تبلور مفهوم مركزية الانسان بالنسبة للإنسان والاعلاء من شأنه و عده قيمه أعلى من الوجود ، هذا الادراك الوجودي هو ما يسمى بالنزعة الانسانية، وتعد النزعة الانسانية هنا احد أهم التيارات التي ظهرت في الفكر السياسي الغربي الحديث، إذ تعد هذه النزعة من أهم الحركات الفكرية والتربوية التي توجت عصر النهضة الاوربي وفجرت ينابيعه الفكرية والاوربية، وعلى الرغم من إن النزعة الانسانية شكلت في عصرها ثورة فكرية شاملة على المن

تعد مسالة بناء الدولة احدة المواضيع المهمة في حقل الدراسات السياسية والتي تعكس مظهراً متعدد الابعاد لمبدأ الثقة المنشود بين الحاكم والمحكوم، فمنذ أمد طويل تحاول الدول تحقيق تنميتها السياسية والبحث عن مقومات ترشيد سياسي لقدراتها المؤسساتية والوظيفية بهدف تعزيز اسس التكامل والاندماج بين المجتمع السياسي والمجتمع المدني. عليه انطلق جون راولز في مفهومه لبناء الدولة المعاصرة من بناء المجتمع العادل، فالعدالة ه

The 2D imaging survey was carried out using Wenner-Schlumberger array through (11) 2D survey lines distributed within and out of Abu-Jir fault zone, Southwest of Karbala City, central Iraq. The aim is to delineate subsurface fractures density. The total length of each 2D survey line is (600m.) with the unit electrode spacing (a) equals to (10m.).The results showed two types of fractures zones. The first type is formed by dissolution process of carbonate rocks, while the second fractures zone is formed from tectonic movements, and it includes two types of fractures system, oblique and vertical fractures.
This study includes comparison between subsurface fracture density within and out of Abu- Jir fault zone. This comparison showed that

The bank risks has greaten and changed in its nature under the developments of financial liberalization, banking innovation and increasing use for new financial instruments which created by the huge technological advancement happened in the banking  industry. So that, banks in large choose to base the profitability measures adjusted for risks; that is we introduced this research. The most important reason led us to do this is the restriction to use the modern statistical methods by trade bank in Arab countries equally with world banks which were the antecedent to base those models. Therefore, the research problem is embedded in the banks need to use measures that link between profitability and risks and this is what achieved by RARC

مستخلص البحث أهمية البحث عن طريق إعداد برنامج تدريبي يعتمد هذه الطريقة التدريبية في تطوير التحمل الخاص عن طريق العمل على بناء مستوى جيد من التحمل الخاص لدى اللاعبين الشباب في مرحلة الإعداد الخاص, تحقيق نتائج جيدة على مستوى أداء الواجبات المهارية والخططية المطلوبة منه في أثناء زمن المباراة, حيث ارتأت الباحثة من خلال إعداد برنامج تدريبي إلى رفع مستوى (التحمل الخاص) لدى لاعبي كرة القدم وبالتالي يمكنها أن تساع

The aim of this study is know the five leadership practices according to the theory of network of leadership by Black and Mouton for the presidents of the Taxation General Board from their prospective, that is through answering the questionnaire questions. To achieving the objectives of this study, the researcher organized a questionnaire form as a main instrument for data collection. It includes (30) items distributed into five leadership practices according to the theory of network of leadership. Each one is subdivided into (6) questions.

The questionnaire was distributed to the presidents of the Taxation General Board of (14). The researcher used the SPSS program to analyses the answers. Through the answers, h

يهدف البحث الحالي التعرف على اسباب السرقة لدى تلاميذ المرحلة الابتدائية كما يراها معلموهم ومعلماتهم ، وعن الاساليب المتبعة في معالجة ظاهرة السرقة من قبلهم ، ولقد شملت عينة البحث على ( 200 ) فرداً من معلمي ومعلمات تلاميذ المرحلة الابتدائية في مدينة المكلا للعام الدراسي ( 2004 ـ 2005 ) ، وقد استخدمت الباحثة استبياناً أعدته كأداة للوصول الى اهداف البحث بعد ان تم التأكد من صدقه وثباته ، استخدمت الباحثة معادلة ارتب

  That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the sear

         This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.

      The problem of research was about knowing the role of cost accounting in determining the value added

The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation  strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
    The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread