في المدينة بوصفها تمثل ذاكرة التاريخية لاحتوائها
من أضرحة مشاهير أهل الاصلاح ورجال العلم والفن السياسة. 

The two terms"of fective intelligece and organizational intelligence" is it is the emotional intelligency and organizational intelligency"are considered as one of the contemporany terms which the various organizations started to function them in their activities to in crease their efficiency.

This study aims at examining those two terms and the possibility of their functioning them in one of the general organizations and the questionnaire is used as atool to gather information that are distributed on asample consists of (50)employees and selected randomly from various organizationl levels.

The most important conclusions:<

This study aims to identify human resources development and its role in the development of the insurance industry in the national insurance company, and to inspect how the recruitment requirements for human resource development and its impact in setting up efficient and skilled staff ,good, effective and well prepared based on scientific grounds.

   The concept has been identified the insurance industry as well as understanding human resources and its management and development the main requirements that lead to improve performance within the company. Divided into two main functions, the first type is the staff requirements and functions and the second kind is the requirements and functions of human resource development

The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

   This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in