While the impact of the fourth Industrial Revolution on the economy keeps accelerating, the signs of the fifth industrial revolution, whose key is innovation and creativity started to evolve. However, the challenge of achieving sustainable development and its goals remains faced by the global organizations; In this situation, Islamic banks are exposed to many challenges among which is the challenge of keeping themselves abreast of the latest developments in the modern technology which in turn is a tool for continuity and competition. On the flip side, to avoid the negative impact that these changes can have such as an increased gap between financial innovations and the requirements of sustainable development. Islamic banks in the

Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

Praise be to Allah and peace be upon our master and lover of our hearts and our souls doctor Muhammad and divine , especially the rest of God in Aladdin , and a curse on all the enemies to the day of judgment ,

After : The issue of education of man , and brought up within the curriculum properly and comprehensively cannot be completed for the seriousness and accuracy without revelation , the Qur'an inspiring , than when gentle expert , is a factory of man and humanity , in fact ... is the process of modifying behavior, one of the goals of education community at various levels in the family the school and the whole university and other educational institutions and community-based factories humanity that th

The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

The right to property is one of the most fundamental rights enjoyed by individuals, and most national constitutions and laws, as well as international conventions, have to be respected and protected only in accordance with the economic and social development of the country (the so-called public benefit) and in return for just compensation. What is fair compensation?

The aim of this research is to identify the level of health services provided in the health centers operating in the family medicine system in Baghdad, and to determine the extent to which these health centers are applied to the internationally recognized standards , "Defining the quality of service gap between health care centers operating in the family medicine system and the standards adopted by the corresponding international centers (Al-Shabab Model Family Medicine Center, Al-Jahad Family Health Center, Al-Adhamiya Family Health Center, Al-Zawiya Family Health Center), and in view of what our health institutions are facing. The family of primary health care centers has difficulties, obstacles and challenges such as the diffi

the researchers Sought to determine the impact of the customer contact (Within a client contact there are two times, first is the total time required to create a service and within it there is contact time while the second time is the time of client contact ؛ where means a time that records the physical presence of the customer during the process of service) on operations performance by concentrate attention on the cost (labor productivity) and quality (patient ratio to the doctor) and speed (cycle time) and flexibility (the flexibility range) , as well as ruling out variable of innovation because of impossibility to measure this variable in the Specialty Center for Dental in al-alwia due to the center is lacking of mechanisms t

    ان الهدف من البحث الحالي هو للتعرف على أهمية دور تخطيط التعاقب الوظيفي في تنمية رأس المال البشري في المنظمات في ظل الاحداث والمتغيرات المتسارعة والديناميكية في بيئة العمل ، وقد اشارت مشكلة البحث إلى خطورة تقاعد أو مغادرة الموظفين لمناصبهم لأي سبب كان ومدى تأثيره على المنظمة في خلق فجوات في القيادة ومشاكل في إدارة ضخ المواهب ، لأنه سيحدث نقص في المواهب ، الأمر الذي سيؤثر بدوره على الأداء العام للأعمال

يتمثل الهدف الأساس للبحث بالتعرف على دور عناصر المزيج التسويقي (المنتج، السعر، الترويج، التوزيع، العاملون، الدليل المادي، العملية) في تعزيز ولاء الزبون (الولاء السلوكي، الولاء الموقفي، الولاء الادراكي)، ولغرض تحقيق الهدف اعتمد الباحث المنهج الوصفي التحليلي لتحليل فرضيات الارتباط والتأثير للبحث، تم جمع المعلومات من خلال الاستبانة التي عدت لهذا الغرض، وجرى استطلاع آراء (300) زبون من زبائن الأسواق، واستعم

Journal of Studies and Researches of Sport Education