The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers .  the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms .This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives.                &nb

Performance measurement is considered one of the most important issues in

Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit

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منذ بداية نشوء المستشفيات كمنظمات تعنى بصحة الناس، عُرف الصراع (Conflict) بين جماعتي الإدارة والأطباء. وقد تركز محوره في معظم الأحيان حول سلطة أي منهما هي الأقوى في اتخاذ قرارات المستشفى.. هذا إذا ما علمنا أن كل من الطرفين المتعارضين يستمد قوته ويعزز مكانته من خلال سلطته في اتخاذ القرارات. إن جهود كلا الجماعتين الطبية والإدارية تصب في منهل واحد ألا وهو خدمة المريض والارتقاء بالمستوى الصحي ل

يعد التحليل البلاغي تركيبيا وبيانيا من الآليات الكاشفة عن الدلالات العميقة المتولّدة جراء علاقات البنية السطحية ، مكونة نسقاً دلالياً متماسكاً ومشحوناً بتكثيف معنوي للصور البلاغية المنسوجة في نص القصيدة، والتي تفتح للمتلقي نافذة التشكيل المتخيل لحال الشعب وحاكمه ، والعلاقة القائمة بينهما في القصيدة ، إذ نسج الشاعر علائقية متنامية الدلالة بين أجزاء قصيدته ووحداتها ؛ لتكون كلاً واحداً ناقلاً المتلقي لواق

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

There are words that are described in certain words that are not described in other words, so the relationship between two words that accompany a habit is strengthened, which leads to the emergence of a conjunction or an idiomatic expression. It did not exist before their association together,