Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder

Use the accounting system of responsibility in assessing the performance of the company profit centers of the leather industry Given the importance of the profit centers of the General Company for Leather Industries, where a circle of activity that is accountable responsible for them (the director) about what is happening with costs and achieve revenues other words, the profit center is the beginning of an independent company with revenues and costs contribute to achieving the objectives of the company as a whole, which is to achieve profits, which means the comprehensive work of the centers of the need to evaluate its performance permanent depending on the conversion rates of the Interior. It was relied on the company's production

The harsh human suffering experienced by the Andalusians were a religious conflict and racist impact on all aspects of public life. The religious factor most important factors that determined the nature of the hostile relationship between the Andalusian and Castilian, Castile has sought to make them Christians by force through laws that deprived them of all their rights. In spite of the large number of those laws, the authority admitted inability to subdue the Andalusians to its will through the issuance of the final decree of expulsion.

The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56.  The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying  and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research

Received several formats historical kings of old Babylonian era carries connotations military as it chronicled the kings of this era Sunni rule work, was in the forefront of those formulas taken from weapons-grade events have the history of years of their rule, and the keenness of the Kings on the industry that weapon and because it is dedicated to the goddess is the weapon of God, and which pulls the Goddess encouragement and an support them in their wars, they think the Iraqis ancient gods be carrying weapons at the forefront of their armies to fight the enemy with them as well as the receipt of a lot of alliances

The current researsh is aimed to pay attention on concept of human resources hard (Difficult) to manage. Such style of human resourcses has emerged to form anew challenge for busniess organizations.

Management such human resources entails first determing incentives of their behaviour models. Analyzing these models will be important to strategical management of them from work.

In nutshell, this researsh try to recommendation of contemporary literature about future of difficult (hard) human resources management.

The research goes to clarifying the system of values ​​in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.

In these dialogues, I found important values ​​in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim

The architecture Greek first civilizations, which focused on the design and planning of cities taking into account the percentages aesthetic and artistic forms beautiful and characterized Greek civilization styles three league and Ionian and Corinthian, has launched these names on this models relative to the form of