Allah Almighty has singled out women for some rulings, and made them unique to them, in terms of the provisions of menstruation, postpartum

عاش البيروني في القرن الرابع الهجري الذي كان يمثل مثاراً للصراعات السياسية والفكرية، ومن خلال هذه الأوضاع المتأزمة برز البيروني كعلم من اعلام هذا القرن، ومن أبرز مفكري الحضارة العربية الاسلامية فنجده كتب في الرياضيات

The most famous phenomena in the media administration, is the transfer of power, from the decision-makers inside the administration, especially those who occupy administrative positions by law, to those who enjoy a natural influence based on knowledge, skill and competence, especially on the psychological, political and social sides.

The old way of dividing the administration into heads and hands is no longer accepted, and the separation of thinking and work based on a traditional format has become rather refused.

Also, a chapter like this one might become a constant routine, but it doesn’t keep pace with the development of field concepts and practices of administrations. The logic of modern administration emphasizes th

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

تعد الدیمقراطیة الخیار المناسب للمشكلات والأزمات التي تواجه أقطار الوطن العربي بـشكل عـام والعـراق ٕ بــشكل خــاص، فهــي لا تقــدم المعالجــات والحلــول الآنیــة لهــذه المــشكلات والأزمــات فحــسب،وانما تــضع الأطـــر والسیاقات لنمو وتطور النظام السیاسي وبناء هیكل دولة عصریة حدیثة. وفي الوقت الذي تحظى فیه الجوانب المؤسسیة بأهمیة قصوى فـي إطـار العملیـة الدیمقراطیـة، فـان غیابهـا یعمل على تشویه هذه ا

Öz      

            Arzı Kanber/Kamber hikayesi Anadolu, Rumeli, Azerbaycan, Türkmenistan ve Irak gibi Türk dünyasının birçok yerinde birden fazla varyantı bulunan, çok sevilen ve yaygın olarak anlatılan aşk ve dramatik maceralı bir halk hikayesidir. Türk halk hikayelerinin en popüler olanlarından biri sayılan Arzı Kanber/Kamber hikayesi, Anadolu'nun birçok yöresinde bilinmesine rağmen Irak Türkmenleri arasında daha çok sevildiği ve yaygın olarak anlatıldığı tespit edilen birden fazla varyantından da görülebilir. Irak Türkmenleri arasında günümüze kadar hikayenin iki varyantı tespit edilmi

Abstract

The current research is attempt to test the reflection of the lean management on the human resources management practices of two of the most important communication companies operating in Iraq (`Zain & Asia cell), The research aims to Determine the extent of adoption of the lean management approach in the two researched companies, as it improving human resource management practices. The research problem represented in the existence of lack of in some aspects of the application the lean management approach in service sector and neglecting the impact of its tools on the human resource management practices. For this purpose three principle research hypotheses has been formulated, first there is a correlation rel

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

 Using religious characters which come from religion is a significant means that poets applied in their texts. The Iraqi poet Adib Kamal Aldin applied religious characters as an active means helping the theme of the text and playing a great role in expanding the meanings and their implications in the text.