This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

ABCTRACT

Care research examining the relationship between the variables of search presidents (employee training and organizational commitment) to determine the effect of the training of employees in organizations in achieving organizational commitment of employees towards their organizations and by the fact that training is one of the most important activities adopted by the administration and by which can benefit realized for workers and for the organization .ttjsd problem Search lack of training considered as a factor of the important factors in the development of staff skills and development work in many Iraqi companies, including vegetable oils company (where to look), which in turn raises the relevance and commitment

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

يتناول البحث جزئية من جزئيات موضوع الفسخ المبتسر للعقد

تعد الصهيونية المسيحية الداعم الابرز للسيادة الصهيونية اليهودية على القدس، ويستند هذا الموقف الذي تتخذه الصهيونية المسيحية الى مجموعة من المعتقدات التي يشكل الاعتقاد بالعودة الثانية للمسيح وتأسيسه لمملكة سعيدة تدوم لالف عام محورها، ليصبح الاهتمام بمستقبل الشعب اليهودي احد الاركان الاساسية لمعتقدات الاصوليون المسيحيون لاسيما الصهيونية المسحية، فالتفسير الحرفي للكتاب المقدس قادهم الى اعتقاد مفاده: ان عو

مشكلة البحث:

يبقى الفن ولا زال في جميع حالات التعاقب البشري ومراحل التطور الانساني الاكثر انطلاقة وتميزاً في التعبير عن واقع الانسان وعن مشاعره وانفعالاته وافكاره ذات الصلة بتأثيرات البيئة المحيطة به.

والفن ولاسيما (الرسم) يمثل وسيلة من وسائل التعبير الفني بل يكاد يكون الرسم وسيلة الانسان الاولى التي عبر فيها بخطوط مرئية عن مجالات حياته وعلاقته بالبيئة التي عاش فيها، ويقينا

This paper deals with load-deflection behavior the jointed plain concrete pavement system using steel dowel bars as a mechanism to transmit load across the expansion joints. Experimentally, four models of the jointed plain concrete pavement system were made, each model consists of two slabs of plain concrete that connected together across expansion by two dowel bars and the concrete slab were supported by the subgrade soil. Two variables were dealt with, the first is diameter of dowel bar (12, 16 and 20 mm) and the second is type of the subgrade soil, two types of soil were used which classified according to the (AASHTO): Type I (A-6) and type II (A-7-6). Experimental results showed that increasing dowel bar diameter from 12 mm to 20 mm

ملخص البحث بالعربي

عنوان البحث : أجـــــوبة الحافظ محمد البرزالي على سؤالات العز ابن الحاجب في الجرح والتعديل

يهدف البحث : إلى جمع أجوبة الحافظ أبي عبدالله محمد البرزالي في الجرح والتعديل، ودراستها.

يتكون البحث من : مقدمة، وتمهيد، نص السؤالات، وخاتمة، وفهارس.

المقدمة : تسمية الموضوع، وسبب اختياره، وأهميته .

والتميهد : ترجمة مختصرة للحافظ أبي عبدالله البرزالي، والتعريف بأجوبة الحافظ الب