خضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا

عُني العرب منذ القدم بإستعمال الجواهروالأحجار الكريمة ، وإزدادت هذه العناية على مر العصور ، فقد إستعملوا الحلي المتنوعة ، والملابس المطعمة بالجواهر والأحجار الكريمة .

من اهداف بعض التجارب هي معرفة تاثير التسلسلات المختلفة لبعض الادوية او التغذية او تجارب التعلم. وفي بعض الاحيان قد تكون الوحدات التجريبية نادرة لهذا نقوم باستخدام الوحدات التجريبية على نحو متكرر. او بسبب الميزانية المحدودة فان صاحب التجربة يخضع كل وحدة تجريبية لاختبارات عديدة ويطلق على هذا النوع من التجارب التي يتم فيها استخدام الوحدات التجريبية (الاشخاص) Subject على نحو متكرر

Background: preparation of root canals is an important step in root canal treatment. Mechanical instrumentation of root canals cause an irregular layer of debris, known as the smear layer. As a result, several studies reported that preferring the removal of the smear layer. Objective: To study the influence of the energy (100 mJ) of Erbium, Chromium: Yttrium Scandium Gallium Garnet (Er,Cr:YSGG) laser at short pulse duration (60 μs)  on smear layer removal of apical third after using Photon induced photoacoustic streaming technique. Materials and methods: Eighteen straight single-rooted mandibular premolars were used. The roots length were uniform to 14mm from the anatomic apex and

The reasons for the totality are varied and multiple, some of which are attributed to the methods of the Arabic language as the participant
Verbal and omnipotent differences in the oud of conscience, which are comprehensive reasons for language in all
And some of these reasons are due to the sciences of the Qur'an, such as cessation and initiation
The explanation of the explanation for the multiplicity of words and differences in them, which necessarily led to a dispute jurisprudence
Linked to the origin of disagreement in the interpretation of the totality and its orientation and understanding and to summarize this subject and diverge
Parts and vocabulary did not receive the necessary care and did not absorb the lesson an

The Negro minority in the United States is associated with social injustice,
political deprivation, and economic oppresion. Its members felt that they are
second-class citizens, and that the acceptance of such status will lead to the
continual oppresion of the Whites upon them. As a result, the educated community
adopted a process to put a framework to their opposition to the former's injustice.
This organised framework is exemplified in the "Niagara Movement," which is
regarded as the first national organisation for Negros. The topic of this study is
chosen due to its historical and political significance.
The study consists of an introduction and five sections. The first section
addresses the preliminaries an

This study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find  out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.

The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the

تقييم قابلية اداء متطلبات العمل للعاملين في الصناعة باستخدام طريقة القصور الذاتي

The problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.

This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.

The study results represented by a number of efficiencies that college  teachers shoul

يعد شعر المنفى احد اهم روافد الادب المعاصر فهو يعكس الإبداع الشعري الحقيقي للشاعر المنفي، ويعكس في الوقت ذاته الحنين والألم الذي يعاني منه بسبب البعد عن وطنه. ومن ناحية أخرى، يصور شعر المنفى حالة المقاومة والنضال التي يختزنها الشاعر . نتناول في هذا البحث م وضوع شعر المنفى عند شاعرين منفيين لم يلتقيا في بلد واحد ولم يتبنيا ثقافة فكرية مشتركة, إلا أن الشاعرين تحملا نفس مرارة المنفى التي عبرا عنها بشكل واضح في شعر