The marketing logistic chain, as an integrated system aimed to balance the achievement of its main opposite objectives which represented in the access to the best service presented to the customer with lowest possible logistic costs especially the transportation costs, where encourages the researcher to choose the second objective as a field of this study in order to reduce the transportation costs in the final link of marketing logistic chain which related to delivering of fuel oil to the customer that falls within organizational responsibilities of the company under consideration (Oil Marketing Company) and also known in a brief name by (SOMO) through two methods, the first is by functioning quantative techniques by using trans

تهدف الدراسة الى معرفة مدى اشتراك المكتبات المركزية للجامعات العراقية في الفهارس الالكترونية الموحدة فضلا عن التعريف بالفهرس العراقي الموحد والصعوبات التي تواجه المكتبات المركزية في الانضمام اليه والعمل على ايجاد الحلول المناسبة لكي يكون هذا العمل خطوة جادة وفعالة نحو الاشتراك في الفهرس العربي الموحد ، والتعريف بالفهرس العربي الموحد وبيان محاولات المكتبات العراقية المشاركة به قديما وحديثاً ، واعتمدت

الدور السياسي للاحزاب الاسلامية في تركيا

Islamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basi

Using the traditional methods in teaching Islamic subject have neglected student's role and focus mainly toward teacher. Thus, the role of student in teaching process would take a negative side: following these methods cannot achieve the educational objectives of Islamic subject. Teachers who give Islamic subject do not have a full knowledge of the appropriate techniques in teaching. They lack the scientific background that qualify them for teaching. The weakness of knowledge that face Islamic teachers have arisen over different stages of education which showed their lacking in the provision of intonation and interpretation of the Quran as well as the utterance of Prophet Mohammed Hadiths. It takes time to train teachers to do a

يهدف البحث الى قياس مستوى الثقافة الاسلامية لدى الطالب الجامعي العراقي والكشف عن الفروق في المستوى الثقافي الاسلامي بين الذكور والاناث وتحدد البحث بعينة ممثلة 200طالب وطالبة من طالب الجامعات العراقية ( بغداد ، المستنصرية ) للعام الدراسي (2018-2017) ، واعتمد على المنهج الوصفي (اسلوب المسح ) لدراسة الموضوع ، وخرج البحث بعدة استنتاجات منها يعاني طالب الجامعات العراقية ( ذكور واناث ) من ضعف في مستوى الثقافة الاسلامية لد

The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

Summary:
The A. H. 7th century had witnessed an obvious development
in the Yemeni scientific process. The most important reason
being the establishment of the Resooliy State (A. H. 626-858)
which had achieved economic and scientific prosperity in
various fields of knowledge. Its sultans had participated in
building schools, purchasing books, summoning of scientists,
presenting gifts, and encouraging scientific journeys in and out
of Yemen. Therefore, studies had thrived and authorship
widened, and there appeared not a few number of scientists..

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve