ﺔﻴﻋﺍﺫﻹﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰲ ﲑﺒﻛ ﺭﻮﻄﺗ ﻦﻣ ﻝﺎﺼﺗﻻﺍ ﺮﺼﻋ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﺖﻗﻮﻟﺍ ﰲ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍﻭ ﺍ ﺢﺴﻓ ﰲ ﻢﻬﺳﺃ ﺕﺎﻄﶈﺍ ﺀﺍﻮﺳ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﺚﺒﻟ ﻊﺳﺍﻮﻟﺍ ﻝﺎ ( ﺔﻴﺿﺭﻷﺍ ﺔﻴﻠﺑﺎﻜﻟﺍ ﻭﺃ ﺔﻴﺋﺎﻀﻔﻟﺍ ﻭﺃ ( ﱵﻟﺍ ﺔﺻﺎﳋﺍ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺭﻮﻬﻇ ﰲ ﺎﻀﻳﺃ ﺪﻋﺎﺳ ﺎﳑﻭ ، ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﺭﻮﻬﻇ ﻚﻟﺫ ﻞﺒﻗ ﺩﺎﺳ ﻥﺃ ﺪﻌﺑ ﺔﻴﻣﻮﻜﺣ ﲑﻏ ﺕﺎﻴﻌﲨ ﻭﺃ ﺕﺎﻤﻈﻨﻣ ﻭﺃ ﺩﺍﺮﻓﺃ ﺎﻬﻜﻠﺘﳝ ﻟ ﺔﺠﻴﺘﻧﻭ ،ﺔﻟﻭﺪﻟﺍ ﺎﻬﻜﻠﺘﲤ ﱵﻟﺍ ﻪﺗﺪﻬﺷ ﻱﺬﻟﺍ ﻲﻣﻼﻋﻹﺍ ﺡﺎﺘﻔﻧﻻﺍ ﱪﻋ ﻕﺍﺮﻌﻟﺍ ﺎ ﺮﻣ ﱵﻟﺍ ﻑﻭﺮﻈﻠ ﺹﺎﺧ ﻞﻜﺸﺑ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍﻭ ،ﺔﻣﺎﻋ ﺓﺭﻮﺼﺑ ﻡﻼﻋﻹﺍ ﻞﺋﺎﺳﻭ ﻊﻴﲨ ) ﺔﻴﻗﺍﺮﻌﻟﺍ– ﺔﻴﻗﺮﺸﻟﺍ – ﺔﻳﺮﻣﻮﺴﻟﺍ– ﺭﺎﻳﺪﻟﺍ – ﺀﺎﺤﻴﻔﻟﺍ –ﺕﺍﺮﻔﻟﺍ – ﺭﺍﻮﻧﻷﺍ-(.. ﺪﻗ ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﻩﺬﻫ ﺭﻮﻬﻇ ﻥﺇ ﻭ ، ﺎﳘ ﲔﻤﻬﻣ ﻦﻳﺭﻮﳏ ﺭﺎﺛﺃ . . : ١-ﻴﻛﺄﺘﺑ ﻖﻠﻌﺘﻳ ﻡﻼﻋﻹﺍ ﻝﺎﳎ ﰲ ﺭﺎﻤﺜﺘﺳﻻﺍﻭ ﻊﻤﺘﺍ ﰲ ﺹﺎﳋﺍ ﻉﺎﻄﻘﻟﺍ ﺭﻭﺩ ﺪ . ٢-ﺕﺍﻮﻨﻘﻟﺍ ﻚﻠﺗ ﻦﻋ ﺭﺩﺎﺻ ﻮﻫ ﻲﻣﻼﻋﺇ ﺏﺎﻄﺧ ﺔﺣﺎﺗﺇ ﻯﺪﻣﻭ ﺔﺣﻮﻨﻤﳌﺍ ﺔﻳﺮﳊﺍ ﻢﺠﺣ . ﺎﻴﻣﻼﻋﺇ ﺎﻄﳕ ﺖﲰﺭ ﺪﻗ ﻕﺍﺮﻌﻟﺍ ﰲ ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﻩﺬﻫ ﺭﻮﻬﻇ ﻥﺇ ،ﻕﺎﻴﺴﻟﺍ ﺍﺬﻫ ﰲﻭ ﻥﻻﺃ ﺪﻌﺑ ﻦﻜﻳ ﱂ ﻡﻼﻋﻹﺍ ﻥﺇ ﻮﻫﻭ ،ﺎﻘﺑﺎﺳ ﻕﺍﺮﻌﻟﺍ ﻩﺪﻬﺸﻳ ﱂ ﺎﺻﺎﺧ ﻭﺃ ﺎﻬﺟﻮﻣ ﻭﺃ ﺎﻴﲰﺭ ﺎﻣﻼﻋﺇ ﲑﻴﻐﺘﻟﺍ ﺪﻌﺑ ﻢﻬﺘﺒﻟﺎﻄﻣ ﻞﺑ ﺕﺍﻮﻨﻘﻟﺍ ﻚﻠﺗ ﺏﺎﺤﺻﺃ ﻡﺎﻤﺘﻫﺍ ،ﻚﻟﺫ ﺐﻧﺎﺟ ﱃﺇ ،ﺔﻟﻭﺪﻠﻟ ﺎﻛﻮﻠﳑ ﺙﺍﺪﺣﺃ ﺪﻌﺑ ﺪﻠﺒﻟﺍ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﻲﺳﺎﻴﺴﻟﺍ ٩ / ٤ / ٢٠٠٣ ﺏﺎﻄﳋﺍ ﰲ ﺔﻳﺮﺣ ﻚﻟﺎﻨﻫ ﻥﻮﻜﺗ ﻥﺄﺑ، ﺪﻴﻛﺄﺗﻭ ﺔﻴﻟﻭﺪﻟﺍ ﻥﺎﺴﻧﻹﺍ ﻕﻮﻘﺣ ﺉﺩﺎﺒﻣ ﻦﻣ ﺎﻗﻼﻄﻧﺍ ﺔﻴﻣﻮﻜﳊﺍ ﲑﻏ ﺕﺎﻋﺎﻄﻘﻟﺍ ﱪﻋ ﻲﻣﻼﻋﻹﺍ ﺔﺻﺎﺧ ﺔﻴﻧﻮﻳﺰﻔﻠﺗ ﺕﺍﻮﻨﻗ ﺀﺎﺸﻧﺈﺑ ﺕﻼﻴﻬﺴﺘﻟﺍﻭ ﺹﺮﻔﻟﺍ ﻊﻴﲨ ﺔﺣﺎﺗﺇ ﱪﻋ ﲑﺒﻌﺘﻟﺍﻭ ﻱﺃﺮﻟﺍ ﺔﻳﺮﺣ ﺔﻴﲰﺮﻟﺍ ﺕﺎﺣﻭﺮﻄﻟﺍ ﻦﻋ ﻒﻠﺘﲣ ﺕﺎﺣﻭﺮﻃﻭ ﺮﻈﻧ ﺕﺎﻬﺟﻭ ﻞﻤﲢ .
موسيقى الشعر العربي بين الطبع والصنعة
Abstract There is a rule used by Western countries, which is that the end justifies the means, in order to justify their transgressions ensuing from the interaction of modern biological and medical technologies and sciences with their abnormal cultures. They considered childbirth through surrogate mothers as a means to achieve the goal of motherhood without taking into account the religious, moral, and legal aspects. It did not stop there, but rather went beyond that and broke into Arab and Islamic countries alike, which made researchers address this issue to ensure its legal ruling, because of the effects and dimensions of this phenomenon on religious and moral principles and values. Because of the harm to the wife’s womb and the
... Show Moreالعلاقة بين السلطات الثلاث والدستور العراقي
يتناول البحث تعليم اللغة العربية وما لها من أثر بين التراث والمعاصرة إذ يعُد مقياس رقي أي مجتمع من المجتمعات مقدار عنايته بلغته القومية ، فهي وسيلته واداته للتفاهم في مواجهة المواقف المختلفة التي تتطلب الكلام ، والاستماع ، والقراءة ، والكتابة ، هي دلالة تحضره وتقدمه في احواله المختلفة ، وهي الشرط الاساس في بقائه ونمائه ، فبدونها يغيب موضوع الحديث عن مفهوم المجتمع القومي لاي شعب من الشعوب ..
