،يريغت وأ ةلكشم وأ ةثداح ةجيتن ،ةعمالجا وأ درفلا هذختي فقوم هرهوج في ماعلا يأرلا دعي ةيوبرت تماكارتو ،ةيرثك تانوكم لىع هسسأ في موقي وهف اذل ،ةشاعلما ةايلحا تاقايس في لصيح فيو ،عمتمج يلأ يعماتجلاا لعفلا ةيصوصخ تاقايس بسحب يرسي ايرطف نوكي ام اهنم ،ةيفاقثو يعولا ةلاح تيبثت ديرت تاهج نم ةلعتفمو ةعنطصم تايطعمب اهيريست وأ اهذحش متي ىرخأ نايحأ ليكشت ةيلمع تنترقا ذل ،ةثدالحا كلت مهف ةأطو ليلقت وأ يريغت وأ فرح وأ ينعم مهف لىع ،يعمتجلما ةعيبط بسحب ،اهرفاوت ةروضرو اتهوقو اتهدش في فلتتخ ،ةعونتم تاودأو تاددحمب ماعلا يأرلا اهنكتم ،ةرهاظو ةنماك تاودلأ يرثأتلا تاهج كلاتما رادقمو هتوقو ثدلحا ةعيبط نع لاضف ،عمتجلما . هفرح وأ ماعلا يأرلا ليكشت ةداعأ نم ةناماو قدصب اهرودب موقت نا ةفلتخلما ملاعلاا لئاسو لىع ضرفت ملاعلاا تايقلاخا نا رابخا نم همدقت ام للاخ نم ملاعلاا لئاسو تحبصا ةقحلاتلما ثادحلال ةجيتن نكل ، ةيعوضومو نع لاضف اهفلاتخاو ءارلاا ددعت ببسب للضم ماع يأر ليكشت لىا يرهمالجا ةدايق لواتح تامولعمو ةيلمع لىع موقت ،قارعلا اهنم صخلأابو انتاعمتمج في ماعلا يأرلا عنص ةيلمع نا ماك ،حلاصلما براضت ،يربكلا فياقثلا حاتفنلإا عم تمهسا دق ثادحلأا ةبوعص كلذك تلاخدلما في ةوقلا ةديدش شيوشت تتاب ذا ،شيوشتلا كلذ لكل سيسأتلا في ،ةفلتخلما ملاعلإا لئاسو اهتنبت يتلا ةيعاصرلا ةلالحاو قيقحتل ةدع تلاماتساو بيلاسلأ اهفيظوت برع يملاعلإا ليلضتلا ةيلمع سراتم ملاعلاا لئاسو ماعلا يأرلا لىع رثؤت وا عدتخ نا ةنيعم ةلاسر لاصيا برع نكمي ذا مدقلما يملاعلإا طاشنلا نم فدلها ةلكشم نإف هيلع و ،ةفلتخلما ةيملاعلإا داولما برع دمع نع ةللضم وا ةزاحنم تامولعم شرنب كلذو :يه تلاؤاست في تروحتم دق ثحبلا ؟ةفلتخلما ملاعلاا لئاسو في روهملجا هل ضرعتي يذلا ىوتحلما في يملاعلإا ليلضتلا تاشرؤم ام ؟ماعلا يأرلا ليكشت في يرثأتلل يملاعلإا ليلضتلا في ةمدختسلما بيلاسلأا ام لئاسو اهسراتم يتلا ليلضتلا بيلاسأ نع فشكلاب ثحبلل سياسلاا فدلها لثتم ينح في ثحبلا نم فدلها قيقتح لىا لوصوللو ،ماعلا يأرلا في يرثأتلل ةمدقلما تامولعلما برع ملاعلاا بيلاسأ ةفرعم لىا لوصولل نايبتسلاا ةادأب ةناعتسلاا برع يحسلما جهنلما لىع ناتثحابلا تدمتعا دادغب ةنيدم روهمجب لثمتي ثحبلا عمتمج امأ ،ماعلا يأرلا في اهيرثأتو يملاعلإا ليلضتلا ةسرامم
The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the
... Show MoreThis research work dealt with the problem of layout the production line of engine of fan roof at the General Company for Electrical Industries (GCEI). It was observed that the assembly line of engine was unstable and subject to severe fluctuations. In addition the execution of tasks at some stations was observed to be very fast while at other stations was slow. This phenomenon resulted into bottlenecks between workstations, idle time, and work in process. The system design was used to assign tasks to work stations according to different heuristics (Ranked Positional weight techniques, longest Task Time, Most following tasks, Shortest tasks time, Least number of following task).
