This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

إن موضوع الشرق الأوسط بشكل عام اتخذ أهمية كبيرة في الكتابات والمؤلفات التي صدرت منذ بداية النصف الأول من عقد التسعينات من القرن المنصرم مع بدايات مشاريع السلام التي أعقبت انهيار الاتحاد السوفيتي وتغير الخارطة السياسية والاقتصادية والايديولوجية للعالم .وعلى الرغم ان المصطلح ليس بجديد الا ان تعابير المصطلح وددلالاته تتغير مع تغير موازين القوى واتجاهات المصالح. إذ انتقل من مصطلح جغرافي الى

The present study aimed to investigate the effect of re-operations engineering business in continuous improvement, as the rapid development of service activities generally private and the great diversity in the goals of its operations and programs of the university and the service has led to the increasing importance of re-operations engineering business as well as continuous improvement so began to study the relationship between the re engineering and continuous improvement of university service, and applied study on a sample of professors from the faculties of administration, economics and law. Find and reach to several conclusions, notably that the preparation of the teaching staff training sessions on how to use modern teaching

The research is based on a statement of the effect and nature of the relationship of elements of promotional mix represented by (advertising, personal selling, sales promotion, public relations and direct marketing) as the independent variable in the dependent variable represented in the competitive advantage in the General Company for the manufacture of medicines and medical supplies Samarra. Analytical descriptive in the theoretical side, through the use of a number of literature from scientific sources (books, research and studies published in Arab and foreign magazines) was also relied on the methodology of the case study in the practical side, Data collection using the questionnaire tool, which was designed using the triangular Like

The aim of this research is to identify the role of strategic agility achieving organizational excellence in one of the formations of the Ministry of Municipalities (Dhi Qar Sewage Directorate), as important service organizations that have a key role in serving and developing the society which faced many administrative challenges and issues and as a result of the changes in the environment is continuing and accelerating, so the adoption of modern administrative concepts such as strategic Agility and knowledge of their role in achieving organizational excellence can help them in facing these changes and achieve what they aspire to. In order to achieve research objectives, two main hypotheses have been formulated. The first hypothe

Orthodontic wires facilitate the required dental adjustments in the context of orthodontic therapy. The archwire has played a crucial role in orthodontic treatment, and the increasing emphasis on aesthetic preferences from patients, as well as the development of composite and ceramic brackets, have prompted investigations into aesthetic archwires that complement these brackets. Orthodontic wires are produced using a diverse range of materials. The utilisation of all available wire types can improve patient comfort, decrease chairside time, and shorten the overall duration of treatment. The individual clinician must possess comprehensive knowledge and comprehension of the various requirements and alternatives throughout the therapeut