Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin

This research focuses on the contemporary geostrategic transformations that afflicted the countries of the Middle East, with a focus on the countries of the Arab East, after the collapse of the system of international relations, and the emergence of the unipolar system led by the United States of America. After the events of September 11 and the events that followed, especially the occupation of Iraq in 2003, the study area witnessed a group of geopolitical variables and the emergence of dangerous phenomena that threatened the state structure in the countries of the Middle East; the most notably are the phenomenon of terrorism, cross-border armed groups, sectarian polarization, the phenomenon of migration and the internal and the externa

العدد: دراسة مقارنة بين اللغة الاسبانية والعربية.

This study aims to know how much and how long the Iraqi women's
watch space channels and expose to them and if these channels mee their
need to get knowledge information an entertainment . the role played by
these channels to provide Iraqi women with news about their community to
meet their needs and motives. this study also aims to know much the Iraqi
women expose to these channels and to know the favorable type of the
channels for them and the causes of that and know favorable programs and
why. also it aims to know the types of the if these channels deal with the Iraqi
women's problems and if the women get any advantage either behavior
knowledge for the watching these channels .

The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

with intellectual and philosophical in modern administrative thought. The focus of the target on the identification of the strategic concept of human resource management practices in business organizations. It studied the scientific concept, in terms of how it has been the shift from  personnel management, and to human resources management, and then to HR management strategy. The research has included extensive serious discussions about the nature of the changes, and how to determine the nature and content of the strategic perspective of human resources management in the changing and volatile world of business. It was also the explanation and clarification theoretical philosophies that came in various previous studies, and i

Dialogue is one of the most important means of calling to the Creator, as it is one of the scientific and verbal activities carried out by a group of interlocutors to present ideas they believe in, and evidence and proofs that express their views and demonstrate the reason for their belief in them, In order to arrive at the truth or a radical solution to a specific problem, so the interlocutor should pay attention to this science, study it and its etiquette, because the purposeful dialogue requires that the funniest of them be the most knowledgeable and knowledgeable about the axis of the hadith, and the funniest must also be able to be convinced of the rule of difference of opinion that does not spoil the issue of friendly They must also c

ابن حزم ، أبو محمد بن احمد بن سعيد بن حزم ، ولد في قرطبة (384هـ - 944م) وتوفي ودفن فيها عام (456هـ - 1016م) علم من أعلام الفكر الأندلسي ومن أجّل وأشهر مفكريه أصالة وعبقرية ، ويعد أفضل من مثل الثقافة الأندلسية في الحضارة العربية الإسلامية ، مفكر كبير ، وصاحب ثقافة واسعة غطت مجالات المعرفة كلها ، له اهتمامات متعددة يدل عليها كثرة تصانيفه والحقول التي كتب فيها ، حيث بلغ مجموع تأليفه نحو أربعة مائة مجلد ⁽¹⁾ ، شملت فروع ا

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