أرمينيا أكبر وأعلى إقليم جبلي في آسيا الغربية ، تقع عند الحدود الفاصلة بين آسيا وأوربا ، انعمت عليها الطبيعية بتضاريس كانت تارة خيراً وبركة على الأرمن وتارة اخرى شراً ووبالاً عليهم ، والى جانب كونها منطقة عبور هامة بين الشرق والغرب فان الارباح الطائلة التي جنتها من نشاطها الاقتصادي دفع الدول الكبرى آنذاك إلى السيطرة عليها وسلبها حريتها . وتتابع على ضمها الى نفوذه منذ ظهورها في القرن السابع قبل الميلاد كل من ا

Education represents a different their areas, especially after the educational cornerstone of Staff of the community in which young person’s that can stand up and shared the overall development process.

            In order for education to be effective in the community, there is a need to develop to cope with the process development of civilization and modern technology. And for that to be achieved the goal of current research to stand on the advancement of the educational process through Knowledge of educational strategies that had previously requirements put forward for the development of educational process as well as through Knowledge of the mo

Strategic Cost Management Tools Under Technological Development and Change in Customer Tastes Critical Studies

Abstract

The present search addressed the "strategic Vigilance and their impact in Organizational success "Where has the objective of strategic Vigilance and Organizational success of increasing importance at the present time, for being fairly modern topics, which have a tremendous impact on the success of organizations.                                                                  &

This research deals with a problem of a large degree of importance. As globalization
has caused the emergence of global market for education. And it began the spread of
information technology leaves its impact on the attainment within the school in more than
field.
Therefore, it is necessary to find effective educational leadership could keep up with
developments in the field of education. Therefore this research interested in recognition the
foundations of effective educational leadership in terms of functions, and the preparation of
educational leaders. Accordingly, research has included three chapters, the first chapter
discusses the general frame work of the study contains the problem of the research, its
i

حزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013

The research aims to know the effect of investment risks measured by the beta coefficient on the efficiency of stock pricing measured by the pricing error. The research was applied in the banks listed in the Iraq market for the period (2017-2020). That affects the value of the shares of the companies listed in it and the risks associated with it, as the risks are a dynamic process that changes over time depending on the variables that affect the general development of the economy, so these fluctuations should be taken into account to achieve maximizing returns and reducing risks and what is reflected in stock prices in the Iraqi markets Securities, through which the following question was asked: How does investment risk affect the efficienc

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u