- المقدمهIntroduction    

الخيارات أحدى الأدوات المالية المشتقة التي تشتق قيمتها من قيمة الموجود الأساسي
Underlying Asset، وقد يكون الموجود الأساسي سهما عاديا أو مؤشر أسهم أو عقد مستقبلية سلع أو عقد مستقبلية على أوراق المديونية . وبالرغم من أن الدلائل تشير إلى أن التعامل بالخيارات يعود إلى أوائل القرن السادس العشر الميلادي آلا انه ونتيجة للعديد من الابتكارات التنظيمية  Organizational Innovations في آلية تداول الخيارات والتي ادخلها مجلس سوق شيكاغو للخيارات  (Chicago Board of Option Exchange ,CBOE) في عام 1973 والتي تزامنت مع افتتاح أول سوق منظم للخيارات, فقد شهد التعامل بالخيارات نموا انفجاريا    Explosive  Growth منذ ذلك الحين. وقد جسد نجاح الخيارات كأدوات مالية حديثه افتتاح الكثير من أسواق الخيارات حول العالم .

ويعد تغيير التوزيع الاحتمالي Probability Distribution لعوائد الاستثمار بالأسهم العادية واحدة من أهم مزايا التعامل بالخيارات فضلا عن توفيرها مجموعة كبيرة ومتنوعة من الفرص المتاحة أمام المستثمرين وأتاحة توافيق  Combinationsمن العائد و المخاطرة لم يكن وجودها ممكنا بدون الخيارات.أن هذه الميزة المهمة هي التي حدت بالباحثين لاختبار إمكانية تخفيض مخاطرة الأسهم العادية التي باتت السمة البارزة للاستثمار بالأسهم العادية في معظم الأسواق المالية .

وتعد الخيارات من الموضوعات التي نالت ومازالت أهتماما كبيرا على المستويين الأكاديمي والمهني وأن هذا الاهتمام المتزايد نابع من المتحوطين Hedgers والمضاربين. ونظرا لعدم تداولها في أسواق المال العربية عموما ولحداثة وتعدد مفاهيمها  فان أي ناحية منها بحاجة إلى مزيد من الإيضاح و أولها تعريف الخيارات وأسواقها.

لقد كانت الصيرفة الإسلامية مجرد أفكار في منتصف القرن العشرين تجسدت بتجربة مصارف الادخار المحلية في مصر عام 1963 , ومن ثم في واقع مصرفي أسلامي كانت بدايته مع المصرف الإسلامي للتنمية عام 1975, ومصرف دبي الإسلامي عام 1977, وشهد عقد الثمانينات اتساع المصارف الإسلامية إلى أن وصلت اليوم الى ما يزيد عن 160 مصرف تعمل في مختلف دول العالم واستثماراتها وصلت حوالي 60 بليون دولار.

         

 

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

Gaining the relationship between the central government and local governments is great importance especially after the expanded functions of the central government and became unable to carry out their works without all that delegate or transfer parts of its powers to lower levels.

The aims of the research is  to determine the relationship of the central government with the local government in accordance with the principle of administrative decentralization with the presentation of the competent authorities, the control of local governments, according to the Provincial Council Act No. 21 of 2008 amended.

The research has a problem that has been the relationship of the central

The current research aims to investigate the counseling services provided to gifted students in the Al-Baha region from their point of view, and to identify the differences in these views according to the students ’gender, educational stages, and the cities in which they study. The descriptive survey approach was followed in its relevance to the research objectives. Likewise, a random sample of gifted elementary, intermediate, and secondary school students was selected by the method of stratified sampling, as the sample reached (175) male and female students. The instrument of the research consisted of the questionnaire of counseling services presented to gifted students from their point of view prepared by researchers. The results sho

Abstract 

     This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences,

      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

This research aims to investigate the role of quality management in enhancing the efficiency and effectiveness of settling accounts tax in terms of achieving satisfaction in charge of the hand and the increase of tax revenue on the other hand, by testing the main hypothesis of the study and the sub-hypotheses in the Income and Sales Tax Department in Jordan for the period 2000-20

The results of the analysis showed that there is a correlation between ISO 9001    and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid respon

The research acquires its importance by motivating the behavioural side of the employees to apply modern technology in the work, because of its great importance in increasing the efficiency of employees’ performance and excellence. The research was based on two main hypotheses to show the relationship and impact between the variables through the adoption of a questionnaire to collect data and information related to the research, which consisted of (50) people from administrators working at different levels, based on personal interviews and field visits to collect research data. The data collection process was subjected to statistical analysis using the statistical program (SPSS) (Statistical package for social science) to reach

This paper aims to review the intellectual to the most important thought leaders administrative and strategic They both (Henry Fayol and Michelle Porter), who forward a lot of ideas that have helped countries in the advancement and progress their economies , has been drawing literature theoretical common border in Contributions ( Fayol ) philosophical and between applications ( Porter ), which reversed strategies of the three ( the leadership of the cost, differentiation, and focus ), so browse search how to apply and use the principles of Fayol in the implementation of strategies competitiveness of Porter, and stems from a problem ( ( to what extent a reflection of the principles ( Fayol) fourteen strategies (Porter ) competitiv