The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to

In this paper, we construct a new mathematical system as Multiplicative Cyclic Group (MCG), called a New Digital Algebraic Generator (NDAG) Unit, which would generate digital sequences with good statistical properties. This new Unit can be considered as a new basic unit of stream ciphers.

A (NDAG) system can be constructed from collection of (NDAG) units using a Boolean function as a combining function of the system. This system could be used in cryptography as like as Linear Feedback Shift Register (LFSR) unit. This unit is basic component of  a stream cipher system.

The study aims to discuss the relation between imported inflation and international trade of Iraqi economy for the period (1990-2015) by using annual data. To achieve the study aim, statistical and Econometrics methods are used through NARDL model to explain non-linear relation because it’s a model assigned to measure non-linear relations and as we know most economic relations are non-linear, beside explaining positive and negative effects of imported inflation, and to reach the research aim deductive approach was adopted through using descriptive method to describe and determine phenomenon. Beside the inductive approach by g statistical and standard tools to get the standard model explains the

The issue, the existence of God Almighty, and the creativity of the universes including the whale, and assets and how diversified, and faith in him and his lordship and divinity, is a delicate issue, and very important and dangerous, and it occupied human thought old and new, and still occupy it until God takes the land and on it. Many complex issues of thought, behavior, and ethics have resulted in the belief of many communities in the existence of the Almighty, having ruled their minds, depicting their beliefs and distancing their thoughts about slippage and abuse. When they looked at the wonders of creatures and the minutes of the assets, they thought about the planetary and astronomical motion systems. His existence was denied by ath

There is confusion between the concept of honesty and credibility arguing that their meaning is the same. ‘Credibility; is derived from the truth which means evidence of honesty, while ‘honesty’ means not lying and matching reality. The study of credibility begins globally at the end of the fifties of the second millennium to see the decline and refrain from reading newspapers, while it was studied in the Arab world in 1987. Global studies find several meanings of the concept of ‘credibility’ such as accuracy, completeness, transfer facts, impartiality, balance, justice, objectivity, trust, honesty, respect the freedom of individuals and community, and taking into account the traditions and norms.
Credibility has two dimens

   For a finite group G, the intersection graph   of G is the graph whose vertex set is the set of all proper non-trivial subgroups of G, where two distinct vertices are adjacent if their intersection is a non-trivial subgroup of G. In this article, we investigate the detour index, eccentric connectivity, and total eccentricity polynomials of the intersection graph  of subgroups of the dihedral group  for distinct primes . We also find the mean distance of the graph  .

In bilateral contracts, if one of the contracting parties does not fully perform his obligation the other contracting party may ask the court to rescission the contract in full, but the failure to perform may be limited to part of his obligation, then the following question arises: Can the contract be partially rescission  ? It is noted that there is a great jurisprudential and judicial disagreement on this subject, And we ended up saying ​that it is not permissible for a court to order on partial rescission  without the approval of the creditor, because the judgment of partial rescission  requires to compel the creditor to accept partial payment, which is rejected under Article (392) of the Iraqi Civil law.

The purpose of this study is to handle the constitutional and legal arrangement of the first session of the House of Representatives in Iraq, whether the procedural and objective aspects. the study also handle the practical problems associated with this session and its implications in relation to determining the mandate of the Council of Representatives, the President of the Republic and the Council of Ministers.

The study reviewed the position of some of the Iraqi and comparison constitutions of the first session of the parliament, and determine the previous or contemporary or subsequent procedures to hold the first session, and  it compares the theoretical constitutional reality with the practical political reality in orde

The research included the introduction to the research and its importance as knee joint is an important joint in the human body that is prone to injury. One such injury is knee roughness injury that occurs as a result of the stress of the knee joint and age. The importance of examining the need for the use of rehabilitation exercises, especially in the watercourse system, is highlighted by the fact that the aquatic environment is one of the most important factors helping to alleviate pain and rehabilitate the knee joint and thereby improve the mobility of those with knee roughness. The problem of research is that rehabilitation exercises have been developed in the watercourse system on the basis of scientific bases with a repetitive and sys

The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des