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

ملخص البحث :-

المنزل هو الشغل الشاغل لكل انسان لانه المكان الذي يجد فيه راحته ويعبر عن ذوقه ويعكس شخصيته وهو بمن فيه يشكل وحدة عمل وانتاج يتطور بمرور الزمن .

من خلال ملاحظة الباحثة لكثير من النساء في مدينة المكلا انهن يقعن في اخطاء مختلفة عند تأثيث منازلهن بسبب جهلهن اساليب التخطيط السليم لشراء الاثاث او تنسيقه في فراغات المنزل المختلفة . ولكي تصل الباحثة الى هدف البحث كان لا

In the era of the digital economy, public organizations need to consolidation the capabilities of entrepreneurial alertness to reduce the risks of sudden transformations and changes, and to find effective mechanisms to discover and invest in environmental opportunities proactively, as this concern has become a knowledge gap in public sector institutions, the current research aims to identify the role of digital competence in influencing on entrepreneurial alertness in the Central Bank of Iraq (CBI), the descriptive analytical approach was used as a research method to describe and analyze the main research variables. digital competence as an explanatory variable includes three dimensions: digital infrastructure, digital integration, and d

The revolution of technology in the 21st century has changed radically the
climate of opinion concerning second language education. In order to excel in
today’s world, teachers and learners need to adopt new roles and be equipped with
new skills and competencies that go beyond the basic ones of listening, speaking,
reading, and writing; skills that cannot be gained if teachers teach mere academic
subjects, and students are evaluated on how well they have learnt the minute sub
skills in those content areas.
This session will touch upon several skills which may be considered the
new basics of the 21st century. Among these skills are: autonomy, active learning,
critical thinking, cooperative learning, and digita

تحتل الرقابة المالية والإدارية أهمية كبيرة في عمل المؤسسات وتمثل المرحلة الإشرافية فيها وتُعد من أهم عناصر العملية الإدارية، ويأتي دور الأجهزة الرقابية لضمان تقديم الخدمات للمواطنين، بأسرع وقت، وبأقل جهد وتكلفة. واعتمدت الدولة العراقية منذ تأسيسها على جهاز رقابي خارجي واحد هو ديوان مراقب الحسابات العام المؤسس بالقانون رقم (17) لعام 1927 الذي كان يمارس أعمال الرقابة والتدقيق المالي والحسابي للمصروفات والإير

          This study is concerned with providing an objective, artistic study of the role of women in the pre-Islamic era, and extracting that status from the most important sources that express the language of that era, which is pre-Islamic poetry. The role of women in contemporary societies, the study sought to clarify those goals from a technical and objective point of view, which contributed to the main purpose of the study, which is the status of women in pre-Islamic poetry. The role of women in pre-Islamic society, and how to describe them in rhetorical sentences in poetry. The study was based on the descriptive analytical approach, which is represented by the use of content analysis, wh

التحول الديمقراطي في بنغلادش

There are many studies regarding the topic of ‘leadership’ in modern era, especially the studies of the west and the Muslims who followed them in our Arab countries. These studies rely on the modern western theories, they deal with topics like the difference between administration and leadership

El Lázarillo señala a fines del reinado del emperador, el comienzo de un
nuevo género en la literatura castellana. A través de sus páginas nos adentró en un
mundo de pobreza, de
hambre secular, de hipocresía, y rodeado de problemas.
Lázaro cuenta en primera persona sus aventuras comenzando por su nacimiento, en
una aceña de las riberas del río Tormes. Condenando su padre como ladrón y, su
madre se entrega al mas vil morisco - cuya conducta deja también que desea –
haber pasado hambre y le entrega, siendo todavía un niño, a un ciego de alma ruin
para que, acompañándole, se gana la vida. Para aplacar el hambre, pues el ciego le
daba poco de comer, el muchacho le hace objeto, de repetidas tretas.

The Arab heritage is considered one of the treasures of the noble human civilizations, as it is a deep-rooted heritage, when the dawn of Islam dawned on the Arabian Peninsula, and when its conquests spanned,