La literatura española nos ofrece una serie muy extensa de poetas y escritoires ,precisamente en el prencipio del pasado, que tienen una influencia muy grande en cambiar el senedor de la idíologia común de entonces.Todos aquellos laboran para formar un hecho español puro que tiene sus carácteristicas nacionales peculiars utilizando el espíritu de los antecesores clasicistas mezclando con lo local modernizado.
The research aims to review the concepts of banking efficiency and its relationship to performance, productivity and efficiency, as well as analyze the efficiency of the banking in micro-economic view.
In order to achieve the objectives of the research We have been employed graphic, Econometrics and Mathematical methods to derive the different concepts of banking efficiency.
We showed that there are two main methods used to measure the bank efficiency, the first called Stochastic Frontier Analysis , this technique depends on the parametric methods, The other method is called Data Envelopment Analysis is based on mathematical programming methods
Occupies an important geographical position, and instructional material is distinctive among the various course materials, as covered in the study of human and surrounding environment, and interaction happening between them, and the problems that arose as a result and a lot of reliable in achieving educational purposes. Through the monotony and tradition in the methods used in our schools in the teaching of geography, which prevails in teaching nature conservation and indoctrination with poor educational qualification as a teacher geography, and the fact that this article need to be effective methods for teaching, such as the use of teaching models modern-dependent student at the center of the process education, and this is confirmed by
... Show MoreThe current study aims to overcome the conflicts facing the company in its way of staying and continuing to maintain its performance excellent in light of the intense competition, which made it seek to find strong ways and links with its customers through electronic communication using electronic platforms, and this put confidence and safety in The place of suspicion and fear of not fulfilling credibility or violating the privacy, so this research comes to answer about the question: “Can the company achieve an excellent performance by relying on the customer's electronic confidence?”.
The study followed the descriptive and analytical approaches by providing a virtual model and testing the zero hypotheses, which stipulat
... Show MoreThis study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.
The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the
... Show MoreThe research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.
One of the most important conclusions reached by the researchers was that forensic accounting
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