The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integr

    Sought researcher to try to detect the type and size of the problems detected in or discovered or exposed or trying to find solutions to them as teachers and lecturers who are studying the educational, psychological and social articles in college studying these materials, whether the jurisdiction or extra materials, and clarified language definitions and terminology for search terms, indicating the importance of research into the problem of these either for teachers or for their students, and prepared a questionnaire organization questions open to get a clear responses and the Organization of the kind of problems faced by the lecturers and their students who are dealing with the educational, ps

يركز البحث على قصائد ماكسيمس للشاعر جارلس اولسن.تعتبر هذه القصائد ابداع غير تقليدي ونادر حيث استطاع الشاعر من خلالها ان ياخذ القارىء في عمليه مستمرة لشخصية واحدة في مكان واحد وهو جلوسستر.ان قصائد ماكسيمس مقسمة الى ثلاث مجلدات تقرأ كقصيدة واحدة . تقرأ هذه السلسلة من القصائد بسياق شخصي وسياسي ووجداني. تركز الدراسة على فكرة الوقت والمكان حيث تظهر القصائد بانوراما من المناظر الطبيعية والاشخاص والنماذج بصوره مس

ان للإسماعيلية اهمية كبيرة في التاريخ الاسلامي والفكر السياسي الاسلامي , لما شغلته من حيزٍ كبيرٍ من حيث التنظير و الكتابة و من حيث التطبيق و الممارسة للسلطة السياسية من خلال اقامة دولتهم المنشودة في مصر (الدولة الفاطمية ) , اذ جعلت لنفسها فكراً خاصاً بها وحاولت ان تنشره في بلدان مختلفة من العالم الاسلامي واليوم حضورهم موجود وفاعل ولكن يكتفه الغموض و السرية . وان اهم ما ميز فكرهم السياسي هو اعتمادهم على التأويل ا

The relation ship between Syria and Lebanon is a distinguished one
because of the cultural social geographic and historical common factors. So
that, Syria considers that Lebanon has a stratieyical depth for it, especially its
conflict with (Israel) does end and parts of its lands still under the occupation
of the Zionist thus, any conflict in Lebanon between parties and ethnics
groups could be considered an important influence on the bases of the Syrian
policy. Moreover the issue of Palestine which is considered the central issue
for Syria and Arab as whole. In addition to some of the political movements
that happened in the region itself. It could be said that Syrian interference in
Lebanon has a positive infl

يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي  ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.

            ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:

• المحاسبة نظام معلومات.
• الادارة صانعة للقرار.<

There is no doubt that the narrative form is a mixture of many elements that it
becomes so hard to differentiate between them. Thus, to differentiate between those
elements we must understand the job of every element; and that is the structure of narrative
form in the artistic frame of the old Arabic poem.
Poetry, as the readers confirm, is strongly related to a lot of arts. The rhetorical
form is related to the art of drawing and photography, the rhythm- the core of poetry- is
related to music, its structure to the art of architecture, its tension to drama as it consist of
internal conflict between its elements and ingredients, and the poetry has a narrative
element which relates it to the art of narration and it

كشفت دراسات ما بعد البنيوية والتطور الحاصل في الدراسات النقدية عن مقدار التداخل بين النصوص في انتاج الظواهر الادبية ، وخير ما يكشف هذا التداخل هو المنهج الذي يركز على دراسة التناص ولاسيما في النصوص التي تتشكل على وفق التناص الواعي الذي الذي يتألف من مجموعة نصوص ادبية يتفاعل فيها نص الكاتب مع نصوص اخرى.

يناقش هذه البحث فكرة الهوية الوطنية العراقية عند الإمام محمد تقي الشيرازي، والوقوف على دراسة سيرته الذاتية والعلمية، وتحديد مواقفه السياسية، ورؤيته لفكرة الهوية الوطنية العراقية، من خلال البحث والتحليل لأبرز مواقفه ورسائله وافكاره السياسية.

The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs