Managerial Studies Journal

This study was to highlight the role that could be played (Knowledge Governance Approach) as organizational tool which the organizations could be enhance the organizational performance .Three Variables interacted to from the ideological frame of this study which are ( knowledge governance mechanisms and knowledge management processes and organizational performance), study started from a problem have been elaborated through Pilot study has been prepared , in order to find out problems that Directorate of municipality of Basra faced it , and then a sample survey about the possibility of the use and application this approach as a administrative method to addres these problems that confuse work formulas and weaken its performance . They Sample of study was determined by (93) of Directors of divisions , sections and units , and used the questionnaire as a tool to collect data and information , a set of statistical tools exited ,This study of conclusions most notably : prove the invalidity of the main and branch null hypotheses related to the study through an impact relationship between the variables of the study .The study also provided a number of recommendations most important was, The completion of the current study with other studies . in the forefront put a plan of specific mechanisms for the rooting possibility knowledge governance approach in municipality of Basra , and sustain its development and adoption as a formula procedural organizational to solve many of the problems facing the organization .

The environmental changes in modern organizations have led these organizations to record their situations and determine their attitudes depending on the way that helps them to face doubtful situations . Since these situations are inevitable in most cases , it becam necessary to consider strategy surprise as an important and effective part in the organizations future plans , to the extent that these organization consider ( strategy surprise ) it a matter of fact . as should be prepared and be ready to face it.
And in order to bring into scene the prominent positive characteristics for ther leaders the present study has rased the following question ;
What are their basic aspects the talent leadership must plan in strategy surprise?
The study has come up with many conclusions ,the most important are as follow : There is an effect of the characteristics of charismatic leadership on strategy surprise .

This article deals with analyzing the relationship between the components of both the internal and external environments and the performance levels .
The validity of the hypothesis decling with the positire impact of adopthing modern scientific analytical technigues in analyzing both the in fernal and external environments and their impact on performance .
The jonrolanian shareholding companies practice strategic planning to the best of their capabilities despitethe shortcomings . The man recommendation top management of this companies should make use of the experiences of leading companies in the more developwd countries especially the industrial states .

This research suggests a genetic program (GP) which is equivalent in its work to Berlekamp – Massey algorithm to find the LFSR equivalent for a given chains Hence, the genetic program deals with a population of generating structures in a random state as independent programs that generate digital random bits chains ,and it is possible for the given chain to be one of them or part of them, and these programs work independently. Each a program that represents a suggested structure (recorded and described with a specific length and with a good link equality)in the population of random programs, given a value for fitness function that represents the digital value for the extent of fulfilling the results of the final population , for the description of the given chain. The function of the subordinate program which simulate with the genetic algorithm is to find the population of the final initial values for each a genetic program. The aim of this research is to build and deal with the Berlekamp – Massey algorithm throughout the genetic programming(GP) by following a way improves the situation of work of this algorithm in order to overcome some problems that it may face for example the disavaliability of the bits of the given chain, in addition to the probability of being non- linear generating chain.

The aim of this study to the statement of the role played by the merger strategy EPS in five Iraqi insurance companies And (recorded in the Iraqi market for securities)and to in order to achieve this goal has been adopted as a major hypothesis answered a preliminary study seeks to validate a, (there is no role for the merger strategy EPS), the hypothesis has been tested.The study found several of the most important conclusions
1 - There is a role for the merger strategy EPS.
2 - can identify the role of the merger on earnings per share EPS of the merged companies with high accuracy, on the contrary it in share price determined on the fact that the share price in the market denominational subject to a set of variables
The study included several recommendations, most notably the following: -
1 - The need to seek Iraqi insurance companies or working in Iraq towards merger to create a powerful economic entity is able to provide services and meet the needs of the Iraqi market and then the competition .
2 - Work to increase some of the indicators of the ethnic market, which helps in judging the feasibility of the merger.

The purpose of this study is to examine the theoretical and empirical perspectives of the impact of talent management on the organization performance through the existence of organizational commitment, following a descriptive approach. To achieve this goal, the focus was on modern literature to address this this subject, according to multiple angles: theorists, practitioners and trainers talents.
Through this study interests on the impact of TM system on the performance of the national company of juice and canning (unit Manaa), We prove the existence of a significant impact of TM system on enterprise performance, and the strength of this relationship increases by including organizational commitment as a mediating variable.

Some specialists in the accounting field do not consider tax accounting as a branch of accounting, but as a process of accounting the taxes where the accounting profit, shown in the financial statements of the companies, is being converted to the taxable profit (tax loss) where the tax administration is settling its accounts. This makes the tax treatment as a shift from just a philosophy of accounting thought to the tax thought when dealing with the accounting profit. However, the International Accounting Standard 12 issued by the IAS and the accounting base 13 issued by the Accounting and Observing Standards Board in Iraq whereby accounting treatments occur in company records and the accounting profit, the tax liabilities (assets) , tax expense (tax income), and the current tax are shown in the financial statements. All are done in accordance with the accounting thought which enhances the idea that the tax accounting is a branch of accounting and not just tax accounting according to the tax thought.

The research aims to develop an interactive environment for selective topics in physics. This subject is one of the subjects which taken in sixth class of Iraqi secondary schools. Topics focuses on the Circular and Rotational movement. Most challenges which facing students' lies in remembering the convenient laws (rules) and how to minimize the difficulties of applying them step by step.
We develop LECRM (Learning Environment of Circular and Rotational Movement), which consists of authoring tool for teachers and interactive navigation tools for students.
In the design stages of the LECRM development, we use UML language which supports the modern upcoming design principles; such as modularity and reusability. UML used to present the conceptual and behavioral models of LECRM objects and classes. The system has an inference tool used by students to produce / preview the detailed steps of the solution. In the system construction we use Wamp web application server with MySQL for database and PHP language for interfaces designs. The LECRM was tested in one local basrah secondary school by teachers and student