The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

السخرية والمفارقة في شعر احمد مطر

After this stage in the Bible is problematic and the profane in the poetry of the AL-Sayeghs,
and found that the poems path heading towards obey religious authority because of their wills
and powers, and the insurgency in other areas, as it did not employ shady methods and puns
and intriguing, and I find the reason for this is due to the fear poet focused toward the
influence of political Sergeant, more than effusion direction ascendancy religious sergeant,
was a AL-Sayeghs stop at this border; but went to the formulations problematic diversity in
the cognitive system, he tries it all to critique, as submitted by the history of the conflicts
produced generations of oppression and conflict and tension (what my fault I

Pride in the poetic Genius in Al-Shareef Al-Murtada's poetry.Pride in the poetic genius is a rich and recurring subject .The poets always compete with each other to show their skills in composing poetry.This subject illustrates the poet's creative talents and his ability to comprehend the vocabulary of the Arabic language.Pride in the poetic gift witnessed great development which was caused by the cultural progress of the Abyssian Age. Such influences are often reflected in poetry because it is an essential part of life.

הקדמה
עיון זה מטפל ביסוד עיקרי במבנה השירי, כלומר הצורה השירית, המהווה את היסוד הבולט והחשוב ביותר
בשירה, אין שיר בעל ערך אמנותי שלא מכיל צורה שירית יפה.
העיון הזה כולל מבוא על הצורה השירית , בו הצגנו דעות של מבקרים ערביים ומערביים בולטים ביחס הנושא ,
למען הגשת צורה מפורשת להבנת מבנה הצורה השירית . סקרנו את היסודות העיקריים שנשענה עליהם
הצורה השירית ומהן: הדמיון, הדמוי, מטאפורה, סמל, סיפקנו הסבר מפורט על

The poet Maarouf Al-Rusafi lived in an anxious era of our intellectual history at the end of the nineteenth and first half of the twentieth century, which is the stage of the launch of the Enlightenment movement in the Arab East with the great political and social changes that witnessed this stage that had an influential

The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

Background: Measuring implant stability is an important issue in predicting treatment success. Dental implant stability is usually measured through resonance frequency analysis (RFA). Osstell® RFA devices can be used with transducers (Smartpeg™) that correspond to the implants used as well as with transducers designed for application with Penguin® RFA devices (Multipeg™). Aims: This study aims to assess the reliability of a MultiPeg™ transducer with an Osstell® device in measuring dental implant stability. Materials and Methods: Sixteen healthy participants who required dental implant treatment were enrolled in this study. Implant stability was measured by using an Osstell® device with two transducers, namely, Smartpeg™ and M