اهمية البحث والحاجة اليه :

ان القياس ضروري في دراسة كل فعالية يقوم بها الكائن الحي ، فلغة العلم ، هي رموز ومصطلحات وتعبيرات احصائية ( العيسى ، 1973 : 3 ) .

والقياس بشكل عام مهم في كل العلوم ، فهي على اختلاف انواعها تقوم بتوجيه اهتمامها نحو دراسة العلاقة بين المتغيرات ( Variables ) ، في الميادين التي تبحثها لذلك يجب ان تكون هذه المتغيرات قابلة للقياس بشكل دقيق لنتمكن من در

At a time when any tourist in the world wants a trip to reload his energy and enjoy peace and quiet and engage in adventures in a safe environment, terrorism comes to disturb him on that journey through operations aimed at the tourist and entertainment destinations, such as shops, restaurants, cafes and hotels Is the orbit of research) for many reasons. The security measures taken by hotels play an important and fundamental role in preventing or limiting these terrorist operations. At the same time, while some hotel administrations are constantly seeking to improve these measures to preserve the safety of their guests and visitors, In spite of the high number of attacks on hotels since 2001 and today. This research is intended to highlight

The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current busines

Abstract: This article is a comparative analysis of the concept and types of homonyms in Russian and Arabic. Homonyms are lexical units that have the same sound but different meanings. The study of homonymy in different languages can help reveal the features of the semantic structure and syntactic rules of each language. The article discusses the main aspects of homonymy in Russian and Arabic, as well as a comparative analysis of the types of homonyms that exist in both languages. The study includes an analysis of the semantic meanings of homonyms, their use in context, and possible differences in syntactic features that may affect their interpretation and perception by native speakers of these languages. The purpose of the article is to id