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.

Comprehensive automobile insurance is considered as an important branches in the portfolio of National Insurance Company in Iraq .Due to the continous accidents the company is endeavouring to   this market.

    The company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the control of the company and others internal mainly connected with the reduction of the marketing programmes of the company .

    The target of this study is  to focus the light  upon the interal factors which can be gorerned by the company,confronted and solved.

تشكل العرى جزء مهم في تصميم الاشكال الخزفية فضلاً عن الجانب الوظيفي فهو يضيف جانب جمالي ومكملا لشكل الانية الفخارية ولاهميته جرت دراسة عن العرى للاواني الفخارية في العصر العباسي للفترة ما بين القرن الاول الهجري وحتى القرن السابع الهجري. لبيان انواع العرى واشكالها ووظائفها والزخارف التي نقشت على سطوحها والاضافات المبتكرة لتزيين العرى كالعقود والستائر وتطورهاتضمن البحث خمسة فصول يتضمن الفصل الاول استعراض

The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

Evaluation is one of the most important elements of  teaching process. The recent trends in evaluation and educational reform movements have called for using alternative evaluation, which focuses on performance evaluation. Authentic assessment is usually described as formative, in which students participate in their acquisition, in addition to the fact that students are productive and active, which is reflected in the students' achievement and skill level. The study aims to reveal the degree of knowledge and use of alternative assessment tools by primary school teachers in Gaza -Palestine. To meet the objective of the study, the researchers used the descriptive-analytical method and the questioner as a study tool. The study sample c

Arts acts to reduce and exclude everything that is not necessary in the delivery of meaning, especially representative performance, which is based on the intensification of the physical and vocal actions, and in drawing the dimensions of the character. And because that, the artistic staff, among others in the ministry of education, are considered the cornerstone, in the development of theatrical activities in schools, this research came to find out the extent to which teachers in primary schools, in secondary schools and artistic supervisors rely on shorthand mechanisms in the representative performance.
The current research relied on the descriptive approach, in analyzing his sample, which was deliberately chosen, Among the most imp

Este breve estudio expone algunas erratas gramaticales y semánticas en dos versiones árabes de la novela El amor en los tiempos de cólera del gran novelista colombiano Gabriel García Márquez, las dos versiones árabes son: la versión 1 (por el traductor Saleh Almani) y la versión 2 (por el traductor Ahmed Magdi). Identifica estas erratas explicando cada caso de ambas versiones. Además determinar la versión más aceptable y satisfactoria

الخلاصة
ة ө تخدام عدس ө ي باس ө اذف الكترون ө میم ق ө وب لتص ө تخدام الحاس ө ة باس ө ة نظری ө تم في ھذا البحث اجراء دراس
مغمورة ثنائیة الاقطاب لحالة التكبیر المحدد مع الاخذ بنظر الاعتبار تاثیرات شحنة الفراغ على تصمیم القاذف.
ن ө وري م ө د المح ө تم التوصل لاختیار الشكل المناسب لاقطاب ھذه العدسة من خلال دراسة توزیع الجھ
ة ө ل معادل ө ن ح ө وم (Finite element methode) ةө ر المتناھی ө ة العناص ө تخدام طریق ө حل معادلة بوزان و

المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