The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of r

Objective(s): To determine the prevalence of ADHD among elementary school pupils; identify the association between pupil's level of ADHD and age, etc., and investigate the differences in pupils ADHD based on gender, and grade.

Methodology: A descriptive study was conducted on elementary school pupils. The study started from the period of 16th of September 2019 to the 1st of October 2020. A cluster sample of 800 pupils was selected. The questionnaire was constructed and developed and include two parts: the first part includes the pupil's general information and the second part includes scale of ADHD prevalence.

Results: The results of the present study indicated that 38(4.

يمكن القول ، أن أزمة الاستبعاد والخلاف بشان ولاية العهد شهدت ولادة النظام الحزبي الحديث في إنكلترا، واظهرت حالة جديدة للتنظيم والدعاية الحزبية وادخال طرق جديدة للتأثير في الرأي العام في اثناء الانتخابات، واختلفت تلك الاحزاب في ايديولوجياتها فحزب الويك كانت له ارتباطات دينية بين اعضائه مع البيورتان أذ تشاركوا في مفاهيم حرية التعبير عن الرأي ومقاومة  هيمنة رجال الكنيسة المتنفذين، في حين  كان حزب التور

The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

   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

The current research aims at finding out how to properly and correctly manage waste and solid waste and reduce the difficulties faced by all countries. However, it is becoming increasingly acute in developed cities because their economies are growing rapidly. It is necessary to identify the modern methods used in developed countries in managing wastes. The use of modern waste management techniques is a coordinated effort by international agencies within the borders responsible for them. The problem of the study can be identified in the lack of clarity of environmental management procedures in place. The importance of the research contributes to providing greater capacity to the administrative and technical leadership in the municipality

The current research aims to determine the role of strategic leadership in achieving organizational excellence. In this context the sample of the research consist of 123 managers .The research problem can be summarized as {what is the role of strategic leadership in achieving organizational excellence}which resulted in a number of sub-questions and its goal was to explain the theoretical philosophy and intellectual expositions of this variables because of they are vital variables imposed by the current situation. To achieve research objectives we had use the questionnaire as a tool to collect data and information after verifying the validity and dependency of the measures. A number of statistical techniques and tools had been use

المقدمة

 الحمد لله رب العالمين، وأفضل السلام وأتم التسليم على سيدنا محمد، وعلى آله وصحبه، أجمعين، وعلى من تبعهم بإحسان إلى يوم الدين، أما بعد.

 فإن مسألة التعارض بين الرواية، والفتوى، من المسائل المشهورة عند الأصوليين والفقهاء،وهي من مباحث السنة عند الأصوليين، والتي تبنى عليها مسائل متعددة، وهي من أسباب اختلاف الفقهاء، فإذا ما روى أحد الرواة حديثاً معيناً، ثم عمل بخلاف ما روى، فللعل

Journalistic discourse is a fertile through which most of the segments of the society interact in all their platforms: intellectual, cultural, social, and various settings between the vital structures of the state; which makes it the link between the groups and segments of the society.

The role of discourse, moreover, engages in a vital way by establishing a culture of debate on controversial issues that provided a space in the different visions and differing perceptions on how to formulate the discourse and the magnitude of vocabulary for the diagnosis of these issues. Since there is no system of any community empty of the emergence of issues reflecting the public interest which is necessary is reflected in the context discourse

Background: Cheese has an outstanding nutritional quality, but is also an efficient vehicle for transmission of diseases to humans and is an excellent medium for bacterial growth and an important source of bacterial infection. when consumed all without pasteurization Salmonella spp. are one of the most frequently reported causes of bacterial foodborne worldwide.
Objective: This study was carried out to study the microbiological contamination of processed cheese. Material and Methods: A total of 13 samples of processed cheese were randomly collected from supermarkets in Baghdad, IRAQ. Elven grams of cheese were added to 99ml of sterile diluted peptone water in a flask  and shaken well to make 10-¹ dilution .Fu