تكمن مشكلة البحث بان المؤسسات عامةـ والتعليمية منها خاصةفي الوقت الحاضرتواجه ظروف بيئيةتفرض عليها حتمية التغيير ، وذلك بسبب التحولاتالتي تحدثفي عالمناالحالي سواءًكان على المستوىالمحلي أو العالمي أو على المستوىالمؤسسة نفسها مما يجعلمؤسساتنا التربويةبحاجةملحةلمواجهة هذا التغيير القادم وذلك من خلال معالجةالمشكلاتالتي قد تظهر بطرق مبتكرة وابداعية مغايرةللطرقالتقليدية ،وذلك من خلال تهيئة المناخ الت

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This research deals with deliberative intentionality in its two dimensions, deliberative intent, direct, and indirect deliberative intent, and deliberative intentionality assumed great importance to ancient and contemporary scholars. The text, relying on deliberative intent as a methodology concerned with the study of language in usage, and the research focuses on direct deliberative intent through (the intent of acceptability, the intent of the presumption, the intent of the informational, the intent of interaction), and the indirect deliberative intent through (the intentionality of the case, the intent of the metaphor, The intent of the communicative impulse, the intent of the allusion,), and these deliberative elements activate and c

يُعد الذكاء الاصطناعي من العلوم الحديثة التي ارتبطت بالإنسان منذ العقود الخمسة الماضية، وأصبحت السياسة الرقمية جزءاً لا يتجزأ من المجتمع لكونها تُستعمل في أغلب مجالات حياة الإنسان. وهذا ما شجع صانعي السياسات التكنولوجية الجديدة في التفكير بكيفية توظيفه لخدمة مصالحهم العليا السياسية والاقتصادية، بغض النظر عن بذل الجهود للتفكير في تنظيمهم للذكاء الاصطناعي التوليدي، ووضع قيود تراعي التشريعات الدينية، وقوا

The Arabic language is one of the important magazines that issued in our contemporary history not only on the Iraqi level but according Arabic one as well because it considered

          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Abstract

All the economic  units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n

           This research aim to present theoretical and philosophical framework regards topic of intellectual capital readiness in Iraqi universities. That is, by using strategic map in balanced score card of Norton and Kaplan (2004). This research discusses theoretical content for three main aspects reflect in its nature elements of intellectual capital readiness in organizations. This includes human capital readiness, information capital readiness and organizational capital readiness. To clear each element, the authors relay on mechanism to determine gape per element of intellectual capital elements.

تحليل الأخطاء الصوتية في بعض كتب اللغة الروسية الدراسية