This paper aims at the fact that most organizations today suffer from a waste of time, effort, and cost, and they have difficulty in achieving the best performance situations and compete strongly. The researcher distributed 108 questionnaires as a statistical analyzable sample society where the sample intentionally consists of general managers, department head, and division head. The questionnaire was formulated according to the Likert scale. The use of personal interviews and observations are additional tools for data collection and a number of statistical methods is used for data analysis such as simple regression and correlation coefficient (Pearson). One of the most prominent conclusions is that the company has adequate and c

اصدر حزب الله في عام 1985م، الرسالة المفتوحة التي تحتوي على برنامجه السياسي ورؤيته للواقع المحلي والإقليمي والدولي ، اذ شكلت الرسالة المفتوحة لما اسمته بالمستضعفين التي أعلن فيها الحزب توجهاته الفكرية واهدافه السياسية خطوطا عريضة لمنهجه واستطاع ان يفرض نفسه على الساحة عسكريا ثم سياسيا , واحتفظ بسلاحه في حين تخلت الأحزاب والميليشيات الأخرى عن سلاحها او جردت منها. وبالرغم مما يؤكد قادة الحزب بأنه لبناني , نشا لب

يتناول هذا البحث موضوع طلب بني إسرائيل من موسى u رؤية الله تعالى جهرة في الآيتين {55 – 56} من سورة البقرة، والذي يكشف جانب من تجاوزات بني إسرائيل ومهاتراتهم تجاه الخالق جل وعلا، فسؤالهم لم يكن رغبة في القرب من الله سبحانه، بل استكباراً وعتواً، وهو من الطغيان الذي صار سبيل أهل الماديات، ولما حصل لموسى u لقاء الله وأخذهِ للتوراة أعلنوها بأن لا إيمان لنا بك نبياً حتى نرى الله جهرة، فنزلت نارٌ من السماء فتركتهم أموات

The present research had dealt with preparing  bars  with the length of about  (13 cm) and  adiametar  of  (1.5 cm) of composite materials with metal  matrix  represented by (Al-Cu-Mg) alloy cast enforced by (ZrO₂) particles with chosen weight  percentages (1.5, 2.5 ,3.5, 5.5 %). The base  cast and the composite  materials were prepared by casting method by uses vortex  Technique inorder to  fix up (ZrO₂) particles in homogeneous way on  the  base cast. In addition to  that, two main groups of composite materials were prepared depending on the particles size of (ZrO₂) , respectively.       &n

The research attempts to identify the pattern of punctuation in contemporary Iraqi poetry through delving into the poetry of an Iraqi poet belonging to the seventieth generation, Namik Abdul Deeb, who belongs to the poets of Arab modernity in general, the research has reached many results, including that the signs of deletion were vocabulary marks any They are located in the center of the poetic singular, or inline markers, which are those that fall within the poetic line of the prose poem separating its vocabulary, or cross-sectional marks located within the poetic passages that are part of the poetic text, and finally text marks which are located within the poetic text and fragmented into Parts. The research also found that the work of

This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the

The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

Single Point Incremental Forming (SPIF) is a forming technique of sheet material based on layered manufacturing principles. The sheet part is locally deformed through horizontal slices. The moving locus of forming tool (called as toolpath) in these slices constructed to the finished part was performed by the CNC technology. The toolpath was created directly from CAD model of final product. The forming tool is a Ball-end forming tool, which was moved along the toolpath while the edges of sheet material were clamped rigidly on fixture.

This paper presented an investigation study of thinning distribution of a conical shapes carried out by incremental forming and the validation of finite element method to evaluate the limits of the p