In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

the pursue of social  systems history present to us solid evidence that the collapse of  that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate  auto adaptation mechanism and use it excellently in the right time.

The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the glob

Özet
Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaĢan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir Ģekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri‟nde ilk kez karĢımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati‟t Türk‟te geniĢ yer bulmuĢtur. Dilin anlatım ve kullanım imkânlarını geliĢtiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyiĢte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaĢmıĢ sözler halinde bulunurlar. Bu çalıĢmada, Türk halk edebiyatında atas

the study aimed to identify the impact of the types of cooking utensils in transition metal elements to food and the effect of acid and storage in the concentration of these elements. used five types of cooking utensils including aluminum. tefal, astainls steel, glass. (pyrex), and ceramic prepared in it the food meal. the same meals were repeated add to them acid. the estimate of mineral elements in the meal prepared before storage and after storage in refrigerator temperature degree. the result shows the increase of aluminum concentration in the meals that prepared in aluminum pot reaching 2.913 pmm while reached less concentration in the meal prepared in astainls pot reaching 0.325 pmm. the highest concentration of iron reached 25.2 p

اسهم تطور ادوات الاسواق المالية والتغيرات العالمية كالعولمة المالية وتحرير الاسواق المالية العالمية في احداث العديد من الازمات ومنها الازمة المالية الدولية التي تعد من اكثر الظواهر ملازمة للاسواق المالية على الرغم من التطورات التي تشهدها تلك الاسواق نتيجة تطور ادواتها المالية وانفتاحها على بعضها البعض. وتتعرض الاسواق المالية الدولية والناشئة  (Emerging Market) منها بشكل خاص ا

The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hyp

Recently, there has been a major trend towards environmental issues and concern for the green product because traditional products cause serious environmental impacts such as reduced resources, global warming, energy consumption, emissions and other environmental damage. Under these developments, economic units are looking for cost-effective technologies that reduce the cost of a green product that has four main dimensions: reducing energy, reducing resource consumption, preventing pollution, and using renewable energy while not compromising quality and satisfying customers in order to enhance competitive advantage.

This research will address one of the most important cost-effective green technologies, Gr

The research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply

نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الا