The research deals with the problem of visual pollution, as it is one of the most important urban problems that cities suffer from. The concept of visual pollution has recently emerged to describe the deformation and degradation of the urban environment. Visual pollution is defined as any component of the surrounding environment that is inconsistent and not homogeneous with its natural and human components. The volume of visual pollution has doubled due to the non-compliance with the laws, regulations and controls set by the Municipality of Baghdad by the citizens, and to the weak municipal role that the municipality plays in implementing these laws. Therefore, it has become necessary to know the manifestations of visual pollution and their geographical distribution, and the variations between the neighborhoods of the Shuala. The research has adopted the field work to document the manifestations of visual pollution through photography. It has further involved using a questionnaire that was distributed on a random stratified sample of (400 questionnaires) distributed among the four districts of Al-Shula, Al-Hurriya, Al-Harbiya, and Al-Abbasiya). The number of questionnaires for each neighborhood reached (100 questionnaires), to find out the various manifestations of visual pollution within the neighborhoods of Al-Shula. The spread of the manifestations of visual pollution in the municipality of Al-Shula is considered part of the daily life of the citizens. It has also found that some variables have effectively contributed to the spread of the phenomenon of visual pollution through the division of heterogeneous residential units and heights of the non-buildings. Moreover, there have been signs of harmonization and the exploitation of balconies in a non-civilized manner and asymmetry of the urban fabric of Al-Shula.
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.
تعد ظاهرة الارهاب المتزايدة في العالم من اخطر اشكال التهديدات الامنية التي تواجة الدول لانها تستهدف في جانب مهم منها امن واستقرارومستقبل مجتمعاتها لاسيما اذا جمع الفعل الارهابي بين مطامع واهداف القوى الخارجية التي لا تريد استخدام ادواتها المباشرة وانما بالاعتماد على محركات في خلق الازمات داخل الدول المستهدفة
... Show MoreBritain 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
This study has been developed axes of the search, including: Search (deliberative) language and idiomatically, and Description Language (b social phenomenon), and the definition of the theory of (acts of speech), and discussed the problem of the conflict between tradition and innovation, as defined objectively have a target aimed at reviving the deliberative thought when Arab scholars , and the balance between the actual done Arab and Western rhetoric, but Meet in intellectual necessity, a sober reading that preserve the Arab language prestige, and its position in the light of the growing tongue Sciences, as long as we have inherited minds unique, and heritage huge able to consolidate the Arab theory lingual in linguistics.
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
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