The voice had a special place in the writting of the Andalusian poet (Ibn al-Abar ) , which aroused my attention because of the sonic capacity of the lettering inside the poetic at Ibn al-Abar poems . So Istudied the qualities of the lettering , structures and their exits . Scientists have not been able to determine the musical from the nonmusical sound , but we find the innate ability of Ibn al-Abar , which was able to determine this by using the lettering the right places and to revival the life to reflect the moments of his life , therefore came votes to express his purposes of praise and pride Etc. The poet Ibn al-Abar could exploit the lettering features in the effect of bilateral – static and moving and its ability to e

          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Constitute a planning problem on the basis of personal experience and self-governance in the service organizations away from quantitative scientific method in planning an anchor and a platform, who made a recent research study, analysis and interpretation through scientific methodology adopted which formed its contents, The research aims to identify the true reality of production planning in service organizations, specifically in the Baghdad Hotel as a society to look, in order to assess the best strategy through the standard cost of the strategies of tracking and settlement to cope with developments on services demand changes, Search results confirmed that the settlement rates of production strategy is the best strategy in accordance wi

Commercial banks represent the main pivot in financing national economic activity and its development. The capital represents safety margin to depositors and represents a defense line that protects bank work from dangers. Basel committee requirements represent protection and comprehensive supervision to bank activities for depositors, debtors and the bank. It provides trust in bank dealings and tackles activities of high dangers. The most prominent of these requirements are capital adequacy that concerns bank management and supervision and auditing bodies such as the central bank and protecting banks that suffer weakness in its vital important borrowing activity that reflects weakness in implementing borrowing policy .The purpose

The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

The issue of liquidity, profitability, and money employment, and capital fullness is one of the most important issues that gained high consideration by other authors and researchers in their attempts to find out the real relationship and how can balance be achieved, which is the main goal of each deposits.

For the sake of comprising the study variables, the research has formed the problem of the study which refers to the bank capability to enlarge profits without dissipation in liquidity   of the bank which will negatively reflect on the bank's fame as well as the customers' trust. For all these matters, the researcher has proposed a set of aims, the important of which is the estimation of the bank profitability; liquid

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

Significant advances in horizontal well drilling technology have been made in recent years. The conventional productivity equations for single phase flowing at steady state conditions have been used and solved using Microsoft Excel for various reservoir properties and different horizontal well lengths.
The deviation between the actual field data, and that obtained by the software based on conventional equations have been adjusted to introduce some parameters inserted in the conventional equation.
The new formula for calculating flow efficiency was derived and applied with the best proposed values of coefficients ψ=0.7 and ω= 1.4. The simulated results fitted the field data.
Various reservoir and field parameters including late

The aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the

The goal of this research to identify a set of criteria that can be measured on the basis of which the effectiveness of the application of the Balanced Scorecard in the Jordanian Public Institutions in order to identify the basic requirements to ensure the application of balanced performance measures. The study population consisted of the staff of the Public Institution for Social Security - Irbid of directors of departments and heads of departments and administrative staff, was the use of a random sample of (50) an employee and the employee. The questionnaire was used as a tool to collect data, and as a result of subjecting these standards for the field test and the use of statistical analysis tools to the results of the study c