The principle of total quality not the result of the modern era, but has its roots entrenched in the foot, the king announced the Babylonian (Hammurabi) before five thousand years: The person who builds a house fall to the occupants, Fiktlhm; the sentence penalty, from here, established Babylonian civilization oldest concerns quality and perfection in the work, although the roots of quality stretch in the ancient Pharaonic civilization represented by the pyramids and temples, and in the Chinese civilization in the Great Wall of China. The concept of quality is present in all the teachings of Islam Bamadaminh all, which represents the value of an Islamic urged the Qur'an to the total quality in all the work which is supposed to be perform

The Prophit had blamed the monopolies, and dispraise the monopoly, dismised it and warned the monopolies that they will face very severe pain. The Prophit had built the right foundation for the trade . He had made the chance of monopoly very few . Inspite of finding some monopolies in his time,he didn’t make price tag. The Rightly guided caliphs didn’t pricing the food-stuff. Umar b. Al-Khatab used many ways to encourage the enterance of the foods- stuff to the markets by the tradesmen of wholesale. The people were sailing directly from them . the tradesmen of wholesale were in competition, so they reduced the prices . but he forbid the monopoly and stopped against it by the scientific ways. Inspite of the suvering of the people in t

This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance

يتناول البحث الاخلال المسبق واثره في تنفيذ الالتزام العقدي على حساب المدين ـ دراسة مقارنة في القوانين المدنية والقانون الانكليزي

Predictability of School Environment in the tendency to aggressive behavior among high primary school students. This study aimed at exploring the Family and school environment predictability of the tendency to aggressive behavior among high primary school students in Irbid Second Directorate of Education. The study sample consisted of 784 male and female students in the high-primary schools of Irbid Second Directorate of Education, chosen as on random cluster sampling method. Three aspects of school environment had the predictability of the tendency to aggressive behavior. The academic orientation of students explained 9.9% of the total variation in the dependant variable while the relationships between peers explained 1.6% and the teach

The aim of this investigation was to prepare pies stuffed with ground veal as different level of Textured Soy Protein (TSP) that wetted, minced and replaced at (0, 15, 20, 25 and 30%). The effect of partial substitution for veal with TSP quality, sensory characteristics such as color and homogenizing of the stuffing, taste, flavor, juiciness and overall acceptability was evaluated by taste panel. The obtained results showed that product prepared with replaced 15 and 20% were acceptable by panel taste without significant differences compared to control. The values of taste panel score dropped as the rate partial replacement increased a level of TSP 25 and 30% as compared to control. It can be concluded the possibility of using manufacture

This research aims at identifying the effect of problem solving strategy on the achievement of Kurdish language grammer of femal students at the fourth preperatory school. To achieve the study aims , the researcher has chosen intentionally this sample to apply the experiement . The study sample cosists 0f (58) female students distributed randomly on two groups. The experiemental group is taught according to problem- solving strategy and it is (29) female students, while the control group which is also (29) individuals is taught according to the traditional way of teaching . The two groups have been matched statistically in term of age , the academic achievement for the father and mother , intelligence, and the linguistic ability. The exp

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The research targets exploring the designs of the kindergartens’ libraries in Baghdad for the perspective of the teachers as well as possible methods of improvements, considering the importance of this type of furniture for the child and its vital role in getting the child into the habit of reading and browsing, since the kindergarten library is the first of its kind that the child encounters in his life, if the relationship between the child and the library is of a positive type the experience with both printed and non-printed materials will be joyful and this type of relationship continues and strengthen with all other types of libraries over time. To achieve the goals of the research, the researcher prepared a focused survey sheet t