كثيرة هي المهن في بلاد الرافدين، وهذه ظهرت للحاجة لها، واسهمت هذه المهن في تطور المجتمع والمحافظة عليه، مثال ذلك مِهنة الحارس، والذي كان عنواناً لبحثنا هذا، مُحاولين في تسليط الضوء على هذه المِهنة وأنواعها واِنتشارها على مُجمل النشاطات في بلاد الرافدين وإسهاماتها في الحِفاظ على الأمن والاِستقرار سواء كان الاِجتماعي أو الاِقتصادي على اِختلافه التجاري البرِّي والبحري، وعلى الزراعة والصِّناعة، وعلى مفاصل أ

This study aims to expand the traditional model in calculating the break-even point to include the cost of capital invested and the funds employed in industrial companies through a change in the traditional model and the effect of adopting the advanced model of the break point on the operational leverage in planning profits in industrial companies. Where, the analysis of the break-even point and the operational leverage of the tools important by the management, which is used in the field of planning profits. A parity analysis in its sophisticated model will help in planning profits and determine the optimal size of production that maximizes profits. For its part, the operational leverage helps to make decisions regarding the expansion of

The aim of the research :
Current research aims is to present the effect of how the style of reading to amend the wrong
understanding of scientific concepts
In the lesson of science for the first grade in Baghdad faculty secondary school.
To achieve this goal has been formulated the following null hypothesis :-
" there is no statistically differences at the level of (0.05) between the average at level of
students achievement in the style of reading comprehension "
In order to validate the hypothesis by conducting an experiment had started from 19/3/2011-
1/5/2011 for the second semester.
After the researcher prepared suplies for the researcher prepared suplies for the experience and
deternim the scientific m

One of the most distinguished instrumentsis being used by the state for implementing its strategy andachieving perfectly and effectively its goals and policies, and economizing the Public Finance and uplifting the services level for the sake of people, is truly thegovernmental accounting system.

 Thus, through this system the upper hand is located for supplying the accurate information, which does make the complete and just expressing concerning the budget implementing results. So,this research comes here because of the hugeness in this sector and the associations largeness and the dread of the governments failure in fulfilling its obligations and the provided services, and the required need for the effective and capable inf

              governance Is considered as one approach that gained the attention of many researchers in Management and politics field as one of the dominant philosophies and desired in the current period, became seen as a panacea for all diseases afflicting in particular public administrative organs in General ,This concept has been associated with concepts of reorganization Reforme besidc the administrative directed to improve the efficiency and effectiveness of the performance of such devices as reflected on the totality of features and characteristics that relate to service fulfillment needs of beneficiaries and underlying phenomenon, there was also a constituent charact

The research aims at introducing international standards of internal auditing standards, including properties, performance, and special focus on the role of internal auditors abide by the standards of properties in achieving better accountability of the various actors in the Arab Bank and its branches in Jordan. The researcher to gather information on the questionnaire that was designed in accordance with the pivotal first measure the degree of compliance with the standards of properties and the second measures the following criteria for properties to achieve accountability is through the use of statistical methods to researcher concluded that 42.5% of the changes to achieve accountability back to the standard features and more standards

The city of Nishapur is one of the cities that had a prominent position and a clear impact on the flourishing of the scientific movement, and this position that it enjoyed was achieved because of the scholars who were incubating them. Who had a great role in the flourishing of scientific life through his scientific activity, as he worked as a teacher for thirty years in its regular school, in addition to his work in rhetoric, preaching and scientific circles, in addition to his many books in various sciences, as he did not specialize in one science only, but rather collected all the sciences of his time and excelled in them. He enriched the Arab and Islamic library with it.

تطوير الاداء الاداري لرؤساء الاقسا العممية في جامعة واتسط في ضوء وظائفيا الادارية د ا رسة ميدانية ىدفت تطوير الاداء الاداري لرؤساء الاقسا العممية في جامعة واسط في ضوء وظائفيا الادارية وت بناء استبانة تكونت 410 وعمى مجموعة مف الخب ا رء مف عمداء ومعاونيف :/ مف = 8 فقرة اذ ت تطبيقيا خلاؿ العا الد ا رسي 4109 اساتذة ورؤساء اقسا باستخدا اسموب دلفي بواقع جولتيف وباعتماد نسبة اتفاؽ 1<% وكاف عددى 81 خبي ا رً وتوصمت الد ا رسة الى

The research includes a description of the controversial issues mentioned by Ibn Al-Anbari in his book between the Egyptians, Basra and Kufa. The reason for choosing the book is because it