اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشك

Due to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we  have consideredwaste as an  alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need  of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a

تتباين القراءة والكتابة من ناقد لآخر تبعا للموضوع الذي يتناوله، وطبيعة المادة، والمكونات المعرفية التي تؤسس فهمه، فمنهم الناقد التقليدي الذي يتبع السائد في نقده للمادة الفنية اما بالموافقة والتبني أو بالمغالطة والقدح، ومنهم الناقد المقلد الذي ينتخب اتجاها غربيا يرغب في تطبيقه على جزء من النصوص التي انتقاها، ومنهم الناقد الذي يتبع أفكاره ويدمجها مع النص ناقد مختلف يبحث في ما يذلل من قواعد، يحلل ويشرح وفقها

This study aims to identify the level of quality of  Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of  the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and  Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them,

The aim of this study was to identify the rate of return of the stock through the financial information disclosed by the financial statements of companies both services and insurance included in Iraqi market for securities . The study used a descriptive statistical methods and the correlation matrix for the independent factors , in addition to a regression model for data  analysis and hypothesis . Model included a number of independent variables , which was measured in the size of company (sales or revenue) , and the leverage , in addition to the structure of assets and the book value of owners'  equity in the company , as well as the general price index .Based on the data of (11)companies and for three years, showed the result

Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

English ابحث عن مقالات و مجلات ... تحليل علاقة ثقافة المنظمة بلازمة من منظور الفردبة - الجماعية أ.د زكـريا مطلك الدوري، أ.د سـعـد علي العـنزي، أ. يعرب عدنان السعيدي مجلة كلية بغداد للعلوم الاقتصادية الجامعة 2009, المجلد 2, العدد 20, الصفحات 107-122 الخلاصة تتعدد وجهات النظر بشأن الاسباب والمعالجات الممكنة للازمات، وان هذا الاختلاف يرجع بالاصل إلى تنوع المداخل التي يعتمد عليها الباحثين في تناول الظاهرة أو الموضوع. وضمن هذا