The labor inspector may be exposed - while performing his duties that are legally assigned to him - to threats or attacks on him by employers, which makes it impossible for the inspector to perform these jobs.

This has prompted international and Arab labor inspection standards, as well as national labor laws, to emphasize the need to provide security support and legal protection for the labor inspector, and to punish employers' violators, with the aim of extending the authority and prestige of the state and ensuring the enforcement of laws and thus achieving the goals for which it was legislated.

The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

في الوقت الذي تشترط فيه القواعد العامة في النظم القانونية المختلفة وجود طرفين في العقد يصدر من احدهما التعبير الاول عن الارادة ويسمى الايجاب، ويصدر من الآخر التعبير الثاني ويسمى القبول، برز في بدايات القرن الماضي نوع خاص من العقود في النظام الانجلوامريكي أطلق عليه (العقود احادية الجانب) اثار خلافا فقهيا كبيرا، فضلا عن صدور العديد من الاحكام القضائية المتناقضة بشأنه. من هنا جاء هذا البحث ليسلط الضوء على هذا ا

Christian rites and rituals to be performed, not abandon them, and they see it as a sacred duty in Christ's (as) followers, including: (secret baptisms among Christian denominations, descriptive study) baptisms in the Christian Mystery of God of the mysteries of the Church, every Christian must be baptized always resented It was alaimanh, the Guide mentioned in the Bible by Jesus to his disciples ((just go make disciples of all Nations and immersed them in the name of the father and of the son and of the Holy Spirit, teaching them to observe all that I advised you, and here I am with you all days to the end of the age))( And be baptized in the name of the father and the son and the Holy Spirit, and that's what makes this practice through th

        Assimilation is defined ,by many phoneticians like  Schane ,Roach ,and many others, as a phonological process when there is a change of one sound into another because of  neighboring sounds.This study investigates the  phoneme assimilation as a phonological process in English and Arabic  and it is concerned specifically with the differences and similarities in both languages.   Actually ,this study reflects the different terms which are used  in Arabic to refer to this phenomenon and in this way it  shows whether the term 'assimilation ' can have the same meaning of  'idgham' in Arabic or not . Besides, in Arabic , this phenomenon is discussed from&nb

The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying  the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the  services quality provided by the bank branches manner which reflect the extent of utilization of a

Transparency is considered as one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on quality of message announcement of Insurance company)), which aims to measure the effect of Transparency on the announcement message quality of Insurance services. Came in the time when many countries tend to depend on se

Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

        The aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Depart

         يواجه المصرف تحولات عديدة أثناء سير عمله ولا سيما قد تحول من مصرف صناعي يسعى الى تحقيق التنمية الصناعية ، من خلال منحه قروض وتسهيلات تنموية وتدعمه الدوله ، الى مصرف شامل يسعى الى تحقيق الربحية في ظل تنويع الأنشطة والخدمات والعمليات الائتمانية.يهدف البحث الى دراسة التحولات التي حدثت في المصرف الصناعي، وتأثير هذا التحول على النشاط الائتماني. وقد استند في ذلك على فرضية رئيسة وهي :-