تعد عملية اتخاذ القرارات الستراتجية للموازنة الراسمالية احدى المعضلات التي تواجه منظمات الاعمال عند القيام بتخصيص ، او اعادة تخصيص مواردها الاقتصادية النادرة على أفضل استخدام ، والسبب يعود الى ان هذا النوع من القرارات ينطوي على صعوبات متعددة ومختلفة نظراً لندرة الموارد من ناحية الاستخدامات البديلة المتنافسة على هذه الموارد من ناحية اخرى .

كما ان تنفيذ المشروعات الراسمالية يحتاج الى تمويل ضخم ومدة زم

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

I came back and made my jewelery from the first research or studies known to man, and the oldest era and confirmed the problem of searching for the links of sweets and admiration of the magnificence of the effectiveness of the search for the importance of preserving the heritage of the Iraqi civilization in its original creative aspects. Metal in Iraq, Head Costume, Neck Costume, Party Costume (Hands and Legs). The main results of the research were;

1-Contemporary folk jewelry in Iraq was characterized by design units for use.

Dependence in the feed industry in the form of laboratory mold.

The impact of Jurisprudence Rules in Addressing Contemporary security Challenges

Islamic jurisprudence is related to various fields of knowledge, as it is a science of great value, great in impact, and among the most prominent features of jurisprudence comes the jurisprudence rules. It regulates the principles of the doctrine for the jurist. Therefore, the main this research focuses on (the impact of jurisprudence rules in addressing contemporary security challenges). It is the relationship between jurisprudence rules and achieving security. Its fruit would be a statement of the distinguished impact of jurisprudence rules on the stability of the country, and its leading role in maintaining, strengthening, and pre

По мнению ученых, исследующих современные деривационные процессы, „начиная со второй половины XX в., активизируются новые социолингвистические и коммуникативные факторы”, определяющие специфику современного словотворчества в ряде типологически близких славянских языков [Нещименко 2010: 39]. В результате возросшего влияния масс-медиа на коллективное сознание носителей языка, на существующий вербальный

The design of the interior spaces process the product of intellectual civilization expresses the prevailing thought, discoverers of principles and beliefs through the sheen reflects the present, and generating languages ​​graphical variety caused a different revolution in design mounting structure, and because of the complex nature of the interior spaces were and we have to be a reflection of cultural reality of being a form of cultural expression and true embodiment of scientific developments prevailing for each stage where she was born, the changes occurring in human thought and then extremism and the discrepancy tastes among individuals all communities factors have caused a change in the design structure involving modernization an

Somal is considered one of the unstable and restless African Arabian country in
comparison with other Arabian. It has been exposed to division and separation by
European colonization process that worked hardly on dividing this country according to
Berlin conference (1884-1885). Even after obtaining its independence during the sixties
and being led by civilian organizations which were unable to solve the problems of
Somalian society after obtaining the independence.
Somal continued its suffering even after the military rule under the leadership of
Mohammed Sayad Beree.
During Beree's rule, Somal suffered from the War with Ethiopia, as well as it
witnessed an economical Crisis. It suffered also from the tribal po

Предметом нашего исследования является вводные слова и их значения в современном русском языке. И прежде чем углубиться в нашу научную работу нам было необходимо определить понятие вводных  слов и их функция и место  в системе русского языка. По словам В. Г. Лебедева и Л. С. Тюревы "Вводные слова вводятся в предложении, чтобы выражать отношение говорящего к высказываемой мысли, оценки   ее содержа

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte