The most important right parliamentary system features it is based on three key elements must be met in order for this system is characterized by Balbrlmana, and these features lie in cooperation and balance between the executive and legislative branches also lies in the equality between the two branches, and this can not be achieved unless there is a mutual understanding between them, and this understanding can only be achieved if all possessed the power of the media and the influence of pressure is what makes other power stands at a certain point

Therefore constitutional rules came in this system to decide the legislative authority of certain rights exercised in the face of the executive branch and check use effective on its wo

Is to obtain competitive advantage legitimate objective pursued by all organizations to achieve, because they live today in environments of rapid change and dynamic in order to meet the demands of the customer changing as well as intense competition between the organizations, which requires them to get the location of competitive markets in order to do this will remain to do the building and strengthening competitive advantage to be able to achieve, but that this feature is not easy and is not only through the identification and use of a successful strategy for a competitive standard and then manage it successfully. Hence the research problem of determining the sources of differentiation strategy and its impact on the dimensions of compe

The issue of liquidity, profitability, and money employment, and capital fullness is one of the most important issues that gained high consideration by other authors and researchers in their attempts to find out the real relationship and how can balance be achieved, which is the main goal of each deposits.

For the sake of comprising the study variables, the research has formed the problem of the study which refers to the bank capability to enlarge profits without dissipation in liquidity   of the bank which will negatively reflect on the bank's fame as well as the customers' trust. For all these matters, the researcher has proposed a set of aims, the important of which is the estimation of the bank profitability; liquid

يعد حق المريض في معرفة المخاطر الطبية المحيطة بالتدخل الطبي من أبرز الحقوق المستندة إلى مبدأ"السلامة الجسدية" والتي مرت بمراحل تطور عدة حتى وصلت إلى ما عليه الآن من تطور في استقلالية المريض في اتخاذ القرار الطبي دون الاعتماد على الطبيب، وهو ما لا يتحقق دون أن يتم تنوير إرادة المريض بالمعلومات الطبية مسبقًا عن حالته الطبية. وسنقوم بدراسة هذا التطور وفق تشريع 4 مارس 2002 الفرنسي المتعلق بحقوق المرضى في النظام الصح

 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

The investigation of determining solutions for the Diophantine equation  over the Gaussian integer ring for the specific case of  is discussed. The discussion includes various preliminary results later used to build the resolvent theory of the Diophantine equation studied. Our findings show the existence of infinitely many solutions. Since the analytical method used here is based on simple algebraic properties, it can be easily generalized to study the behavior and the conditions for the existence of solutions to other Diophantine equations, allowing a deeper understanding, even when no general solution is known.

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

In this paper, we develop the work of Ghawi on close dual Rickart modules and discuss y-closed dual Rickart modules with some properties. Then, we prove that, if are y-closed simple -modues and if -y-closed is a dual Rickart module, then either Hom ( ) =0 or . Also, we study the direct sum of y-closed dual Rickart modules.

Background:

          There is no doubt that the exploitation of the ship in navigation requires large expenditures make their  owners or processors in constant  need to borrow from third parties for the purpose of maintenance of the vessel or processing with supplies and fuel or by providing them with tasks and equipment necessary for the exploitation  of ship , and since all the money the debtor is general  guarantee to meet its debts , but the creditor You may not get the full right, as other creditors could challenge him where the money is shared on all creditors of the debtor, the existence of public security does not distinguish between the creditors, the debtor  may also so