بشرى الأندلوسي, مرزوق آيت الحاج

كلية العلوم القانونية والاقتصادية والاجتماعية - طنجة-جامعة عبدالمالك السعدي · المغرب

محمد صالح الأندونيسيي, محمد عبيد الله خان

كلية الشريعة والقانون-الجامعة الإسلامية العالمية - باكستان · باكستان

Antoninonve Mekina Angono, Abdelaziz Hadjou

كلية العلوم الاقتصادية والتجارية وعلوم التسيير-جامعة مولود معمري - تيزي وزو · الجزائر

Le contrôle de gestion pas seulement est un outil de pilotage de la performance dans toute organisation, constitue aussi un outil d’alerte de signes d’annonciateurs précoces et éviter son expansion au premier moment, c’est une de raison dont l’entreprise utilise la méthode de suivi journalier à travers le tableau de bord et d’anticiper le risque.Toutes les fonctions de l’organisation doivent être sensibilisée à la fonction de contrôle de gestion à fin d’anticiper les possibles risques car il y-a des risques inhérents à chaque fonction. Et d’ailleurs la fonction de contrôle de gestion mieux placé pour anticiper la crise avec sa capacité d’interpréter les données en chiffre à travers la comptabilité analytique à basse de l’activité et voir les inducteurs qui ont à l’origine de charges, et aussi sa capacité de maitrise de tous les fonctions de l’organisation et maintenir l’esprit de coordination de toutes les fonctions qui encourage le travail en équipe et travailler avec les expert de diffèrent fonction (business Partner) et orienter la culture cash dans toute organisation ceci est très important en période de crise.La prise en compte de la dimension économique. La mesure de couts est une dimension de diagnostic. La mesure de cout est indispensable si l’on souhaite en priorité la rentabilité.

راضي علي زبون, فاطمة صاحب كاظم الطائي

كلية العلوم-جامعة النهرين · العراق

In this thesis, a new scheme and procedure for nonlinear dynamical control system design are proposed and developed. The proposed scheme is based on some suggested theorems. The proofs of the presented Theorems as well as their computational algorithm have been developed and presented. The concluding and necessary remarks have also been discussed.Some illustrations have also been implemented.

بسام محمد كسيبي, حلا عبد الحكيم الطالب, لينا ممدوح النداف

كلية العلوم-جامعة حمص · سوريا

حليمة حسان, فريدة أحمدي, حمزة حاجي

كلية العلوم الإنسانية والاجتماعية-جامعة الدكتور يحيى فارس بالمدية · الجزائر

Hacina Doumi , Hedda Gasmi , Noureddine Hadidi , Ridha Rebhi

كلية العلوم والتكنولوجيا-جامعة الدكتور يحيى فارس بالمدية · الجزائر

Abdelhammid Bourouaha , Melaab Nassim, Mohend Akli Lakhdari

كلية العلوم الاقتصادية والتجارية والإدارة-جامعة عبد الرحمان ميرة - بجاية · الجزائر

Le marché agro-alimentaire d’Algérie est un marché croissant, et cela et dut a l’augmentationde la consommation suivi d’une diversification de l’offre et une intensification de laconcurrence.Dans cet environnement, chaque entreprise agro-alimentaire cherche à sedistinguer des autre et améliorer sa compétitivité en appliquant des moyendifférent notamment les moyens de distribution pour bien piloter son activité etdétenir un avantage concurrentiel.L’objectif de notre mémoire, est d’étudier l’organisation de la fonction dedistribution au sein de l’entreprise Cevital et son impact sur l’amélioration de lacompétitivité de l’entreprise. Afin de donner un sens à notre recherche, uneenquête par questionnaire, riche de connaissances afin de porter une réponse ànotre problématique principale.

