The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do not possess relatively high efficiency and that the combined factors (the natural logarithm of total assets , and the natural logarithm for the age of company, And the market share of the company) have a significant impact only on three companies of the research sample , In contrast the rest of the companies no effect is the most prominent feature of the relevant results, which requires urging these companies to attract executives and individuals working with outstanding abilities and the use of modern technologies With the establishment of a healthy environment that encourages managers and individuals to work as well as the adoption of advanced training programs aimed at developing their abilities, which contributes to raising the efficiency of the company for optimal use of available resources.
في ظل التطورات التقنية التي حدثت خلال السنوات القليلة الماضية ومحاولة الإستفادة من تطور هذه التقنيات في مختلف مجالات الحياة، سعى العديد من منظمات الأعمال ـ بمختلف نشاطاتها وهياكلها القانونية ـ لتوظيف أعمالها بالإستفادة من تقنيات المعلومات ـ بمختلف أنواعهاـ وظهر مفهوم جديد في التعاملات أطلق عليه "التجارة الإلكترونية".وبما أن أية وحدة اقتصادية تعمل ضمن نظام مفتوح يؤثر و
... Show MoreOf good reasoning (the art of unique moral turn him poets of Andalusia in
poetry verse emitter myself, and to achieve a very technical. Either the emitter is
related to the nature of the environment and the composition of personal Andalusia
of appetite for life and interaction with the legibility beautiful, and it was (wit)
feature in them even said they are charming as Bagdad ions , and either art, it made
them this color to show their ability intellectual in the search for bugs, and
stimulate their imaginations in a contract equations in the interpretation and find
justifications for the ideas and meanings Exaggeratedly times, and especially in the
purpose of praise, and novelty in many cases, as in the spinning
Human wealth is the most valuable wealth on the face of the earth, and building the intellectual, cultural and scientific human being is the greatest process carried out by all religions and philosophies at all times, and the divine law aimed at reforming the earth, including in order to preserve this great wealth, and to preserve its existential and qualitative entity.
Rights of child in the community crisis Iraqi child model The study aimed to identify the types of violation against children in the Iraqi crisis as well as to develop community coping mechanisms to these violations and promote the rights of the child health psychological , social and legal . the first chapter discusses the research problem and its importance and purpose of the research problem and its importance and purpose of the research and the most important terms in the A- Rights of the child ,B- crisis , chapter 2 rights of the child ensure the historical roots , of children’s rights in the holy quran and the sunnah, and legal rights through the twentieth century and the beginnings of century xx, the se through the twentieth cen
... Show Moreيكون النبات أحد عناصر النظام البيئي Ecosystem مع المناخ والتربة والطبوغرافية والموقع وعناصر الحياة الأخرى، والنبات الطبيعي الموجود حالياً, بغض النظر عن مدى تدخل الأنسان, هو في حالة " توازن بيئي" Climax مع
הריאליזם הספרותי במשמעו הכללי מצייג אשר כל מה מציינת בה הספרות מציורים מדוייקים לסביבה ולכן
אדם. ויש להתחשב בפרטים המשותפים לחיים היומיומית.
האסכולה הריאליזטית מצטיינת בזיאנרים אין זוכים בם איזו אסכולה ספרותית אחרת . האסכולה הזאת
הופיעה בספרות העברית החדשה כתוצאה להשפעתה של הספרות העברית בספרות העולמית האחרת ,
והמספרים העבריים בתנוטה הספרותית החדשה השתדלו במאמצים גדולים למען להתפתח את התנועה הזאת
It is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .
The study of the Baghdad personalities is an important issue because the owners of these personalities usually belong to the elite, which play a distinct role in the development of any society in all political, economic, social and cultural fields. These include the study of the personal personality of Father Anastas Marie Carmeli to highlight many aspects of personality And his clear fingerprints on the movement of society in the field of culture and thought
That Karamli's efforts in the field of language, literature and history made him one of the most prominent pioneers of Renaissance late in the history of modern Iraq
Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives,
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