The problem of constant and change values is one of the important problems that the philosophy thought had faced as the religious and social studies had taken it as it considers as one of the most dangerous which touch the basic . the research deals with the effect of change value of new Iraqi situation to be as an attempt , as participation or an excitement that can be occupied a space through the area of questions on the fix and change of moral values shed light on the economical ,social and political events that the Iraqi society passes through them .it is part of interests that becomes importance to everyone through the light of moral change Which is arbitrary to the life of the individual .It is not possible to rebuild the society or its people correctly unless it is preceded by moral reconstruction at all levels
Ibn Khaldun is one of the best Arab Muslims scientists who participated in establishing Arabic Muslims heritage in all different disciplines & directions specially in sociology, neurological & his political theories which showed the development of Arabic philosophy in all scientific disciplines specially his introduction
أن هذه الدراسة هي دراسة نظرية اهتمت بتقديم مدخل معاصر لمنظمات الأعمال، يمكن أن يعتمد علية من أجل تحقيق الريادة و البقاء. وذلك من خلال اعتماد مدخل الهدم الخلاق و تقديم أنموذج قادر على التفاعل مع البيئة بكل ما تقدمه من فرص وتحديات.
وتم تقسيم هذه الدراسة إلى ثلاثة مباحث،تناول المبحث الأول منهجية الدراسة. وبينما تناول المبحث الثاني توضيح مفهوم الهدم الخلاق والعناصر المكونة لهذا المدخل وأخيراً
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Cette recherche étudie les structures composant Barbara, un poème de Jacques Prévert pour mettre en valeur la particularité de ce langage. Nous avons d'abord, dissocié ces structures, en : structure thématique, actancielle, syntaxico-énonciative, sémantique, formelle et finalement spacio-temporelle en vue de les analyser minutieusement. Le poète a adopté pour les thèmes : souvenir, nostalgie et guerre, un langage simple et une syntaxe incomplexe. L'usage du lexique et des figures de style célèbrent ces thèmes. La forme, la versification et la sonorité approfondissent ces images et renforcent ce langage. Ce poème dépend des phrases simples et variées : affirmative, interrogative, exclamative qui s'orientent vers des acte
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نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إ امة مجتمع متماسك البنيان
Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern, especially the Qur’anic vocabulary, which scholars dealt with in various branches of the Arabic language
Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern
Abook of alzmkchri (AL-Mefsal) considers one of the most book familiarities among grammarians whom begin to explain it importance kitab AL-Takhmair for Khwarizmi separated opinions in grammatical schools that dealt with.
This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.
To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo
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