In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them

تعد أنشطة العلاقات العامة تمثل جانباً مهماً من جوانب عمل المؤسسات بشكل عام في الوقت الحاضر، وتأخذ خصوصية أكثر في المنظمات الحكومية، بسبب الأعباء الضخمة والمسؤوليات العديدة تجاه أفراد المجتمع، وقد اهتمت الدول المتقدمة والنامية على حد سواء بهذا النشاط. إن أنشطة العلاقات العامة تؤدي دوراً هاماً في تسهيل عملية الاتصال وتحقيق الفهم المتبادل وتوطيد العلاقة بين الطرفين – المؤسسة والجمهور – وللعلاقات العامة دور

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

         لقد نشا علم التحقيق على ايدي المحدثين المسلمين الذين  وضعوا قواعد هذا  العلم  وظهرت مؤلفات  عدة في هذا المجال ، لكن ما قام به الاقدمون لم يشكل قواعد علم مستقل  بذاته ومنذ ظهور الطباعة بدأت حركة تحقيق المخطوطات ، وتعددت  مناهج التحقيق فكان للمستشرقين منهجهم الخاص وظهر منهج التحقيق والاخراج الفني والعلمي للمخطوط .

ÖZET

            Irak’ın osmanlıcada yazılan sayısız elyazmalar çeşitli illerinde bulunur. Bunlardan Irak’ın başkenti olan Bağdat’tır. Irak Ulusal Müzesi Bağdad’ın uygarlık yerlerindendir. Elyazması Evi müzenin en önemli bölümleri sayılır. Orada osmanlıcada yazılan çok değerli elyazmalar bulunur. Bu elyazmalarından  birisini ( fotokopi ) elde edip üzerinde çalışılmaktadır. Eser Antoloji  şeklinde yazılmış. Bu eserden Sadullah Pâşâ’nın On Dokuzuncu Asır Manzumesini seçip ele alınmaktadır.

             İki sayıfa  ve 25 sat

   This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

 Psychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.

                The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dign

Abstract

In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of ​​research in the statement of the role of

يهدف البحث إلىبيان دور الانتاج الانظف وتأثير تطبيقه على تكاليف الوحدة الاقتصادية وادواته وتقنياته التي تساهم في دعم الميزة التنافسية المستدامة