خضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا

The problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.

This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.

The study results represented by a number of efficiencies that college  teachers shoul

This paper deals with load-deflection behavior the jointed plain concrete pavement system using steel dowel bars as a mechanism to transmit load across the expansion joints. Experimentally, four models of the jointed plain concrete pavement system were made, each model consists of two slabs of plain concrete that connected together across expansion by two dowel bars and the concrete slab were supported by the subgrade soil. Two variables were dealt with, the first is diameter of dowel bar (12, 16 and 20 mm) and the second is type of the subgrade soil, two types of soil were used which classified according to the (AASHTO): Type I (A-6) and type II (A-7-6). Experimental results showed that increasing dowel bar diameter from 12 mm to 20 mm

 The Andalusi did not leave any poetic art without expressing his psychological and sentimental emotions and the depth of emotions and it sincerity. We found Andalusian translated his emotions into poetry and in many different subjects. The Poetic images and the analogies were plentiful in their poetry.

Objective: To evaluate the client's satisfaction about the services provided in primary health care centers in the
city of Baghdad and its impact on the improvement of services.
Methodology: A simple random sample consisting of (200) clients to primary health care centers in the city of
Baghdad, (15-20) clients for each center using a questionnaire to evaluate the client's satisfaction for the service
and the use of the direct method of interview, which lasts for (6-10) minutes.
Results: Results of the study show that the number of men visits to primary health care centers, fewer women
This indicates that the most important responsibilities of family members and private health care is the
responsibility of women than

ملخص البحث بالعربي

عنوان البحث : أجـــــوبة الحافظ محمد البرزالي على سؤالات العز ابن الحاجب في الجرح والتعديل

يهدف البحث : إلى جمع أجوبة الحافظ أبي عبدالله محمد البرزالي في الجرح والتعديل، ودراستها.

يتكون البحث من : مقدمة، وتمهيد، نص السؤالات، وخاتمة، وفهارس.

المقدمة : تسمية الموضوع، وسبب اختياره، وأهميته .

والتميهد : ترجمة مختصرة للحافظ أبي عبدالله البرزالي، والتعريف بأجوبة الحافظ الب

   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

Abstract

   The relationship between population and development is one of the most interrelated relations in contemporary societies. Therefore it is important focus on the demographic aspects of the population and its integration with developmental aspects, because the population is the makers of development and responsible for its success. The population composition and their qualitative composition are important factors in development. This change in age rate is because of demographic operations which lasted for long time. The change we are talking about is happing currently in Arab cou

الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم