،يريغت وأ ةلكشم وأ ةثداح ةجيتن ،ةعمالجا وأ درفلا هذختي فقوم هرهوج في ماعلا يأرلا دعي ةيوبرت تماكارتو ،ةيرثك تانوكم لىع هسسأ في موقي وهف اذل ،ةشاعلما ةايلحا تاقايس في لصيح فيو ،عمتمج يلأ يعماتجلاا لعفلا ةيصوصخ تاقايس بسحب يرسي ايرطف نوكي ام اهنم ،ةيفاقثو يعولا ةلاح تيبثت ديرت تاهج نم ةلعتفمو ةعنطصم تايطعمب اهيريست وأ اهذحش متي ىرخأ نايحأ ليكشت ةيلمع تنترقا ذل ،ةثدالحا كلت مهف ةأطو ليلقت وأ يريغت وأ فرح وأ ينعم مهف لىع ،يعمتجلما ةعيبط بسحب ،اهرفاوت ةروضرو اتهوقو اتهدش في فلتتخ ،ةعونتم تاودأو تاددحمب ماعلا يأرلا اهنكتم ،ةرهاظو ةنماك تاودلأ يرثأتلا تاهج كلاتما رادقمو هتوقو ثدلحا ةعيبط نع لاضف ،عمتجلما . هفرح وأ ماعلا يأرلا ليكشت ةداعأ نم ةناماو قدصب اهرودب موقت نا ةفلتخلما ملاعلاا لئاسو لىع ضرفت ملاعلاا تايقلاخا نا رابخا نم همدقت ام للاخ نم ملاعلاا لئاسو تحبصا ةقحلاتلما ثادحلال ةجيتن نكل ، ةيعوضومو نع لاضف اهفلاتخاو ءارلاا ددعت ببسب للضم ماع يأر ليكشت لىا يرهمالجا ةدايق لواتح تامولعمو ةيلمع لىع موقت ،قارعلا اهنم صخلأابو انتاعمتمج في ماعلا يأرلا عنص ةيلمع نا ماك ،حلاصلما براضت ،يربكلا فياقثلا حاتفنلإا عم تمهسا دق ثادحلأا ةبوعص كلذك تلاخدلما في ةوقلا ةديدش شيوشت تتاب ذا ،شيوشتلا كلذ لكل سيسأتلا في ،ةفلتخلما ملاعلإا لئاسو اهتنبت يتلا ةيعاصرلا ةلالحاو قيقحتل ةدع تلاماتساو بيلاسلأ اهفيظوت برع يملاعلإا ليلضتلا ةيلمع سراتم ملاعلاا لئاسو ماعلا يأرلا لىع رثؤت وا عدتخ نا ةنيعم ةلاسر لاصيا برع نكمي ذا مدقلما يملاعلإا طاشنلا نم فدلها ةلكشم نإف هيلع و ،ةفلتخلما ةيملاعلإا داولما برع دمع نع ةللضم وا ةزاحنم تامولعم شرنب كلذو :يه تلاؤاست في تروحتم دق ثحبلا ؟ةفلتخلما ملاعلاا لئاسو في روهملجا هل ضرعتي يذلا ىوتحلما في يملاعلإا ليلضتلا تاشرؤم ام ؟ماعلا يأرلا ليكشت في يرثأتلل يملاعلإا ليلضتلا في ةمدختسلما بيلاسلأا ام لئاسو اهسراتم يتلا ليلضتلا بيلاسأ نع فشكلاب ثحبلل سياسلاا فدلها لثتم ينح في ثحبلا نم فدلها قيقتح لىا لوصوللو ،ماعلا يأرلا في يرثأتلل ةمدقلما تامولعلما برع ملاعلاا بيلاسأ ةفرعم لىا لوصولل نايبتسلاا ةادأب ةناعتسلاا برع يحسلما جهنلما لىع ناتثحابلا تدمتعا دادغب ةنيدم روهمجب لثمتي ثحبلا عمتمج امأ ،ماعلا يأرلا في اهيرثأتو يملاعلإا ليلضتلا ةسرامم
The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
Nominal ellipsis is a linguistic phenomenon found in English and Arabic .It is
based on leaving out a part of a nominal construction or more for the sake of good
style , compactness and connectedness .This phenomenon is found in the language of
the Glorious Qur’an .The study in hand is concerned with how translators handle
translating Qur’anic verses which contain ellipted nouns , i ,e. , to what extent the
translated Qur’anic verses are close to the original ones , and to what extent their
translations serve understanding the meanings of the glorious verses while at the
same time maintaining their beauty in style. The study aims at shedding light on
nominal ellipsis in English and Arabic .The study undertak
Abstract:
Organizations need today to move towards strategic innovation, which means the analysis of positions, especially the challenges faced by the change in the external environment, which makes it imperative for the organization that you reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures. Now this research dilemma intellectual two-dimensional, yet my account in not Take writings and researchers effect strategic innovation in re-engineering business processes, according to science and to inform the researcher, and after the application represented in the non-application of such resear
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Objective / Purpose: Online social relationships through the emergence of Web 2.0 applications have become a new trend for researchers to study the behavior of consumers to shop online, as well as social networking sites are technologies that opened up opportunities for new business models. Therefore, a new trend has emerged, called social trade technology. In order to understand the behavioral intentions of the beneficiaries to adopt the technology of social trade, the current research aims at developing an electronic readiness framework and UTAUT model to understand the beneficiary's adoption of social trade technology.
Design/ methodology/ Approach: To achieve the obje
... Show MoreThe present study aims to reveal the extent of the influence of the acquired organizational immune through its dimensions (organizational vaccination, organizational learning, organizational memory, and benchmarking) in the application of knowledge management strategies in its two dimensions (codification strategy, personalization strategy) as well as clarifying that influential relationship between the study variables Because of its importance in reducing resistance to change by responding to the requirements of the environment. A set of main and sub-hypotheses emerged from the study, which was formulated in view of the hypothesis scheme of the study, and i
... Show MoreThis research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <
... Show MoreThe capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo
... Show MoreThe research aims to form a clear theoretical philosophy and perceptions about strategic Entrepreneurship through the relationship between high Involvement management practices, the basis in creating that leadership and high-performance work systems as a support tool in achieving them according to the proposals (Hitt et al, 2011), in an attempt to generalize theoretical philosophy and put forward how to apply it within The Iraqi environment, and on this basis the problem of the current research was launched to bridge the knowledge gap between the previous proposals and the possibility of their application, aiming to identify the practices of high Involvement management and the possibility of high-performance work systems and thei
... Show MoreThis research aims at answering many questions raised by the research problem concerning the view of the organizations under consideration for the concept of smart leadership and its most important dimensions, as well as the view of crisis management and its concept and most important methods through research objectives that define and clarify the smart leadership with its dimensions and methods of crisis management.
For the purpose of reaching the results of the research and testing the assumptions about the relationship between smart leadership and methods of crisis management, the researcher adopted a questionnaire, designed especially to be a criterion for the research, as the main tool for data coll
... Show MoreThe research to knows some biomechanics variables in different spots with and without players in basketball youth players and analysis by using destructive method in surfing study and the research were applied for jump shoot from one of basketball players in ( middle , left , right ) in side zone and out of zone also from three point shoot with and without defense and we depend on successful shoot on analyze .The results and conclusions that center of weight of the player on standby on high and knee angel and hips were more wide also the two angle of wrist , elbow on start of shooting be more wide with defender more than without defender .the maximum high center of weight and shooting angle and ball entrance being less degree with defender
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