God saw his servants with truth and light, and made him easy for them, and he commanded those who help them, including a counselor, guide and preacher, so if a Muslim sees deficiencies or defects, he must help him to reform and refine it. That it was in the hands of the prophets, God Almighty created the human being together straight, then melted on those scholars and researchers in all religions on psychological counseling and religious sychotherapy, stressing the importance of religious values in the process of understanding man in the process of psychotherapy and in controlling human behavior. A lot of research and studies have been published. I dealt with the religious approach in the process of treating mental disorders and the aim of this study is to liberate the troubled person from feelings of guilt and sin that aim at psychological security and help him to accept himself and satisfy the need for security and psychological peace. Which are stipulated by the divine religions, and in view of this great importance of religious guidance, we decided to discuss this guiding aspect, indicating (its definitions, objectives, importance, the foundations that Islam affirmed in the indicative process and the seriousness of the guide’s failure to apply what he says and other topics that are enriched by this research marked (Religious Guidance In light of the enlightening book and the Sunnah of al-Hadi al-Bashir).
يعد تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة. ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غي
... Show MoreIn the subject area (participation and tandem), the study showed the views of Mr. Sadr in this field when researching first: the issue of the necessity of these two phenomena in the language that some imams of the language and principles called for to discuss and respond to, and
Use the accounting system of responsibility in assessing the performance of the company profit centers of the leather industry Given the importance of the profit centers of the General Company for Leather Industries, where a circle of activity that is accountable responsible for them (the director) about what is happening with costs and achieve revenues other words, the profit center is the beginning of an independent company with revenues and costs contribute to achieving the objectives of the company as a whole, which is to achieve profits, which means the comprehensive work of the centers of the need to evaluate its performance permanent depending on the conversion rates of the Interior. It was relied on the company's production
... Show MoreAbstract The research aims to identify the psychological and health risks that a child might be exposed to by playing with hazardous toys such as pellet guns. To this end, the researcher has visited Ian Al-Haytham Eye Hospital in Baghdad, the emergency department to figure out the rate of injuries in Children for the consecutive years (2017-2018) and the first Month of (2019). The psychological risks as a result of disability are represented by the inability to accommodate the surrounding environment well. Additionally, the child experiences a kind of tension, conflict, and going in psychological crises through introversion, isolation, withdrawal tendencies,
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Coated sand (CS) filter media was investigated to remove phenol and 4-nitrophenol from aqueous solutions in batch experiments. Local sand was subjected to surface modification as impregnated with iron. The influence of process variables represented by solution pH value, contact time, initial concentration and adsorbent dosage on removal efficiency of phenol and 4-nitrophenol onto CS was studied. Batch studies were performed to evaluate the adsorption process, and it was found that the Langmuir isotherm effectively fits the experimental data for the adsorbates better than the Freundlich model with the CS highest adsorption capacity of 0.45 mg/g for 4-nitrophenol and 0.25 mg/g for phenol. The CS was found to adsorb 85% of 4-nitrophenol and
... Show MoreThe applications of hot plasma are many and numerous applications require high values of the temperature of the electrons within the plasma region. Improving electron temperature values is one of the important processes for using this specification in plasma for being adopted in several modern applications such as nuclear fusion, plating operations and in industrial applications. In this work, theoretical computations were performed to enhance electron temperature under dense homogeneous plasma. The effect of power and duration time of pulsed Nd:YAG laser was studied on the heating of plasmas by inverse bremsstrahlung for several values for the electron density ratio. There results for these ca
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(2)
المقدمة ومنهجية البحث
تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.
وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,
كما تعرف أيضا بأنها (الأ
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