مازن إبراهيم حسن سلمان, مروان حداد

كلية الدراسات العليا-جامعة النجاح الوطنية · فلسطين

This research handled the study and analyzing of the environmental effects resulted from building the separating wall and according to the circumstances the Palestinian citizens live especially during the second Intifada (Al-Aqsa Intifada) the various effects resulted and which the last one of them was erecting the recital separation wall on the Palestinian citizens' lands. The importance of this study for the Palestinians hides in that the wall is the thing which caused them to lose their living resorerces land and water, uprooting their trees and it separated them and caused them to leve in contons, the matter which destroyed their economy and environment, whereas the Zionist entity government built this wall on the Palestinian citizens lands and among their villages and tonses. For this its effects were destructive for man, animal, trees and stone.The problem did not only confine to the persons whose houses were destroyed and lands were eroded and their trees were uprooted, but it also surpassed and their effects were apparent on a big sector of the Palestinian people, and it is confine that it studies the case of the Gitizen who was harmed because of the wall but it studies the effect of the wall on the Palestinian environment as a whole as it stadies thae effect of the wall on animals and wild plants and even on the air, water and Pastares. This study aimed at acquainting with the environmental effects resulted from building whe separating wall on the Palestinian people's lands and evaluating the extent of the wall effect on the Palestinian environment and limiting the environmental risks resulted from erecting the wall.But as for the time and place, this study dealt with the effects resulted from erecting the separating wall in the period 2003-2004, and it include there governorates: Jenin, Qalqiliah, Jerusalem by a lot. The effects were great as it percentage on it was 76.01% and this expresses the effect of the hygienic sector greatly, and on the environmental sector it was great and with great loss. Table (34) illustrates that the effects were great as the response percentage was 76.01% and this expresses the effect of the hygienic sector was great. But as for the effects on the environmental sector were great but less effective comparable with the other hygienic, environmental, water, agricultural and economic sectors as the response percentage reached to 70.41%. As for the educational considerations, the study results indicate that the response percentage reaches to 74.42%, and this indicates that, the effect on the educational sector was big. As for the water considerations, the study indicates that this sector was the most affected one by the wall as the response percentage was 78.19% and this percentage is considered of the highest percentages after the agricultural and economic considerations.The results of table (34) indicates that the agricultural sector was one of the most harmed as the response percentage was 78.52% and this assures that the basic goal was to annex the Palestinian lands and destroy the table lands. But as for the social and environmental considerations, the result of this study indicates that this sector was the most harmed comparable with the other sectors as the response percentage was 79.68%. But as for the considerations of establishments, the study indicates that this sector is one of the least affected by the wall comparable with the other sectors as the response percentage was 57.75%. this shows that the establishments were less affected of the study results, there have been learn differences with a statistical indication (0.05) between the wall erection and the life standard attribute to domicile change (city, village) especially in the hygienic effects between the villages and cities as the effect on the villages is greater and is attributed to centralizing the hygienic services in the cities. It has also been clarified that there were differences with statistical indication at level (0.05) between the wall building and life standard attributed to the variety of work nature between the suplayee and merchant for the employee's sake.

Ayman Ahmed Alniel Hamdan, حسن السيد أحمد جابر

كلية اللغات-جامعة السودان للعلوم والتكنولوجيا · السودان

The purpose of this research work is to check whether students are familiar with the use of Cohesion and thematic progression in writing essays. It also aims at find out the importance of using cohesive devices to create cohesive discourse. Thus, it hypothesizes that the use of grammatical cohesive devices would strength students’ writing. The hypothesis is evaluated by a descriptive study inferred from the results of the students’ test. They show that the use of grammatical cohesive devices by 3rd- Year Students of English at the Department of English Languages, Sudan University of Science & Technology, However, some inappropriate uses of grammatical cohesive devices and thematic progression are easily noticed concerning the total use of those devices. In addition, some grammatical cohesive devices are widely used but inappropriately; and some of them are less used but appropriately. Students’ use of grammatical cohesive devices mainly appears with the use of conjunctions because they are most probably known by learners; however, most of the conjunction devices are used inappropriately. Also, it is remarked that in each type of grammatical cohesive devices used there is always a predominant device. The data were analyzed by using the statistical program (SPSS), and then there was a textual analysis of subjects written texts. The data analysis showed that, there is weakness in university students, written work due to their ignorance of cohesion and thematic progression. Moreover, the most of the students do not use cohesive devices and thematic progression appropriately. Also the study revealed that there are no significant differences in the achievement of the students. At the end of the study the researcher presented some recommendations concerning the instructors and syllabus designers. These recommendations focused on paying attention to the questions of (cohesion and thematic progression) when teaching or designing syllabuses.