The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can develop performance company, and a research tool in the roots of the problems and poor performance), the importance of research demonstrated through its application in evaluating the company's performance considered as well as learn how successful small businesses in managing their work and find out how their To achieve its goals. Methods used in the research programme has been used (probe), which includes the four perspectives of the balanced scorecard used in evaluation and on the basis of which it was the analysis of the results obtained. The research has reached a set of conclusions which, in some aspects of the scorecard and perspectives of b (level of financial performance, customer growth impairment, impaired the performance of the management company for the planning function, particularly in the management of its internal operations, and therefore not to manage its resources efficiently, and found out that most small businesses rely significantly on traditional financial indicators in gauge and see their performance which gives a clear picture of its performance. On the basis of these conclusions, built a set of recommendations including the need for a serious and rapid adjustments to those aspects, as well as the success of SME needs to know and embrace the culture of the balanced scorecard in General, and specific research particularly, the need to create a local program to assess performance, special balmo'ossat Iraqi Government to measure and see the performance of small enterprises in the country for various sectors.
العراق في مواجهة متطلبات الانضمام الى منظمة التجارة العالمية
بات الفساد ظاهرة عالمية تهدد المجتمعات وبقائها ، وبدت الانقسامات المجتمعية تتضاعف في البلدان التي ينتشر فيها الفساد بمختلف أنواعه وتسمياته ، حيث استكشفت الدراسة بأن التشريعات الجنائية حرصت على تقرير نظام عقابي خاص لمواجهة جرائم الفساد مما استوجب بنا بيان المظاهر القانونية للفساد السياسي المتمثل بالرشوة الدولية والرشوة الانتخابية لان الفساد لم يعد متعلقا بالجانب الاقتصادي فحسب بل امتد إلى الجوانب الأخرى
... Show Moreقام هذا البحث بتسليط الضوء على التمييز الإيجابي للمرأة بين الاتفاقيات الدولية والتشريعات العراقية، وهو مجموعة من الإجراءات والتدابير التي تتبناها الدول لتعويض الفئات التي تعرضت للتمييز لفترات طويلة، مما ألحق بها الضرر. وقد مُورس التمييز ضد المرأة في العديد من جوانب حياتها، مما دفع المجتمع الدولي إلى تبني وسائل مختلفة لتخفيف معاناتها. ومن بين هذه الوسائل، جاءت “تقنية التمييز الإيجابي” لتحقيق مبدأ تكافؤ ال
... Show Moreوهدف البحث إلى التعرف على الاوهام الايجابية فضلاً عن التعرف على الفروق في الاوهام الايجابية بين الطالبات على وفق متغير الحالة الاجتماعية (متزوجة – غير متزوجة) والتخصص الدراسي (علمي – انساني) والمرحلة الدراسية (اول- رابع)، تألفت عينة البحث من (120) طالبة من طالبات جامعة بغداد -كلية التربية للبنات وكلية العلوم للبنات، وتم تطبيق مقياس البحث - مقياس (الاوهام الايجابية) وهو (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن:
... Show MoreThe Abbasid Caliphate generally paid attention to the financial aspect through the collection of resources , And also in terms of spending these resources
Islam is a religion that God wanted to be a platform emerges from human steps in various walks of devotional and economic life, etc, so it went Islam, guids human beings being as successor of God on earth.
The result that the worship of man for the Lord, which is one of the reconstruction of the land that is the secret of the sustainability of human life on the ground, often urged the Sunnah on the reconstruction of the earth and the importance of planting them and paired the reconstruction work that obtained by the human reward which would Allah his home in the Hereafter, There construction of the earth does not involve just planting them; it takes many forms Maintaining them and not marring the form of reconstruction and
... Show MoreThis research deals with the ideas of Imam Muhammad bin Al-Waleed bin Khalaf bin Sulaiman bin Ayyub , Al -Qurashi, The Moroccan, The Andalusian, Al-Maliki. He was known as Abu Bakr Al-Tartoushey , where thesis deals with the details of his personal life and as well as his scientific path as well as his works, and also covered the views of jurisprudence in the personal status and especially on the subject of divorce and inheritance,
Resumen:
En este artículo se indaga sobre fenómenos como la metáfora, la metonimia, la polisemia, y la homonimia en las lenguas árabe y española, según la teoría cognitiva, basada en el pensamiento y la práctica lingüística. Esta teoría intenta investigar la relación entre el lenguaje humano, la mente y la experiencia. En realidad, los fenómenos que estudiaremos crean ambigüedad léxica y sintáctica tanto en árabe como en español. Además, dichos conceptos tienen sus propias características, especificaciones y formas en cada lengua.
Abstract:
This article studies phenomena such as metaphor, metonymy, polysemy, homonymy in Arabic and Spanish, according to cognitive theory, based on linguistic thought a
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