ٳن العلاقة بين التخطيط والتنمية، تكتسب᾽ شكلها وطبيعتها من خلال دور التخطيط في ٳخضاع عملية التغيير والتحوّل للأوضاع الاقتصادية من وضع الى وضع آخر أكثر تقدما̋ عن طريق ٳعتماد منهج التخطيط لتحديد معالم خطوط السير المجدول زمنيا̋ لعملية التغيير والتحوّل وفقا̋ لرؤية الحكومة وفلسفتها باتجاه الانتقال من وضع ٳقتصادي وٳجتماعي متخلف الى وضع ٳقتصادي وٳجتماعي آخر يسمح بجعل عملية النمو مستمرة، ويمكن تبيّن تلك

Objective(s): To assess the practices of early childhood’s mothers regarding toilet training and to find out the relationship between mothers’ practices and their socio-demographic characteristics and their children’s demographic characteristics.
Methodology: A descriptive study is conducted at primary health care centers in Al-Rusafa District in Baghdad City for the period of September 19th 2020 to March 16th 2021. Non probability “convenient” sample of (225) early childhood’s mothers is selected. A questionnaire format is designed and composed of two parts: the first part includes mothers’ socio-demographic characteristics and their children and the second part includes structured close-ended questions to assess the p

The significance of this research lies in revealing the actual role of the range of
the effect of women's participation in family life. Both the historic and the
conclusive curriculum were used. The researcher was able to achieve several
results; one of the important of them is the existence of the obstacles that working
women face in life, though they do not stop the woman and her work.

The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

The United States has stood by Iraq and supported militarily and morally, but the relationship did not quickly be strained again before August 1990, when the oldest former political system in Iraq after Iraqi troops entered the territory of Kuwait, the United States stood beside Kuwait because the two parties link military ties opted States United to support the Kuwaiti side relying on the resolutions passed by the UN security Council, the United States and found in this issue right opportunity to execute the mechanics of meddling in Iraqi affairs and the various means of political, economic, military, and methods for dealing with Iraq, especially after finding the impediment standing in front of the implementation of its goals The strat

This research aims at highlighting the strategic role of human resource development in developing competitive advantage in light of the great challenges and rapid changes witnessed in recent years in the business world. The human element is the main engine of the organization's resources, especially when it possesses the skill quality and cognitive abilities commensurate with the nature of work. Therefore, this research focuses on the importance of human resources development strategy in contemporary organizations and reviews the summary of literature and theoretical foundations related to human resources development, as well as various philosophical concepts related to the competitive advantage and to indicate the important role

:  The objective of this research is to demonstrate the possibility of applying the principles of corporate governance in the General Authority for taxes, as the goal to identify the basic requirements for the application of the principles of corporate governance in the GCT with an indication of the role of governance in improving the strategic performance of tax administration. The research was based in part applied to the analysis of the results form questionnaire designed to achieve the goal of the research .                           

The main purpose of this research is to diagnose the role of the Knowledge Accumulation of Human Resources KAHR in Strategic Performance SP, and for that, the research was applied to the represented sample by the administrative leaders consisting of (108) individuals distributed according to their positions and the organizational structure of the ministry. Correlations, effects, and benefits from generalizing the results in the field of research. The research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from a questionnaire. The second stage gathered qualitative data to explore the survey results more deeply by conducting individual interviews with a sub-sample of