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 .
دور الحكومات في بناء الدولة ضمن اطار الدستور
The relation ship between Syria and Lebanon is a distinguished one
because of the cultural social geographic and historical common factors. So
that, Syria considers that Lebanon has a stratieyical depth for it, especially its
conflict with (Israel) does end and parts of its lands still under the occupation
of the Zionist thus, any conflict in Lebanon between parties and ethnics
groups could be considered an important influence on the bases of the Syrian
policy. Moreover the issue of Palestine which is considered the central issue
for Syria and Arab as whole. In addition to some of the political movements
that happened in the region itself. It could be said that Syrian interference in
Lebanon has a positive infl
أرادة الذات بين الأستلاب والأسترداد في قصيدة البياتي
Women are a social entity and can not be ignored starting from the process of creation Almighty and through the fact that it represents half of society and a fundamental factor and the corner can not be dispensed with in the composition of the family it is no longer acceptable to leave women to perform their role social and cultural or competitive and political role and in all aspects of political activity, It was not only women but the entire society lived loss, anxiety and oppression, a natural state created by deviation from the teachings and values of civil and followers of the corrupt positions in perception and conscience and behavior and links and relations and transactions until corruption became prevalent in all Social, economic
... Show Moreليست 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 MoreПо мнению ученых, исследующих современные деривационные процессы, „начиная со второй половины XX в., активизируются новые социолингвистические и коммуникативные факторы”, определяющие специфику современного словотворчества в ряде типологически близких славянских языков [Нещименко 2010: 39]. В результате возросшего влияния масс-медиа на коллективное сознание носителей языка, на существующий вербальный
... Show MoreMeans the current research to study the organization formal and its role in demonstrating aesthetic values of the publications issued by the Telecommunications Company (Asia Cell) in Iraq, where is the organization the formal need for a mission to find the concepts and dimensions of the functional and expressive and aesthetic added to the impact of the actor in achieving the goals set for the publication.
The target is determined by the researcher to disclose the role of formal organization to show the aesthetic values of the publication to reach scientific results
Nous tenterons dans ce travail de proposer une des lectures possibles de
l’oeuvre camusienne, en l’occurrence La peste. Il s’agit, pour nous, de lire ce roman
sur une portée idéologique. Et ce qui justifie notre tentative, c’est Camus lui-même
qui voudrait qu’on lise son roman " sur plusieurs portées " lorsqu’il déclare : « La
peste, dont j’ai voulu qu’elle se lise sur plusieurs portées, a cependant comme
contenu évident la lutte de la résistance européenne contre le Nazisme»1.
1 .CAMUS (Albert),"Lettre à Roland Barthes sur La peste", L’oeuvre complète, Vol.I, La Pléiade, Ed.Gallimard,
Paris, 1965. p. 1928.
Parmi toute l’oeuvre camusienne, nous choisissons La peste parce qu’elle
دراسة تحليلية لترجمة المسكوكات اللغوية في الصحافة الاسبانية.
تتباين القراءة والكتابة من ناقد لآخر تبعا للموضوع الذي يتناوله، وطبيعة المادة، والمكونات المعرفية التي تؤسس فهمه، فمنهم الناقد التقليدي الذي يتبع السائد في نقده للمادة الفنية اما بالموافقة والتبني أو بالمغالطة والقدح، ومنهم الناقد المقلد الذي ينتخب اتجاها غربيا يرغب في تطبيقه على جزء من النصوص التي انتقاها، ومنهم الناقد الذي يتبع أفكاره ويدمجها مع النص ناقد مختلف يبحث في ما يذلل من قواعد، يحلل ويشرح وفقها
... Show More