For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose of creating value, the company must generate great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is the indication used to estimate the company ability to create value –added the development or of this indication associated with the development of share price that is affected as well as of financial indication that are quantifiable ,and the emotional ,psychological ,political ,economical and security factors that are non quantifiable and they all affected by the level of market value –added that is the market value-added is indication used to estimate the ability of the company to create value-added However ,in the normal are circumstances the financial factor must take the greatest participation in explaining the changes that occurred in the market value-added we will focus on the study of the relationship between the level of the market value added and the rate of return on invested capital in this study in order to estimate the return we deemed the return on invested capital that is closely related since it refers to the interests of the investors and the value of their wealth as well as market value-added the Iraqi Banking sector was selected as a domain for the application .the research reached that the financial indicators represented in the rate of return on invested capital is unable to estimate the economic market value-added It is determined log factors other than financial or quantified ones which are difficult to measure such as mental state ,emotional political ,economic and the prevailing security situation at that time .
The Islamic conquest for Persian country had the program of the civil and intelegical movement for the human
It has become the subject of the environment and its problems during the last three decades of the important topics and dangerous that gained the attention of researchers in this regard as especially with the worsening repercussions severe, and turned out to be hot issues impose themselves urgently everywhere in the world, not concerned with the environment and specialists out, but also on all people wherever they are, regardless of their standard of living, and the circumstances of their lives, and their level of education and culture because the relationship of man with environment relationship since antiquity as relied upon to provide what they need him to stay, and through the stages of the development of civilization has made some a
... Show MoreThe Andoluosian literatures has been captured my mind, and had a very
pure and great place in my spirit, which is remembering me the roots of
genuine Arabic civilization spread during eight century in endoluos region.
also the Arabic creation which is moved from east to far way land in that
ages. And very clearly appearance tremendous men interested in science and
all kind of literature and arts especially in poetry, no one who has taste and
minimum knowledge can denied the effect of indoluosan prosperity among
readers. So for that reason I work very hard to choose a very famous poet his
nick name (Al-Ramadee) he is Youseif Bin Haroon born in the first decade
of the 4TH hijri (Islamic Calendar), died in (403H).
This study aims to look in the commandments and letters of Imam
Abi Talib (A.S.) that narrated in the (Nehj Albalagah). In addition the researcher will study the method of kindness and and sentences structures of
This research aims to present a range of views and beliefs about the climate that have prevailed spontaneously in the Iraqi society and, whether agricultural or Bedouin communities and even popular communities within cities.
Those human societies, which based on pluralism and cultural diversity, can be handled with completely consciously، when converting the contradiction to integration and the collision to coexistence and the transition from intolerance to tolerance. This diversity in communities make individuals differ acconding to the following:
1- The requirements of human nature.
ليست الادارة المحلية أو نظام الحكم المحلي ابتكاراُ حديثاً للانسان، بل أنه لازم البشرية منذ أقدم العصور وحتى الآن، إذ الملاجظ أن القرى الصغيرة نشأت قبل أن تنشئ الدولة أو قيل أن يتبلور مفهوم الدولة في الوقت الحاضر وكانت القرى والمدن تجتمع بين حين وأخر- اجتماع أفرادها- لادارة شؤونهم وحل مشاكلهم، وكان هذا خير دليل لتطبيق مفهوم الديمقراطية المباشرة بين أفراد المجتمع الواحد، ولذلك فإن الحك
... Show MoreLiterary heritage and its employment in poetry has received the attention of poets, and they have employed it in their literary texts, as this employment is one of the oldest phenomena in Arabic literature, that the inspiration of this heritage in texts through the overlap of their texts with previous texts, and no poet neglected the importance of this employment. The ancient critics determined that the poet’s special culture is represented in the necessity of taking from the ancients, and this taking is the reference from which the poet draws his material and idea, as well as to clarify the meaning and its significance