Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

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

         Sharif al-Murtada was a historical figure, He is the author of many works in which scientific material is important for scientific studies and research, Because of the importance of his writings and his age, and the impact he left in the intellectual movement was one of the stars of Islamic civilization .

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The most famous thing a person does is talk. He loves and hates, and continues with it confirming relationships, and with it, too, comes out of disbelief into faith. Marry a word and separate with a word. He reaches the top of the heavens with a kind word, with which he will gain the pleasure of God, and the Lord of a word that the servant speaks to which God writes with our pleasure or throws him on his face in the fire. Emotions are inflamed, the United Nations is intensified with a word, and relations between states and war continue with a word.

What comes out of a person’s mouth is a translator that expresses the repository of his conscience and reveals the place of his bed, for it is evidence of

               خص ابن الجزري في كتابه هذا قراء الكوفة بمجموعه كبيرة من التراجم التي قدمها وفق صياغات  منهجية منوعه اعتمدت على الأسس والضوابط التي التزم بها في تقديم تلك التراجم الخاصة بقراء الكوفة بصورة خاصة  والتراجم الأخرى بصورة عامه مشيرا إليها من خلال بعض الصياغات الفنية في الروايات، فكان يشير إلى نوع العلاقة لمترجمة مع شيوخه من خلال عرضه للرواية ولاسيما في كثرة الرو

Population density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.

God Almighty put in his great book secrets that do not end, and wonders that do not expire, for he is the one from which the scholars are not satisfied, and he does not create due to the multitude of response, and it is the comprehensive and inhibitory book that God conceals to the worlds, and he challenged the two heavyweights to come up with something like it.

At all times, issues arise in the Noble Qur’an that fit the needs of the people of that time and their culture, for it is an eternal book, characterized by the ability to give, extend and respond to addressing the problems of the age and its variables, when the Arabs had little luck at the time of the message’s descent from the scientific culture, and their proficienc

The child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.

The results are summed up as follows:

• The number of the sample children is 3 of both sexes between the ages of 3 to 6 years

اِنطلقت فِكرة إعداد هذه الدِّراسة بعد الاِطِّلاع على محاضر مجلس الأُمَّة التركي الكبير، ومعرِفة التشريعات التي تناولت مفاصل الحياة الاِجتماعيَّة في تُـركيا، وبيَّنت هذه التشريعات التي نظَّمت مُستوى العلاقة بين المواطن والدولة، وأسهمت في وضع حلول مُـشكِلاتٍ اِجتماعيَّة عديدة منها؛ ما له صِلة بإجراءات الدولة في رفع المظلوميَّة عن المواطنين الأتراك والمقيمون فيها، مع تشخص بعض الظواهر الاِجتماعيَّة السِّـ

The research aims to identify the factors that affect the quality of the product by using the Failure Mode and Effect Analysis (FMEA) tool and to suggest measures to reduce the deviations or defects in the production process. I used the case study approach to reach its goals, and the air filter product line was chosen in the air filters factory of Al-Zawraa General Company. The research sample was due to the emergence of many defects of different impact and the continuing demand for the product. I collected data and information from the factory records for two years (2018-2019) and used a scheme Pareto Fishbone Diagram as well as an FMEA tool to analyze data and generate results.

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