ملخـــص البحــــث

الحمد لله والصلاة والسلام على رسول الله وعلى آله وصحبه ومن والاه.

هذا البحث عبارة عن دراسة وتحقيق رسالة وجيزة مسماة بـ(التحرير الحاوي لجواب إيراد ابن حجر على البيضاوي) لأحد كبار علماء الكورد وهو الشيخ العلامة إبراهيم بن حسن الكوراني الذي ألفها للرد على إيراد أورده الشيخ ابن حجر الهيتمي على القاضي البيضاوي رحمهما الله ف

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

The research aims to diagnose the level of relationship and effect of the decision cycle (OODA) principles on strategic agility, aware of the importance of the subject itself as one of the modern themes which were writings around it somewhat limited, as well as pursuing to study it in a field which the nature of its activities requires the a necessary link between the decision cycle principles and strategic agility, the health institutions was the best, (Medical city, Al Yarmouk) both hospitals were selected as a society for research, and doctors working in emergency departments was as a sample, included (26) doctor from the first hospital, and (27) doctor from the Second, total sample was (53) doctor, by applying a number of descriptive st

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

     إن التطور المستمر في مجال نظم المعلومات والإتصالات أدى الى ظهـور العديد مـن العقود الحديثة الخاصة بتجهيز خدمات الإنترنت وكيفية الإستفـادة منـها والتـي يعتبر عقد الإعلان الإلكتروني نوعاً منها , إذ يُعد الإنترنت من أبرز وسائل الإعـلان عـن المنتجـات والخدمات في الوقت الحاضر , بوصفه يقدم لناشري الإعلانات وسطاً إعلانياً إلكترونياً يفوق بكثير ما يقدمه الإعلان التقليدي , وهذا ما دفع الكثير من المعلنين ال

In this study, the four tests employed for non-linear dependence which is Engle (1982), McLeod &Li (1983), Tsay (1986), and Hinich & Patterson (1995). To test the null hypothesis that the time series is a serially independent and identical distribution process .The linear structure is removed from the data which is represent the sales of State Company for Electrical Industries, through a pre-whitening model, AR (p) model .From The results for tests to the data is not so clear.

Abstract

  The public budget in Iraq is still prepared according to the traditional base that allocates the  amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of

              ملخّص البحث     

نظراً لعلاقة الحشرات المباشرة بالإنسان في الكثير من الأحيان فمن الطبيعي أن يكون لها شأن مهم في الفقه الإسلامي, وتناول الفقهاء العديد من الموضوعات المتعلقة بالحشرات, ومايرتبط بها من أحكام شرعية, لذا تكفل هذا البحث بتتبع أهم ماتعلق بالحشرات من موضوعات, وأحكامها في الفقه الإسلامي بالبحث والدراسة في ثلاثة مباحث: تناول المبحث ا