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 .
على وفق ستراتيجية توظيف الامكانيات الاسلوبية والفنية والجمالية للحوار بنوعيه( الحوار الداخلي ) و( الحوار الخارجي ) استطاعت الكاتبة ان تمنح روايتها ( ذاكرة الجسد ) خصوصيتها الادبية .فعلى مستوى الوظيفة البنائية اسهم الحوار في التشكيل الزمني لبناء الرواية ،وتقديم الشخصية ،وبناء الحدث وتطويره .وعلى المستوى الاسلوبي نجد أن الحوار تجاوز وظيفته الاخبارية الى وظيفة التأثير في المتلقي من خلال الافادة من معطيات المسر
... Show MoreThe fashion accused important optical avenge with the rest of visual elements
, That style of fashion design stir up beautiful feelings by using fashion forming
that is suitable with the nature of designable treatments to other elements .
The fashions contains the nature of relation ships of educational address and
the kind of beliefs , So the visual beauty is limited for those relation which are the
designer fashion tried to redesign and set them anew . so as to goes with beautifully
with the last visual for fashions.
The Holy Koran is the highest text in the eloquence, It is one of the
important sources of the linguistic syntactic and eloquent study; it impacts
upon these sciences Avery intense impact through advancing its verses as an
argument in the confirmation of the significance of the term
The holy Koran was and still the fountain of the linguistic studies, as
they tend towards it since the second century of the hegira. So this research is
a study of the expressive terms concerning the rain in the holly Koran, a
linguistic study; it aims to study the term concerning its linguistic and
conjugate significance and its expression concerning the rain through reality
and metaphor.
وهدف البحث إلى التعرف على الاوهام الايجابية فضلاً عن التعرف على الفروق في الاوهام الايجابية بين الطالبات على وفق متغير الحالة الاجتماعية (متزوجة – غير متزوجة) والتخصص الدراسي (علمي – انساني) والمرحلة الدراسية (اول- رابع)، تألفت عينة البحث من (120) طالبة من طالبات جامعة بغداد -كلية التربية للبنات وكلية العلوم للبنات، وتم تطبيق مقياس البحث - مقياس (الاوهام الايجابية) وهو (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن:
... Show Moreكان الفساد وما زال أحد المواضيع الرئيسة التي شغلت اهتمام الباحثين والدارسين في المجالات المعرفية المختلفة بضمنها المجال الإداري نظراً للتأثير السلبي والمباشر لإدارات المؤسسات الحكومية العامة على نجاح برامج وخطط التنمية في تحقيق أهدافها المجتمعية, إذ أن عملية تنفيذ هذه البرامج تقع على عاتق إدارات هذه المؤسسات في إطار التزام العاملين فيها بتحقيق الأهداف والسياسات التنموية العامة للدولة ، وحرصهم على تلبية ا
... Show Moreلقد أرسى الفنان العراقي القديم، بلا ريب، الأسس الأولى للفنون فكانت وما زالت أعماله مصدرا مهما للمدارس الفنية كافة منذ العصور التاريخية وما قبلها، وداولتها الحضارات المتعاقبة في أرضه وخارجها حتى أصبح فن الرافدين يطبع كثيرا من خصائصه وسماته على تلك الحضارات. وعندما بزغ نور الإسلام السرمدي وبدد
Модальные частицы это служебные слова, которые служат в
предложении для выражении различных оттенков значений и
представляют собой продукт сложных изме- нений грамматического
строя русского языка.
Явно категория модальных частиц тесно соприкасается с
частями речи и частицами ((Модальность в русском языка
выражается формами наклонений, а так же лексическими
средствами-модальными словами и
as important aspects emerged related to the management of the caliphate and how it was transferred, and the clarification of the political trends and transformations at the end of their lives. In addition, how the Rightly Guided
The povety in a subjct of one of the most important problems that
accompanied the development process in iraq and is now pointing in the
depth of institutional struetues and threaten the sociol fabric and cohesion
mechamisms .
The study included of the most importana social problems that
accompamied thecrises and occupation in iraq as aproblem of unemployment
aworce, forced displacement and disintegration of family and juvenile
delinguency and the problems of drug addiction .
The study relied on sample slected from the city of Baghdad ,showed
the most important results of that two-thirds of the asssets of an urban sample
compared to one third of them from rural aelcyrounds and that there is
arelationship
It is important to study that the social circumstances in Alexandria through Mamluk era specially social life in Egypt specially in Alexandria which had describe as it was show change in opposite with other sides of life