The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed

       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf

Purpose: To use the balanced measurement approach as a strategic link for increasing the effectiveness of strategic planning in the direction of achieving satisfaction rates at Bisha University in Saudi Arabia

Design / methodology / approach –The questionnaire survey was used to collect the data of the study from the faculty members at University of Bisha.

Findings –Prove the assumption that the use of the balanced measurement approach - as a strategic planning tool - leads to maximize the satisfaction rates among faculty members at the University of Bisha.

Research limitations/implications-  adopt effective strategic planning in order to achieve

The majority of statisticians, if not most of them, are primarily concerned with the theoretical aspects of their field of work rather than their application to the practical aspects. Its importance as well as its direct impact on the development of various sciences. Although the theoretical aspect is the first and decisive basis in determining the degree of accuracy of any research work, we always emphasize the importance of the applied aspects that are clear to everyone, as well as its direct impact on the development of different sciences. The measurements of public opinion is one of the most important aspects of the application of statistics, which has taken today, a global resonance and has become a global language that everyone can

The experiment was conducted in field of the University of Baghdad, Jadryia region, Baghdad to measure vibration and performance efficiency of grass mower (machine cutting grass). Vibration in three axes are longitudinal X , lateral Y and vertical Z in four places of mower machine during cutting grass and Practical Productivity, Efficiency and Fuel Consumption measured in this experiment . Factorial design (3 x 2) used, mower speeds included 1.9 3.6 and 6.4 km/hr and engine load included idling and full load according to randomized complete design were used in this experiment. Least Significant Design (LSD) 0.05 was used to compare the mean of treatment. Result were showed that the mower speed 6.4 km/hr recorded high productivity (0.6557 ha

Measuring university teachers attitudes towards the security man Summary This research aims to study the measurement of university teachers attitudes towards the security man, and represented the research sample (196) of teachers, including 124 males and 72 females from different faculties of Salah al-Din - Erbil University. The researchers adopted on a scale (Al-Tarawneh 2008), as amended, and its development, the scale consists of four areas and (28) paragraph covers paragraphs measure the beliefs and feelings of the individual towards the security man as the theme of direction. The research sample answered all the paragraphs of the scale grade five similar styles (Likert) (strongly OK, OK, neutral, non-OK, Strongly Disagree). The rese

أهمية البحث والحاجة إليه:

تبدو لنا المسؤولية الاجتماعية بأنها أحدى الخصائص التي يكتسبها الفرد من بيئته الاجتماعية, بتأثير مجموعة القيم التي تحكم سلوك الأفراد في ذلك المجتمع فتبدأ المسؤولية الاجتماعية بأولى صورها على شكل إدراك الفرد لمتطلبات المجتمع وإدراكه لدوره في المساهمة في أنجاز تلك المتطلبات, وفي الواقع إن الإدراك لوحده لا يكفي لان يمارس الفرد مسؤوليته داخل المجتمع, فيظهر المستوى الأخر و

This current study aims at recognizing the feelings of Baghdad University students towards life quality. The research variables are: gender (male, female), the academic specialization (science, humanities), the academic stage (2^nd, 4^th). To achieve the research aims, the researcher adopted Life Quality Scale of (Mensi and Kadhim 2006) which is consist of (56) items in its final figure in five alternatives. The researcher tested the psychometric features of the scale represented by validity and reliability. The scale has been applied on a sample of Baghdad University students that is contained of (240) students equally distributed in the Colleges of Engineering, Science, Arts, and Political sciences.

                           This research   included recent skills of transformed ieadership ,its five aspect and they are(transformed,speech of boos,chorus co-0perative work,behavior adjustment of values,common view point,understanding,and apologizing)Thescale is being made for these five aspects and it  done on sample of Baghdad university staff and the sample consist of(424)teacher of both genders.The study found out existence of  transformedskills of leadership    for  girls  .             &