There is no doubt that the exploitation of the ship in navigation requires large expenditures make their  owners or processors in constant  need to borrow from third parties for the purpose of maintenance of the vessel or processing with supplies and fuel or by providing them with tasks and equipment necessary for the exploitation  of ship , and since all the money the debtor is general  guarantee to meet its debts , but the creditor You may not get the full right, as other creditors could challenge him where the money is shared on all creditors of the debtor, the existence of public security does not distinguish between the creditors, the debtor  may also so

The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorat

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

    It is known that the economic impact of medicines is not negligible as a pillar of national income because of the profits of its industry contribute to industrial development, and the health impact of medicines can not be underestimated or underestimated, as many people already die in various low-lying countries The middle income because of the difficulty in providing them with safe and effective essential medicines or their inability to buy them to be available to enable them to cure and save their lives.

    This requires the development of policies and strategies to save lives by researching the concept of drug security to provide the best possible level of modern health care supported by soun

The Objective of the research is to identify the Strategic Vigilance and effect in the Managerial Decision Quality, by knowing the interest of the organization influence the Strategic Vigilance in the Managerial Decision Quality, adopted four dimensions of the Strategic Vigilance is (Environmental Vigilance, Commercial, Competitiveness & Technology) to indicate the extent individually and collectively impact in the Managerial Decision Quality, The questionnaire was used as a main tool to survey the views of a sample of 45 managers, was named Supreme Judicial Council society for research, and the statistical program SPSS, and research found a clear positive impact dimensions Strategic Vigilance in the Manageri

     ليس ثمة شك في أن المصالح الضرورية هي ما يضطر إليها الخلق لتنظيم معاشهم وحفظ معادهم ، فإذا اختل أحد هذه المصالح أختل نظام المصالح ، وحلت الفوضى محل التوازن بقدر هذا الاختلال ، وظاهر من هذا الامر أن هذه المصالح لها تعلقان ، تعلق بحفظ مصالح الفرد ، وتعلق بحفظ مصالح المجتمع ، والمصلحة العامة في الشريعة مقدمة على المصلحة الخاصة عند التعارض.

     وشُرعت الاحكام لتحقيق هذه المصالح فهي مصال

The contemporary role of administrative accounting Renewal or threat

The obligation in accordance with the provisions of the Iraqi Civil Code to meet the obligation to meet the charge for the acting renewal in loyalty, clearing, union of disclaimer, acquittal, impossibility of implementation and statute of limitations. However, the subject of our study will focus on one of these reasons, which is exoneration, but we will not deal with the provisions of acquittal in general, as we chose the nature of the acquittal as the target of this study because it provoked a doctrinal debate among Islamic doctrines, as this study lacked to examine the nature of the acquittal by comparing Islamic jurisprudence with civil laws.