هدف البحث الى دراسة التعديلات الدستورية للحقوق المدنية في الولايات المتحدة الامريكية وتحليلها، منذ اصدار دستور الولايات المتحدة 17 ايلول 1787؛ وبداية اولى التعديلات الدستورية في مرحلة الاعمار أي ما بعد الحرب الاهلية الامريكية، وصدور التعديل الخاص بحقوق التصويت للمواطنين الامريكيين، فضلا عن التعديلين الرابع عشر والخامس عشر ، والتي اسهمت في تأطير الحقوق المدنية بشكل رسمي وقانوني ، لكن تطبيقها تطلب الم

                                    ملخّص البحث     

خلق الله تعالى الانسان من روح ومادة، وكل واحد مكمل للآخر، فلا جسد بلاروح، ولاروح بلا جسد.

وعليه فلايكون الانسان انسناً الا برعايتهما معاً بما يتعلق بالحفظ والرعاية والاهتمام، وما تحمل هذه المعاني من أمن وسلامة كي تدوم الحياة فيهم

        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

This study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extractio

The performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the  activities of  industrial project  or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.

The process of performance evaluation depends upon several criteria and indicators within the

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

This research aimed to diagnose the perception based on Telecommunications of Iraq to the importance of activating knowledge management marketing in possession, as well as Indication of impediments to activate the management of marketing knowledge in the researched companies, also aimed to show the extent of the existence of significant differences in perception based on Telecommunications Iraqi importance of activating the management marketing knowledge in possession. To achieve the objectives of this research, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunication

النحت العربي في جنوب شبه الجزيرة العربية (اليمن) قبل الاسلام