This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio

The Importance of Effort and its Impact in Building the Society in the Light of
the Holy Book and Sunna.
Thank for God and peace be upon Prophet Muhammad, His hose hold and
Companions.
This research is to refute a fault : that Islam as a religioncalls for laziness and
dependence and this in first, Second, to show the originality of the Islamic method in
building and construction.
This research Starts with an introduction in which I refer to the nature of the
Islamic method and its way of work in life: that it is a divine method that is achieved
by the effort of the people them selfves and not through a divine extraordinary power:
The research explains the shift in the peoples life who were addressed by this<

This work presents external morphological study of the leafhopper Empoasca decedens
Paoli, 1932 particularly male genitalia, which were dissected and illustrated.
The genus Empoasca Walsh (Typhlocybinae: Empoascini) contains small, slender, fragile
and generally green leafhoppers. The overall length ranges from 3-3.5 mm. Members of this
genus are charachterized by their uniformly green color, inner and outer apical cells of
forewing not attaining wing apex, second and third apical cells are sessile or triangular or
even short stalked, submarginal vein of hindwing extends around wing apex and turned
beneath costal margin, apical thirds of tibiae and tarsal segments including claws are
prominently green while other

This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.

This research aims to improve the radiation shielding properties of polymer-based materials by mixing PVC with locally available building materials. Specifically, two key parameters of fast neutron attenuation (removal cross-section and half-value layer) were studied for composite materials comprising PVC reinforced with common building materials (cement, sand, gypsum and marble) in different proportions (10%, 30% and 50% by weight). To assess their effectiveness as protection against fast neutrons, the macroscopic neutron cross-section was calculated for each composite. Results show that neutron cross-section values are significantly affected by the reinforcement ratios, and that the composite material PVC + 50% gypsum is an effect

The parameters of resistance spot welding (RSW) performed on low strength commercial aluminum sheets are investigated experimentally, the performance requirements and weldability issues were driven the choice of a specific aluminum alloy that was AA1050. RSW aluminum alloys has a major problem of inconsistent quality from weld to weld comparing with welding steel
alloys sheet, due to the higher thermal conductivity, higher thermal expansion, narrow plastic temperature range, and lower electrical resistivity. Much effort has been devoted to the study of describing the relation between the parameters of the process (welding current, welding time, and electrode force) and weld strength. Shear-tensile strength tests were performed to ind

Yusuf bin Hassan bin Ahmed bin Hassan bin Abd al-Hadi, nicknamed Ibn al-Mubarrad, the author of the book "The Mosques of Damascus", it appears through the study of the manuscript that it is a cut off part of the book "Thumaar al-Maqasid fi Dhikr al-Masjid" Historians such as Ibn Asaker, the author of the book “The History of Damascus” and Ibn Shaddad, the author of the book “Al-Alaq Al-Khadir”, Ibn Al-Mubarrad excelled in being brief in his mention of these mosques, especially their location and his description of them. He was distinguished for his classification of various sciences, as well as the breath of his knowledge, which led to his interest in writing and composition.

The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t