اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشك

This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud

Abstract

Despite the fact of the importance and effectiveness of supporting the pricing policy for agriculture sector in Iraq, but this policy has stopped in supporting those agriculture production needs, and it was confined to support the final product only, and supporting the strategic corps exclusively after the U.S. Invasion in 2003, but after 2008 the state has returned to support some of this policy activities through providing financial loans through the agricultural initiative campaign, with trillions of iraqi dinars without any use, also providing support to some of the agricultural production needs such as fertilizers , tractors and agricultural combines, in addition supporting the pricing policy for the

The objective of this research paper is two-fold. The first is a precise reading of the theoretical underpinnings of each of the strategic approaches: "Market approach" for (M. Porter), and the alternative resource-based approach (R B V), advocates for the idea that the two approaches are complementary. Secondly, we will discuss the possibility of combining the two competitive strategies: cost leadership and differentiation. Finally, we propose a consensual approach that we call "dual domination". 

This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

The aim of the present research is to identify the test wisdom and the engagement with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department, gender, age, and whether students are employee or non-employee. The study also attempts to identify the relationship between the test wisdom and the engagement with learning and psychological tension. The research sample consisted of (75) postgraduate students randomly selected from college of Education. The researcher applied the test–wisdom of (Mellman & Ebel) and the scale of engagement with learning preparation by (Al-zaabi 2013). In addition, the researcher used the list of the psychological stress of (Abu

This research tackles the play of Synge "Rider to the Sea" to find out whether the theories of Leech (1983) and Brown and Levinson (1987) can be applied or not to this study. The model of Leech (1983) consists of seven principles and for Brown and Levinson (1987),it consists of two principles of politeness where one of them is positive and the other is negative politeness. It is hypothesed that: 1. There is a relation between the two theories. 2. Synge deals with these theories in such a way to depict his characters. 3. It is also hypothesed that every character deals with these principles in such a way to show the events of the play. The study concludes that there is a relation between the two theories in depicting the characters then it s

The dependence of the energy losses or the stopping power for the energies and the related penetrating factor are arrive by using a theoretical approximation models. in this work we reach a compatible agreement between our results and the corresponding experimental results.

Background: Nutrition and diet can affect the development and integrity of the oral cavity including the development and eruption of primary teeth. Aims of the study: The study was carried out to determine the effect of weight status of the child and gender on the number of deciduous teeth erupted in the oral cavity. Material and method: A children from the age 12 months -35 months attending Specialist Health Center and children of Nursery in Al-Khadraa, and nursery in Al- Aadamyia and Hay-Heteen. The number of teeth erupted, gender and body mass index were recorded. Results: The results showed that eruption of primary dentition was quicker in children who were overweight than those with normal weight and underweight and faster in girls