التنمية المستدامة حق لكل البشرية وأنها مفهوم ٌ مركب من عنصرين هما التنمية واالستدامة مهمين متالصقين أي ال يوجد تنمية دون استدامة وال العكس يصح، وأنها تمتلك العديد دراسات سياسية وإستراتيجية من األهداف ويبرز هدف الـ)القضاء على الفقر، والقضاء على الجوع( ومن أهم أهدافها، هذه الظاهرة بارزة في المجتمع العراقي بسبب الحروب واالزمات المتكررة فيه وحاالت الحصار االقتصادي، وكذلك بسبب عدم توزيع موارده بشكل عادل من قبل

Irak Türk ağızları Azeri Türkçesinin bir uzantısı olarak değerlendirilir.Kerkük Türkçesiyle yazılan edebi ürünler, Irak Türkçesinin tamamını ifade etmek üzere kullanılmaktadır. Zamanın Eli divanı Kerkük Türkçesile yazılan bir eserdir. Bu yüzden bu divanı seçtik ve Irak Türkmen Türkçesi , Osmanlı Türkçesi ve Türkiye Türkçesi dilleri arasında  karşılaştırmalı bir inceleme yaptık.

Bu araştırma, Irak Türkmen şairlerinden birisi  sayılan  Es’at Naib’in  şiirleri üzerinde uygulamalı bir çalışmadanoluşmaktadır. Bu çalışmada adı geçen şairin “Zamanın Eli” Divanından bazışiirlerini önce yeni Türkçeye çevirdik vedaha sonra isim ç

A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements

Özet

Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaşan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir şekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri’nde ilk kez karşımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati’t Türk’te geniş yer bulmuştur. Dilin anlatım ve kullanım imkânlarını geliştiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyişte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaşmış sözler halinde bulunurlar. Bu çalı

ABSTRUCT

          The main aim of this research has been associated with the study of relationship between competitive intelligence and strategic risk, and to deduct their specific trends, which are interpreted as predicted by research hypotheses according to a review of literature including prior studies. The basic theme  of these hypotheses is related to the probability that declining levels of strategic risk and competitive positions of industrial companies is dependent upon the growing capacity to stay ahead of competitors in the market.

    A purposive non-random

The research explored the impact of applying lean thinking With all that carries this term of goals, trends, principles, foundations and concepts, The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry ,Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research, In order to achieve the research objectives, the research was divided int

the history of Damascus by Ibn ' asaakir d. 571 a.h. 1272 m from local histories books concerned with male citizen narrators, to distinguish between rate and Rob them, this book is more a history of Islamic heritage books on Islamic City, and if we know that Ibn ' asaakir translated it for personal

The aim of this study was to know ( the impact of education differentiated strategy to modify the alternative developments of geographical concepts when students first grade average) .
      To achieve the goal of this study , researcher relied on the experimental design of a partial set , the design is ( the experimental group with a control group of post-test ).

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هدف البحث الحالي التعرف على فاعلية انموذج سكمب المعدل في الأصالة الرياضية واتجاه طلاب الصف السادس العلمي نحو البرهان الرياضي ، تَمَّ الاستعانة بالتصميم التجريبي ذي الاختبار البعدي والضبط الجزئي لمجوعتين متكافئتين (تجريبية وضابطة) ، تكونت عينة البحث من (55) طالباً من طلاب الصف السادس العلمي في ثانوية ابن الهيثم للبنين الواقعة في مركز محافظة القادسية ، جرى توزيع طلاب عينة البحث عشوائياً إلى مجموعتين إحداهما تج