There are many studies regarding the topic of ‘leadership’ in modern era, especially the studies of the west and the Muslims who followed them in our Arab countries. These studies rely on the modern western theories, they deal with topics like the difference between administration and leadership

The philosophy of punishment in Islam-oriented values and moral, educational and deterrent punishment is not marked by repressive means of punishment for her contemporary was not very objective but a means to an end and a means of reform is the individual and society.

التحول الديمقراطي في بنغلادش

في حكومة الشراكة الوطنية

التعددية السياسية في السنغال

يعد النبر

Supply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC).  To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain

Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

One of the most distinguished instrumentsis being used by the state for implementing its strategy andachieving perfectly and effectively its goals and policies, and economizing the Public Finance and uplifting the services level for the sake of people, is truly thegovernmental accounting system.

 Thus, through this system the upper hand is located for supplying the accurate information, which does make the complete and just expressing concerning the budget implementing results. So,this research comes here because of the hugeness in this sector and the associations largeness and the dread of the governments failure in fulfilling its obligations and the provided services, and the required need for the effective and capable inf