The research intended to take into consideration the phenomena of employing the temporary employees through the business organization increasingly, which has become one of the most apparent features of the contemporary strategy of the human resources management. It depends on the analytical descrptive Approach to meet the research problem which has been focalized around the dispute praising regarding the phenomena of the temporary employment and its dimensions and challenges which can be faced by the management of human resources as a result .The importance of the research is represented as one of rare research which confronts to the phenomena of the temporary employment in the Iraqi business environment. The most prominent objec

            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

Research Summary :

         Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli

الطعن الاستئنافي طريق من طرق الطعن العادية، يلجأ إليه الخصم للطعن بالحكم الصادر ضده من محكمة البداءة في الأحوال التي يجيز فيها القانون الطعن بهذا الحكم ويبغي الطاعن بذلك عرض موضوع الدعوى البدائية كلاً أو جزءاً على محكمة الاستئناف بصفتها محكمة الدرجة الثانية في التقاضي لتصحيح الخطأ أو إكمال النقص في الحكم البدائي، فبمقتضى هذا الطعن يتم عرض النزاع أمام هذه المحكمة من جديد، لتنظر القضية من حيث الوقائع والقانو

Concurrent Engineering approved that it is  distinguished technology efficiency as it reflect its affection on international great companies . Its becomes vital field connected with  its  ability  to develop  the products directly, as well as, its concentration  on  all local and international competition  which  need  to  research  and expanded 

This  study  deals  with (concurrent  engineering)  subject  in   
(Dyala  State  Company  for  Electrical  Industry) , to  bring  the  benefits  of   this  technology  to  develop&nbsp

     تزداد أهمية وجود اللغة العربية على الشبكات الحاسوبية مع توجه المجتمع نحو مجتمع المعلومات, ونحو الاقتصاد المبني على المعرفة. ويصطلح عالمياً على هذا الوجود بكلمة المحتوى, فكيف يمكن أن نزيده

which is much useful in the Arabic Language generally in the Holly Quran especially. It is the pronoun  I have taken in the semantic aspect from it and I have done on the surra sabba which varities  the semantical pronoun in it among the pronoun of the speaker the conscience of the addressee the absent  such the the siprat pronoun that comes in it with the explanation for its importance and its work and this is the subject of the first unit which I advanced it from the concept of the pronoun Linguistically and convention. After that I have lighten in some meanings which I have done in the surrat as a semantic , magnification , proud, reprimand and others which I ended my research I have reached the results from it

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

عاش البيروني في القرن الرابع الهجري الذي كان يمثل مثاراً للصراعات السياسية والفكرية، ومن خلال هذه الأوضاع المتأزمة برز البيروني كعلم من اعلام هذا القرن، ومن أبرز مفكري الحضارة العربية الاسلامية فنجده كتب في الرياضيات

ملخص البحث

العولمة ظاهرة اقتصادية سياسية اجتماعية لها انعكاساتها المختلفة على المجتمعات وعلى منظمات الأعمال في مختلف دول العالم، هذه الظاهرة أدت إلى المزيد من النتائج التي زادت منظمات الأعمال في الدول الغنية غناً وزادت منظمات الأعمال في دول العالم الثالث فقر، وقد ترتب على ذلك نتائج ايجابية لدى المجتمعات الغربية والمؤتلفة معها بسبب سيطرة منظمات الأعمال في تلك الدول على الأسواق في البلدان الن