ت لا نم ظ او ره لا يأ لاح اهلاح رضاحلا رصعلا يف ةريطخ ه ةوشرلا لثم ةيداصتقا ةميرج ديعصلا ىلع ةيبلس بقاوع اهل يتلاو زازتبلااو لاوملأا لسغو ني ىلا ةجاحلا تءاج انه نم ، يداصتقلااو يعامتجلاا تاسسؤم لبق نم اهينبت يغبني يرادلإاو يلاملا داسفلا نم دحت تامدخو بيلاسأو تاينقت ةيلاملا مئارجلا نم دحلل ةلودلا اع ىلع عقت يتلا تاسسؤملا نمو ةيئاصقتسلاا ةبساحملا وا ةيئاضقلا ةبساحملاب تلثمت ةيداصتقلاا تادحولا يف ينبت اهقت ة

هدف البحث الى بيان تأثير بناء المقدرات الجوهرية المتمثل ابعادها بـ (التعلم التنظيمي ، المرونة الاستراتيجية ، المقدرات التكنولوجية، رأس المال البشري) في ادارة الايرادات الضريبية المتمثلة ابعادها بـ (فاعلية الادارة الضريبية ، الكفاءة في العمل ، التشريعات الضريبية) وتم اعتماد الاستبانة كأداة رئيسة في جمع البيانات والمعلومات من العينة البالغ عددها (35) مبحوثاً ممن هم بموقع (مدير قسم ، وكيل مدير قسم، مسؤول شعبة) ف

Abstract

The scope of the humanitarian tragedies in the Arab region has widened after the conflicts that erupted over the past years, exacerbation to include educational, cultural, and social dimensions, economic and moral aspects of the displaced families, especially after the emergence of terrorist organizations and sectarian conflicts which overthrew human and led to various political and demographic changes, forcing citizens to leave their homes, fleeing with their families from the danger of murder, terrorism, and violation to other safer areas inside or outside their countries. Women and children were the vast majority of the displaced who were subjected to great pressures, The host communities bore the pro

في إطار قراءتنا المتواصلة عن الفساد وقعت بين أيدينا دراسة شيقة في الاقتصاد نشرتها مجلة التمويل والتنمية في عددها الأول لعام 1998 تحت عنوان
(International Cooperation Against Corruption) للباحث (روبرت كليتكارد) ونحن ارتأينا نقلها إلى العربية بتصرف مع إضافات وآراء هنا وهناك أدخلناها للإغناء والتطوير.

يقول الباحث (روبرت كليتكارد) بمستهل كلامه: "إن محاربة الفساد بحقيقة أمره يعد قضية صعبة وحساسة ل

The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

The main target of this paper is to determine the optimum time for preventive maintenance on machines. Tow methods has been implemented estimating the optimum time duration for preventive maintenance . the first techniques use scheduling depending on data concerning the machine maintenance cost and halted cost from the production reach to the optimum time for maintenance which reflect the minimum cost. Where as the second techniques depends on reability function to estimate the optimum duration time which reflect the minimum cost. The tow techniques above by which we count on in fixing the preventive maintenance both give same result . we also prove that the scheduling method best than the reability function .

This study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extractio

The research aims to highlight on the reasons of financial & managerial corruption phenomena and to suggest systems & methods that promote controlling and developing the mechanism to combat corruption it also highlights on the ways that should available to enable the three regulatory agencies to reduce this phenomenon. The research depends on the following hypothesis "the governance of state institutions and the application of electronic government with depending on a correct mechanism to crossing auditing and the equilibrium performance model well help to reduce corruption phenomenon in Iraq" the two researchers have been concluded some conclusions the main one is that so many reasons of corruption starting from the bad

Media, especially press plays an important role in fighting corruption and tackling this phenomenon, which has become widespread in our society, through its effective role in raising awareness of the seriousness of spreading of corruption of all its forms in society.
All international conventions and agreements stress the necessity of the role of media and its importance in the light of corruption. All countries also commit themselves to the necessity of guaranteeing the freedom of media and the circulation of information and preparing it as a prerequisite for activating the People’s Control Mechanism and supporting measures and means to prevent and combat financial and administrative corruption more actively and effectively.
Co

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio