تعد حوكمة الشركات Governance من المواضيع التي تهم العديد من الباحثين والمنظمات المهنية والدولية في فروع عديدة من المعرفة ، حيث يتضمن مفهوم حوكمة الشركات الاطار الذي يتم من خلاله وضع أهداف الشركات والمتمثله في حماية مصالح حملة الاسهم والاخرين من أصحاب المصلحه ، وتعظيم أداء الشركات وتقليل المخاطر وتحسين فرص الوصول الى أسواق رأس المال. وان احد اسباب ظهور حوكمة الشركات هو وجود عدد من الاختلالات الهيكلية في الشركات ومنها عدم الافصاح الكامل والشفافية فيما يتعلق بالمعلومات المحاسبية ، فضلا عن عدم اظهار المعلومات المحاسبية لحقيقية الاوضاع المالية للشركات والتي تؤدي الى افتقاد الثقة في المعلومات المحاسبية التي تتضمنها التقارير المالية للشركات في الاسواق المالية المختلفة وابتعاد المستثمرين عنها وافتقاد الثقه في مكاتب المحاسبة والتدقيق ، وعدم الالتزام بتطبيق المعايير المحاسبية الدولية على جذب الاستثمار الاجنبي المباشر .ويمكن القول ان الازمات المالية التي حدثت في السنوات الاخيرة والتي ادت الى افلاس العديد من الشركات والمؤسسات العالمية الكبرى وأنهيار بعض الاسواق المالية يرجع بالدرجة الاولى الى عدم الالتزام بالافصاح والشفافية وعدم جودة ونزاهة المعلومات المالية يالنسبة للمساهمين بأعتبارهم المالكين لأسهم الشركات وغيرها. أن وجود نظام حوكمة جيد للشركات يعني المزيد من التدخل والاشراف من جانب المساهمين والجمعيات العمومية على مجلس الادارة واجهزتها التنفيذية من أجل الحد من الفساد المالي والانحراف الاداري .
Parmi les oeuvres d'Albert Camus, qui s'éloignent un peu de sa
tendance générale qui traite les thèmes de l'absurde ,du néant et de la
question de la mort , on trouve son recueil "l'Exil et le Royaume" 1957
qui contient six nouvelles qui sont d'une invention moins épouvantable
(le Renégat , la Femme adultère , les Muets , le Pierre qui pousse , l'Hôte
et Jonas). Ces nouvelles , à l'exception du "Renégat" , ne provoquent pas
les questions philosophiques et dialectiques qui dominent la plupart des
oeuvres d'Albert Camus , Mais ces nouvelles traitent tout simplement la
question d'homme exilé dans son existence et sa recherche perpétuelle
de son royaume.
The formula of Ijarah and Ijarah ending with ownership is one of the investment formulas in Islamic banks, so this research has shed light on it in order to benefit from the experiences of the research sample banks, This research aims to find a reliable way for Iraqi Islamic banks, namely (leasing and leasing ending with ownership) in order to invest their money without usurious interests, The problem of the research emerges through the lack of awareness of the Iraqi Islamic banks to work with different Islamic financing formulas and their inability to invest their money through the adoption of their administrations for different formulas, including the leasing, and this is reflected in the decrease and fluctuation of its profits, Theref
... Show MoreThis research aims to identify the role and impact of illustrations in contemporary fashion design inspired by historical costumes. Historical fashion aesthetics are adapted to design drawings. The experimental method was followed and a sample of 31 students in the department of fashion and textile design, third level were selected. Each student carried out two original historical and contemporary design. The models were executed two times: one with the usage of the program and the other without program help. The tools that were used are the program, the scale, the pre-skill test, and the post-skill test. One of the most relevant results of the research is the possibility of using historical costumes to highlight creativity and innovatio
... Show More
At the conclusion of my research for this readiness, I am ready to show the most important results I have reached, of which I can mention the most important:
Sheikh Al-Safti was a memorizer and jurist, and all the scientific strokes that he left behind for subsequent generations were in the disciplines of Hanafi jurisprudence, and this does not obscure the opinions of the jurists of other schools of thought. But among them: that these lines continue on a group of fatwas for the later in the gold of Abu Hanifa, may God have mercy on him, and then the books of fatwas usually refer to what is below the evidence.
He has no shock other than the knowledge of jurisprudence; And for this reason, it is due to the fact that the s
... Show MoreOne of the most significant elements influencing weather, climate, and the environment is vegetation cover. Normalized Difference Vegetation Index (NDVI) and Normalized Difference Built-up Index (NDBI) over the years 2019–2022 were estimated based on four Landsat 8 TIRS’s images covering Duhok City. Using the radiative transfer model, the city's land surface temperature (LST) during the next four years was calculated. The aim of this study is to compute the temperature at the land's surface (LST) from the years 2019-2022 and understand the link, between LST, NDVI, and NDBI and the capability for mapping by LANDSAT-8 TIRS's. The findings revealed that the NDBI and the NDVI had the strongest correlation with the
... Show MoreUse of lower squares and restricted boxes
In the estimation of the first-order self-regression parameter
AR (1) (simulation study)
Starting from the term (forbidden montage) initiated by the French critic (Andre Bazin) as a method of processing the movies that depend on (mise en scene) achieved by the action of the camera and its ability to photograph and employ the depth of the field, in addition to the possibility of free movement without interruption in the filming environment in order to avoid montage as much as possible (the montage that distorts focus and distracts attention and moves away from realism, which is the most important theoretical pillar of Bazin in photography). The pursuit was behind a cinema that depicts its topics in one integrated snapshot with all its details thus approximating reality without any interference of montage. Our study sta
... Show MoreThe goal of this research is to find the effects of both the studying students groupwhich has various educational levels and the integration of the fragmented information through or during the study of history subjects for the female students of the fifth secondary literary section.
To achieve this study or case the researcher has chosen an experimental design or test by studying three groups: two are as mentioned above and the third is just ordinary team. In addition to that, there is a test after the experiment. The researcher chose on purpose female students of the literal section from two different secondary school Al Asil and Wahran both are secondary school for girls, and both are from directorate of education- Al Karkh 2nd dist
The villa was incredible, summer was hot, and the Mediterranean Sea was so near.
Scil lived happily with her father as they needed no one else. But the visit of a calm and intelligent women caused huge shift in this delightful mess. So, how can this threat be stopped?
This novel displays to the reader a rich study of human soul to implicitly while being supported by short sentences and characterised by persons living in a horrible way and described in very short sentences.Thus, Françoise Sagan’s imagination was enflamed, and so he shaped ethical imagery in the moste wonderful way in the novel Hi, Sadness.
Rés
... Show More