الخلاصة
ة ө تخدام عدس ө ي باس ө اذف الكترون ө میم ق ө وب لتص ө تخدام الحاس ө ة باس ө ة نظری ө تم في ھذا البحث اجراء دراس
مغمورة ثنائیة الاقطاب لحالة التكبیر المحدد مع الاخذ بنظر الاعتبار تاثیرات شحنة الفراغ على تصمیم القاذف.
ن ө وري م ө د المح ө تم التوصل لاختیار الشكل المناسب لاقطاب ھذه العدسة من خلال دراسة توزیع الجھ
ة ө ل معادل ө ن ح ө وم (Finite element methode) ةө ر المتناھی ө ة العناص ө تخدام طریق ө حل معادلة بوزان و

Abstract

This study aims to find the relationships between social capital (social network, social trust, shared goals) and knowledge sharing (knowledge Donating, knowledge collecting) as independent variables and their impact on improving the quality of educational services (academic staffs quality, Quality of teaching methods and study curriculums). This research is an important, because it attempts to identify the relationship between social capital and the knowledge sharing and their effect on improving the quality of educational service for universities. The study problem was determined in several questions related to the nature of the correlation relationship - the impact between the different independent variables (

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati

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

this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

      The problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and  job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowl

ملخـــص البحــــث

   ]        تهدف هذه الدراسة إلى بيان إعجاز القرآن حول قدرة الله عن خلق الإنسان في أحسن صورة و أجمل هيئة، ما لم يخلق أى مخلوق آخر مثله، ونتجت الدراسة أن كتاب الله عز وجل قد أوضح تلك الحقائق العلمية التى ظهرت في زماننا قبل أربعة عشر قرنا، وفي القرآن الكريم آيات كثيرة التى تدل على عظمة الخالق، فمنها الآيات الله الكونية ف

The study aimed at identifying hybrid education and employing educational technology, and increasing direct and indirect interaction with teachers and learners and with the educational content. The researcher used the descriptive approach in the survey approach to suit the nature of the study and the study sample was from the students of Anjal schools and the study sample was (50) students from Sixth grade students and the results showed that teaching using the traditional method (direct leadership) leads to an improvement in the student’s learning levels in learning motor skills in individual and team sports, and the study recommended that providing the necessary technological devices and tools to work in the Faculties of Physica