University libraries seek to evaluate their performance in order to correct their path and adjust it in the right direction. Therefore, they use (performance indicators), which are a tool used by institutions to evaluate the weaknesses and strengths in their work and the reasons for failure to achieve some goals sometimes. They convert (goals, procedures and actions) into a formula that can be measured mathematically, which contributes to the library determining the gap between its current performance and what those libraries are supposed to be on, clarifying the path that the library is following, controlling the risks that may befall it, and thus enhancing the process of continuous improvement to avoid areas of failure and weakness becaus

This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

Abstract : The concept of moderation is one of the important concepts that have been discussed in political thought in general and in Islamic political thought in particular. It concerns the status of moderation and balance and the need of Islamic societies to apply them in contemporary times. The Islamic societies faced challenges facing Islamic advancement. And the right, which is the middle between the excessive and the excessive -and the exaggeration and cost-, and between negligence and default, moderation and integritybetween both two sides are: excessive and negligent". In addition, the concept of moderation and its intellectual roots have been sought in the Holy Quran and the noble prophetic, and the search for its charac

This research is concerned with the study of (the dialectic of the familiar and the unfamiliar in Islamic photography), and it consists of four chapters.
If you dealt with the problem of the research subject (the dialectic of the familiar and the unfamiliar in Islamic photography, as it appeared realistic, familiar forms and strange and strange unfamiliar forms represented in many of the main schools of Islamic photography that emerged in Iraq and Persia and then the Ottomans and the However, Islamic painting still retains those previously witnessed and unseen images, which pose themselves forcibly in the form of many questions that must be faced and studied by investigation, observation, extrapolation and conclusion through scientifi

Included a research problem , pointing to deficiencies and neglect in Arabic language teaching in primary and middle school , what makes sense to form your linguistic Bell ( Listening ) is missing , especially grammar, vocabulary endings .

And stressed the importance of research that teaching students the Arabic language is the balance of the next life , and that any defect infects will demolish an important part of their structure and the fact that the theater is a form of human directcommunication , and it`s way is the word this helps students to develop some communication skills , and language the backbone of these skills ,1-      The research sample was identified in all age children ( 6-12 ), which c

This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

It is not long time since globalization has started along with knowledge economy and, communication media and technical information control on the world. As a result serious events appeared like failure in businesses, financial corruption and shortage of administration and control.

In spite of the great efforts held by international organizations and foundations to find organizational frames that adopt independence, que

The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

The search for wealth and money is a matter of ethics in the Islamic economy
God Almighty said: "We have honored the sons of Adam (and ridiculed the universe and what he said) mocked you
He said, "He who created you from the earth."
And he commanded you, and he said to him, "He who made you."
Land, and the amount of Rezko and
He said: "You love the money with great love."
And then guide him by exaggerating the ethics of Islam and its legislation in Tamkak and not exceeding it.
 In order to darken the doors of inflation with wealth Vakar
And the hereafter and achieve satisfaction and fairness in all actions
To ensure that society has a right not to harm others and to abuse the interests of the economy
Is

Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie