The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

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اختصر الامام ابن الحاجب كتاب الاحكام في اصول الاحكام للإمام الامدي بكتاب اوسمه بمنتهى السول وخالف به الامام ابن الحاجب الامام الامدي بمسائل كثيرة فجمعت ما خالفه به في الاجماع ليكون بحثا متواضعا عسى الله ان ينفع به

وقسمته الى مبحثين: المبحث الاول وفيه ثلاثة مطالب : المطلب الاول تناولت فيه (حياة الامام ابن الحاجب) والمطلب الثاني تناولت فيه (حياة الامام الامدي) والمطلب الثال

Supply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC).  To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain

Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

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يسعى هذه البحث إلى بيان العلاقة التكاملية بين النحو والبلاغة؛ والربط الإيجابي بينهما  عن طريق فكر عبد القاهر الجرجاني النيِّر في تفسير الآيات القرآنية تفسيراً نحوياً بتوظيفه لأبواب النحو ومسائله في بيان المعاني القرآنية في كتابه دلائل الإعجاز الذي اتخذه أساساً في عملية التنظير والتحليل والإجراء، لتوظيف المفاهيم النحوية في دلالات نصوص من الذكر الحك

Competitive swimming is a highly researched area and technological developments have aided advances in the understanding of the biomechanical principles that underpin these elements and govern propulsion. Moreover, those working in the sports field especially in swimming are interested in studying, analyzing, evaluating and developing motor skills by diagnosing the strengths and weaknesses of the skill, and accordingly, coaches and specialists correct these errors. The researchers chose this (Butterfly swimming) and the (arm length) is an important variable because the success of the stroke is greatly dependent on the propulsion generated from the arm pull, and swimmers with a longer arm span have a mechanical advantage with the resulting f

هدف البحث إلى بناء مقياس التفكير المنتج بالجمناستك لطالبات، وأعتمد المنهج الوصفي بأسلوب العلاقات الارتباطية على عينة من طالبات المرحلة الثانية في كلية التربية البدنية وعلوم الرياضة للبنات/جامعة بغداد للعام الدراسي (2023/2024) البالغ عددهن الكلي (38) طالبة، وتم اختيار العينة بطريقة عمدياً بأسلوب الحصر الشامل بنسبة (100%) من المجتمع الأصل، واختير منهن (5) طالبات عشوائياً للعينة الاستطلاعية، وتم معالجة النتائج أل