The research synthesis variables of competitive advantage and the mechanism achieved by focusing on knowledge abilities and strategic of the administrative leadership, and governments and the developed countries took the racing frantically and my destiny to invest more money and resources to development of wealth and human knowledge is so choice investment winner always and who Aaikhyee never, because God Almighty give humans the abilities of all other creatures and that these abilities varying from person to person, there is the problem of search provoking questions about the essence of what it's about research and both sides theoretical and field, the objective of this research

المستخلص

يهدف البحث إلى وضع إطار معرفي ومفاهيمي شامل لموضوع البحث, واغناء القارئ والمستفيد بالمعلومات الوافية عنه وتقليص الفجوات المعرفية للمهتمين به وقياس مدى ما هو متوفر وغير متوفر من المتطلبات الأساسية والضرورية لإنشاء صناديق التحوط في البيئة العراقية, وتمثلت صناديق التحوط بالمتغير الرئيس للبحث اما المتغيرات الفرعية فشملت (المتطلبات المالية, المتطلبات البشرية, البيئة التشريعية, الب

The winds of change witnessed by the Ottoman Empire after the constitutional coup in 1908 carried the breezes of freedom, writers and journalists were finally able to express themselves, this change was reflected on intellectual and cultural life and on freedom of publication and expression , perhaps the first thing that was affected by this change was the press, it entered a new phase in which it got rid of those restrictions and limitations imposed by the Ottoman Sultanate concerning the right to issue newspapers and freedom of publication. Iraq was the first to witness a new phase of press relief, before the constitutional coup, it was possible to count on the fingers of the hand how many newspapers were issued, that number doubled to

The aim of this study is to make the inventory for Umbelliferae family for the purpose of identifying the samples that were collected over long periods and saved in the herbarium of Iraq Natural History Museum/ University of Baghdad. We found that the herbarium plants were very large and varied from different parts for Iraq, in different and varied environments, which collected and arranged according to a very specific system in the herbarium for remaining an important source to all graduate students and researchers to take advantage for these plants. Also, the flowering and fruiting periods for these plants in Iraq were recorded in different regions. Most these plants begin to flower in the spring and thrive at fields and farms.

In the field of residential community planning, one of the appropriate places to study the mutual influences between man and the environment, away from the influences, concepts and mechanisms of contemporary planning theories are isolated environments in rural areas, and the marshlands in Iraq represent one of these models. These areas still retain the planning patterns of residential communities for thousands of years. This research attempts to conduct a descriptive study of traditional settlement patterns, which relied on the capabilities of the surrounding areas to provide planning and architectural solutions based on the environmental factor. Establishing such a clear framework for these impacts can help in any future interventi

The imperative of achieving financial stability has transcended national boundaries, necessitating heightened attention from both researchers and policymakers. Consequently, this article delves into an examination of the impact of government debt and public debt on financial development within the context of Iraq. The study employs monetary policy, interest rate, inflation, and population growth as control variables to prognosticate financial development. Utilizing data extracted from the World Development Indicators (WDI) spanning the period from 1995 to 2022, the study employs the dynamic autoregressive distributed lag (DARDL) approach to scrutinize the associations under investigation. The findings underscore a negative association betwe

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-