he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

برز في بداية القرن الماضي اهتمام الباحثين في بعض دول العالم بجمع ودراسة الارث الموسيقي لشعوبهم من خلال ما اكتشفوه من دور لهذه الدراسات في تحديد الهوية الموسيقية لمبتكري ومؤدي ومتلقي هذا الارث .وقد قام كثير من الدول العالم وخصوصا في اوربا وامريكا بانشاء مراكز بحثية خاصة تعنى بجمع وحفظ وتصنيف وتحليل مواد ارثهم الشعبي ومن ثم تحديد سماته وخصائصه الموسيقيةاما في العراق وبرغم تعدد وتنوع اشكال التراث والموروث ال

الحمد لله رب العالمين والصلاة والسلام على نبينا محمد صلى الله عليه وآله وصحبه وسلم اجمين.

وبعد..

فان موضوع هذا البحث هو (اسرار المبالغة في صيغ المفردات في معجم العين) ، وقد جعلت موضوع المبالغة في معجم العين ؛ لان كتاب العين يعد باكورة التأليف المعجمي عند العرب ، والطريقة التي فتقها الخليل بن احمد الفراهيدي في هذا المعجم عند العرب عُدت من اكبر المدارس المعجمية في مضمار التأليف ال

The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

The reason behind choosing this topic " internal marketing (IM) of human resource management (HRM)" is to highlight the advantages of using IM in the organization framework. The problem of the research paper lies in not paying enough attention to employees genuine needs as they interact with each other in the sake of organization prosper. This research paper can be used as indictor to expose the weaknesses that the organization encounters daily. The current research paper attempts at examining the possibility of developing philosophy of internal marketing of human resources and its most practices, empowering staff, training courses, motivations and recognitions, and within departments communication, in order to reach targeted res

يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم تو

   ملخّص البحث     

     لقد كان هذا البحث نتاج صراع واقع، وادعاء طرأ على ساحة الأمة اليوم ، وكان نصيبي هو الدفاع عن الدين بالقلم سلاح الفكر مما يراد من تشويه الحقائق او سرقة الدين بإسم الدين واحتكاره، لذا اردت عرض الموضوع كما عرضه القرآن في سورة البقرة بعد جهد تأمل ولجوء الى الله بأن يفيض علينا من سحائب رحمته وفضله ومَنهِ وكرمه بما يفتح لنا من فهم آياته في هذه السورة في س