United nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive from one station
to another.
سعى البحث الحالي الى التعرف على بعض الاضطرابات السلوكية والانفعالية وعلاقتها بالاستعمال المفرط للالعاب الالكترونية لدى تلاميذ المرحلة الابتدائية, إذ يواجه التلاميذ مشكلات سلوكية عديدة ،تظهر من خلال تعاملهم مع اقرانهم في البيت او في المدرسة والتي قد تتطور عند بعضهم وتتحول الى اضطرابات نفسية،مما يؤدي بهم الى ضعف التعلم وسوء التوافق في حياتهم المدرسية ويصبحون عُرضة للا صابة بالامراض النفسية ،إذا لم يتم تشخ
... Show Moreتعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم
... Show MorePerformance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
Britain found itself at the end of the nineteenth century in front of many obstacles within Europe, it is to hold the coalition Russian Franco in 1894, and what form of threat to the interests of Britain in its colonies outside Europe, as well as the development of other European countries in military and economic aspects such as Germany and the United States and others. As she was defying the fleet of Britain, Germany, and the last has a naval fleet was able to protect all the way Britain and its colonies throughout the nineteenth century
A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements
... Show MoreThe audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on
... Show Moreأن أزدياد أعداد الطلبة في معظم دول العالم ، والتوسع في التعليم العالي ، أدى الى أستيعاب أعداد كبيرة في المؤسسات التعليمية من حملة الشهادات العليا الماجستير خاصة والدكتوراه ، وأن برامج الدراسات العليا وضعت لأعداد باحثين مختصين في مجالات عدة منها التدريس وما يتطلبه من مهارات مختلفة ، فأن قسماً منهم ليست لديه المعرفة النظرية والتطبيق العملي والمهارات اللازمة لأستخدام طرائق التدريس والتقنيات التربوية أث
... Show MoreSupply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC). To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain
... Show MoreResearch problem: the problem of the current research can determine the dimensions of answering the following question - What is the impact of the use strategy summaries tribal collection and retention in the second grade students in the middle of history?
The importance of research: In order to achieve the desired education and access to educational goals required, and to address all the challenges facing the educational process, so you may need to use methods and different educational methods in the teaching of social history, particularly, of those methods and modalities to adopt strategies tribal in teaching, has chosen researcher summaries tribal style, which is one of the strategies of goo