For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose of creating value, the company must generate great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is the indication used to estimate the company ability to create value –added the development or of this indication associated with the development of share price that is affected as well as of financial indication that are quantifiable ,and the emotional ,psychological ,political ,economical and security factors that are non quantifiable and they all affected by the level of market value –added that is the market value-added is indication used to estimate the ability of the company to create value-added However ,in the normal are circumstances the financial factor must take the greatest participation in explaining the changes that occurred in the market value-added we will focus on the study of the relationship between the level of the market value added and the rate of return on invested capital in this study in order to estimate the return we deemed the return on invested capital that is closely related since it refers to the interests of the investors and the value of their wealth as well as market value-added the Iraqi Banking sector was selected as a domain for the application .the research reached that the financial indicators represented in the rate of return on invested capital is unable to estimate the economic market value-added It is determined log factors other than financial or quantified ones which are difficult to measure such as mental state ,emotional political ,economic and the prevailing security situation at that time .
سار العباسيون على نفس النهج الذي كان عليه الأمويين في كثير من الانظمه والتقاليد والسياسات على الرغم من إن الدولة العباسية كانت تمثل بداية لعصر جديد في تاريخ الإسلام(1)،ومن تلك الأنظمة التي ورثوها عن الأمويين وطوروها هي اهتمامهم بالنظام الزراعي منذ بداية قيام دولتهم وهنا سنحاول تقديم بعض الانجازات
تنبع أهمية البحث من أهمية الخبرات اللغوية التي يكتسبها الأطفال في مرحلة الرياض لما لها من أهمية بالغة في تطوير النمو اللغوي لطفل الرياض وزيادة ذخيرته اللغوية في المرحلة المستقبلية القادمة.
أن ما يكتسبه الطفل في مرحلة الرياض من ألفاظٍ وكلمات تساعد على تنمية محصوله اللغوي وتمكنهُ من النطق اللغوي السليم وتطوير قابليتهِ على تكوين الجُمل والعبارات السليمة التي تُمهد لدخولهِ المرحلة الابتدائ
... Show MoreThe Heritage geographical Arab-Muslim of great value in the history of the evolution of thought geographical The themes of cities, like other subjects heritage books geographical Islamic related to geography descriptive and regional were subject to the style of Arabic writing,
Archaeological waste in the field of irrigation and watering methods, with its agricultural experience and skills, is one of the most significant achievements of the ancients, and perhaps our study area, the province of Aurès, which is located east of Algeria, bears witness to these achievements in the light of geological, geographic and topographic data. Although the inhabitants of this territory have used many techniques for the various civilizations
Quran is a basic reference of production it is as a source to all sciences, Ayat of Quran would mention the importance of benefits of animals. Quran contain full surrat named in animal names as Al-Baqara that is to clarify its benefits and importance in human’s life.
أيديولوجيا العنف في الفكر الاسلامي : داعش أنموذجاً
سياسات الاصلاح النقدي في جمهورية الصين الشعبية
الكندي هو ابو يوسف يعقوب بن اسحاق بن الصباح . كما هو عند ابن جلجل (1) بن عمران بن اسماعيل بن محمد بن الأشعث بن قيس الكندي . كما يضيف ابن النديم(2) كان أبوه اسحق بن الصباح أميرا ً على الكوفة للمهدي والرشيد . على ما يقرره ابن نباته المصري(3) ، كان جده الأشعت بن قيس من أصحاب النبي الكريم وكان قبل ذلك ملكا ً على جميع(كندة)
تعد مسالة بناء الدولة احدة المواضيع المهمة في حقل الدراسات السياسية والتي تعكس مظهراً متعدد الابعاد لمبدأ الثقة المنشود بين الحاكم والمحكوم، فمنذ أمد طويل تحاول الدول تحقيق تنميتها السياسية والبحث عن مقومات ترشيد سياسي لقدراتها المؤسساتية والوظيفية بهدف تعزيز اسس التكامل والاندماج بين المجتمع السياسي والمجتمع المدني. عليه انطلق جون راولز في مفهومه لبناء الدولة المعاصرة من بناء المجتمع العادل، فالعدالة ه
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