،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
فعالية الوثب العالي تمتاز بالتكرار والممارسة لمراحل التسلسل الحركي بالتكرارات الصحيحة المصحوبة بالتغذية الراجعة من اجل الوصول إلى اداء افضل, ومن خلال عمل الباحثتان كونها تدريسية لمادة الساحة والميدان لاحظت ضعفا في مستوى الأداء الفني عند الطالبات في ضبط مراحل التسلسل الحركي الكامل لفعالية الوثب العالي ، لذا ارتأت الباحثتان اعداد تمرينات خاصة باستخدام أساليب التنافس حمل المتعلم على مضاعفة جهده لينافس ذاته
... Show MoreThe performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the activities of industrial project or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.
The process of performance evaluation depends upon several criteria and indicators within the
... Show MoreThe issue of intellectual capital is a critical issue in the success and excellence of organizations, especially if it is linked to the management of customer experience, and because of the characteristic of the Iraqi environment, which affected all sectors, including the banking sector, it was important to discuss the types of intellectual capital and its relationship to the management of customer experience, especially when managers private banks, the importance of research lies in the linking of its variables to build the strategic capabilities of banks to achieve excellence and sustainability, it aims to diagnose the extent of interest in the types of intellectual capital and management of customer experience in the Iraqi ban
... Show MoreThe study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.
So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina
... Show MoreThe parliamentary election is one of the features of democratic systems that give individuals the right to participate in government and political election-making. Typically, the process of parliamentary elections received wide attention from media, as well as attention from large segments of the public because they understand the vast importance to assume political positions and associated fates of people and their destinies. Its importance comes from the fact that it allows citizens the right to participate in managing the public affairs by granting their confidence and voices to the elected president or his representatives in the parliamentary.
Media task is to emerge democratic societies, in particular, in the mission of urging p
In this paper, the relationship between urban growth, land use, site availability, and impacts on the general appearance of the city generated by functional characteristics of port cities were analyzed. Various data were used to identify patterns of land use change and city growth and expansion. The research aims to analyze the impact of the port on the growth of the city, study the urban growth of the city of Umm Qasr and predicting the growth trends, and to identify the most influential factors in this growth. The study dealt with the concepts of urban growth and the factors that characterize the growth of port cities and the current situation of the city. The practical part included the mechanisms used by the researcher to analyze the
... Show MoreThe research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).
The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,
... Show MoreThe accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects
... Show MoreThis study aim to identify the concept of web based information systems since its one of the important topics that is usually omitted by our organizations, in addition to, designing a web based information system in order to manage the customers data of Al- Rasheed bank, as a unified information system that is specialized to the banking deals of the customers with the bank, and providing a suggested model to apply the virtual private network as a tool that is to protect the transmitted data through the web based information system.
This study is considered important because it deals with one of the vital topics nowadays, namely: how to make it possible to use a distributed informat
... Show MoreIn Iraq, government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider one of the main sources of funding, if not it consider the basis of funding.
According to the vital roles assigned to these institutions to follow up, which usually include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade. As a result, the aim of this study came to came to highlight&n
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