There are many studies regarding the topic of ‘leadership’ in modern era, especially the studies of the west and the Muslims who followed them in our Arab countries. These studies rely on the modern western theories, they deal with topics like the difference between administration and leadership

El Lázarillo señala a fines del reinado del emperador, el comienzo de un
nuevo género en la literatura castellana. A través de sus páginas nos adentró en un
mundo de pobreza, de
hambre secular, de hipocresía, y rodeado de problemas.
Lázaro cuenta en primera persona sus aventuras comenzando por su nacimiento, en
una aceña de las riberas del río Tormes. Condenando su padre como ladrón y, su
madre se entrega al mas vil morisco - cuya conducta deja también que desea –
haber pasado hambre y le entrega, siendo todavía un niño, a un ciego de alma ruin
para que, acompañándole, se gana la vida. Para aplacar el hambre, pues el ciego le
daba poco de comer, el muchacho le hace objeto, de repetidas tretas.

The aim of this research is to find approaches between the communicative process and the teaching of art education. Postgraduate/Masters studies for the academic year 2022-2023.
In the light of this tool, the researcher reached a number of results, most notably: The art education teacher performs his communicative role correctly, as well as his ability to use verbal and non-verbal expressions and positive reinforcement clearly for the benefit of his students, and stimulates the largest number of their senses

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

Survival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

Abstract :

The purpose of the subject of Total quality management is an important management style in organizations including hospitals through the achievement of this method of success in the administration to include        this approach describes the provision of health services and make adjustment and suggestions that  help to improve the quality of health care on an ongoing basis . Hence the idea of the study to shed light on the reality of the application of principles of  Total quality management and to highlight the quality of health services provided in al-kindi hospital / Baghdad health department rusafa and the staff at the hospital were included to find out the appl

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

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

 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m