Use the accounting system of responsibility in assessing the performance of the company profit centers of the leather industry Given the importance of the profit centers of the General Company for Leather Industries, where a circle of activity that is accountable responsible for them (the director) about what is happening with costs and achieve revenues other words, the profit center is the beginning of an independent company with revenues and costs contribute to achieving the objectives of the company as a whole, which is to achieve profits, which means the comprehensive work of the centers of the need to evaluate its performance permanent depending on the conversion rates of the Interior. It was relied on the company's production

هذه الورقة البحثية تهدف الى مناقشة سبل تطوير التعليم العالي في العالم العربي والارتقاء به لخلق راسمال بشري وثقافي قادر على مواجهة تحديات العصر، فالتنمية الاقتصادية في العصر الحالي ما عادت تعتمد على المواد الاولية بل على القيمة الابداعية للانسان التي اصبحت اساسية في المنافسة الحالية بين الشعوب الانسانية و اصبح الفكر المبدع هو المنافس الحقيقي المهم حيث تصنع احدث الاجهزة الحديثة باحجام صغيرة ومواد اولية اقل

يعد تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة. ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غي

The goal of current researcher to know the impact of strategic Jigsaw in the collection of hypertext and geographic operations of science students at the preparatory stage And that by checking the following 1.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional degrees in the average achievement in the subject of geographical 2.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional av

   The research deals with the relationship between supplier evaluation (single variable) and family brand strategy (single variable) a case study in the battery factory\Al-Waziriya, and the fact that the industrial sector represents a cornerstone for building the country’s economy of and their development. The research has been selected on this basis. The problem stems from the lack of business understanding of the real role played by the assessment of the suppliers' and its strong impact on its reputation and position in the market. The research gains its importance by moving away from traditional marketing style in terms of characteristics related to the resource itself, and the service provided by the factory to c

The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56.  The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying  and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research

  The great scientific progress has led to widespread Information as information accumulates in large databases is important in trying to revise and compile this vast amount of data and, where its purpose to extract hidden information or classified data under their relations with each other in order to take advantage of them for technical purposes.

      And work with data mining (DM) is appropriate in this area because of the importance of research in the (K-Means) algorithm for clustering data in fact applied with effect can be observed in variables by changing the sample size (n) and the number of clusters (K)

Children are the victims most tragic and suffering among the other categories, particularly using the ugliest attacks by their families because of the Family pressures of economic and especially resulting from inadequate family income and other factors leading to domestic violence, for example, family disputes and the disintegration of the family, inequality and segregation between family members and the use of violence as a means to solve problems and this is what is reflected on the child's health due to the processes of socialization inadequate and contradictory and loose had not depend on the principles of punishment and reward and imponderables between soft and intensity of treatment and methods of interaction with the child would b