تناول البحث دراسة خمسة نصوص مسمارية لقروض غير منشورة من سلالة أور الثالثة وتحليلها وترجمتها وهي من مجموعة المتحف العراقي, يعود تاريخها الى زمن سلالة أور الثالثة (2012-2004ق.م) تحديدا الى زمن الملكين شوسين (2037- 2029ق.م) وابي سين (2028-2004 ق.م), اما مضامينها فهي قروض بمادتي الشعير(ثلاثة نصوص) الفضة (نصان), والقروض على نوعين قروض بفائدة (ur5 - ra), وقروض بدون فائدة (maš2 - nu - tuk), وقد حددت نسبة الفائدة في القروض 1/3 33% لمادة الشعير و20% لمادة الفضة.
تعد الثقافة التنظيمية في المجال االداري وكذلك الرياضي من المفاهيم الحديثة لذا وجب التعرف عليها من عدة اتجاهات لمعرفة تكوينها واب عادها والنظريات التي تناولتها لتكوين رؤية تختلف عن االخرين لما لها من دور مهم ونافع في مختلف المؤسسات ومنها االتحادات الرياضية، ولعل لعلوم الرياضة واالختبار والقياس على وجه الخصوص الدور الرئيس في المساعدة بإيجاد وسيلة علمية وتطبيقها على االعضاء لمعرفة انماط الثقافة لديهم ومن
... Show MoreThe current research aims to know the extent of the impact of performance evaluation in its dimensions as an explanatory variable in the behavioural and attitudinal work outputs with its dimensions as a response variable in order to reach appropriate solutions through which the University of Fallujah seeks to achieve its goal in the process of diagnosing the axes of strength and to benefit from them in the process of strengthening the status and sobriety of the academic position of the professor and the researcher relied on The descriptive and analytical approach in carrying out this study, and data was collected from university professors, including leaders, heads of departments and divisions, who numbered (97) teachers. And fie
... Show MoreIs the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.
The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma
... Show MoreAbstract
The health section is considered to be one of the most important section in the field of service economical and social unit because of its concern in the life of human begin and society and the process of determining t
... Show MoreThe aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for dat
... Show MoreObjectives: To assess quality of health care for clients at outpatient consultancy clinics in Al-Hilla City Hospitals, and to find out significant differences between the clients' perspectives toward quality of health care dimensions and their demographic characteristics such as (residence, age, gender, level of education, and occupation ).
Methodology: A descriptive analytic study design was carried out at outpatient consultancy clinics of Al- Hilla city hospital (Al-Hilla and Al-Imam Al-Sadiq general teaching hospital) from April 10 th to June 15 th 2019. Non – probability (purposive) sample of 200 clients who were coming to the Outpatient Consultancy Clinics were selected. Data is collected through used of an assessment tools an
This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera
... Show MoreOccupies total quality management applications play a key role in the development of institutions of higher education performance and achieve its strategic objectives through the commitment of senior management and their employees to continuous improvement of the quality of performance in the various areas of work, and can be integrated knowledge management processes, which means identifying information of value and how to take advantage. The data were collected using the style of the questionnaire for the purpose of analyzing their results on a sample composed of 83 member of the administrative leadership in colleges as representing the decision-making centers in those colleges .
 
... Show MoreThis study aimed to measure the accounting conservatism and the lemited factors which affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.
Using the market value model (MV) To book value ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were preparing financial reports. And when conducting a process of the test of the affected of the factors (The age of the
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