The study revealed that th
... Show MoreThe research aims to improve operational performance through the application of the Holonic Manufacturing System (HMS) in the rubber products factory in Najaf. The problem was diagnosed with the weakness of the manufacturing system in the factory to meet customers' demands on time within the available resources of machines and workers, which led to time delays of Processing and delivery, increased costs, and reduced flexibility in the factory, A case study methodology used to identify the reality of the manufacturing system and the actual operational performance in the factory. The simulation was used to represent the proposed (HMS) by using (Excel 2010) based on the actual data and calculate the operational performance measures
... Show Morehe research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir
... Show MoreTwo Prototypes of Transversely Excited at atmospheric pressure (TEA) Nitrogen laser systems (One Stage Blumlein Circuit and Two Stage Blumlein Circuit) were fabricated and operated. High voltage power supply with variable operating voltage (0-20 kv) and operating current (1-3A) was built and tested successfully. The gas flow rate of 15 L/ min and 10 L/ min for OSBC and TSBC was used. The performance of the fabricated systems was studied extensively reaching to the optimum operating conditions. The obtained laser output energy for the first system has linear relationship with the applied voltage. The maximum output energy was about (1.14 mJ) with (10.40) ns pulse duration and the half-wave divergence angle was about (0.1455 m rad). In the
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The basic orientation of the research is an attempting to apply the cost determining method according in the contract sector projects for Al- Iraq ceneral company, that this subject has a big value according to its modernity and its influence on the future and the eaning of the company.
The research aims to find out the effect of the method for determining cost based on the activity in determining the cost of the construction sector projects.The research was conducted in Iraq General Company for the implementation of irrigation projects. Bani search on three assumptions, the first is (that the application of the method for determining the cost on the basis of
... Show MoreSports management is a fundamental pillar that supports sports institutions and plays a pivotal role in achieving advanced levels of success in talent development. The Talent Development Project is one of the key strategic initiatives of the Ministry of Youth and Sports. This study compares department heads with effective managerial competence to those with ineffective competence to highlight differences in performance quality. Through this comparison, the urgent need to assess the administrative performance skills of the heads of sports talent departments becomes evident, particularly their ability to lead and manage the Sports Talent Development Project. The objective is to identify strengths and weaknesses, establish a clear framework fo
... Show MoreIn many organizations, employees who have high mental skills are the main source of organizational creativity. When a firm does not put creativity as a goal, cannot stand solid against the competition. Nowadays, knowledge is the path to discover the innovation and creativity aspects, This can assist the firm to stand face to face with competition in the market. The importance of this research comes from detecting and knowing the relation between creativity and knowledge to know and detect the influence of organizational creativity on backing the management of knowledge and determine the final results. The problem of research is to trace the role of organizational creativity on knowledge management processes in order to enable the
... Show MoreThis research aimd to analyze the role of strategic entreprenenial on according to the external performance of a sample of Iraqi private banks, namely, (National Islamic Bank, Iraqi Ahli Bank, Baghdad Bank , Middle East Iraqi Investment Bank) has launched research in fundamental problem stems from the question seeking his response to the characterization of the problem which is improve banking performance through strategic entreprenenial and to achieve the goal of the research was to prepare a questionnaire included a number of questions about the independent research and approved variables accounting for the independent variable strategic entreprenenial and included four dimensions (entreprenenial culture), entreprenenial leader
... Show MoreAbstract This dissertation examined the policy of American settlers toward Native peoples in the United States as one of the most complex issues in modern American history, as it was closely connected to the emergence of the new state and to the political, military, and economic transformations that followed the War of Independence, this policy developed within an expansionist context characterized by the pursuit of control over land and resources and the reorganization of geographical space in ways that served settler interests, in contrast to the marginalization of Indigenous presence and the erosion of their political and social systems, historical evidence demonstrated that relations between the two sides did not rest on fixed foundatio
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