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

The study aimed to identify the degree of academic leaders practices at the University of Northern Border for creative leadership, which attribute to different variables (nature of work, employer, gender, years of experience in administrative work at the university). To achieve the goal of the study, the researcher used the descriptive approach survey. Therefore, the researcher used a questionnaire as a study tool, which consisted of (40) items that included dimensions (sensitivity to problems, initiative, originality, flexibility). The study sample consisted of (240) participants included (agents of colleges, and supporting deanships, and their employees) during the second semester of the academic year 1439/1440 AH. The results showed t

Based on previous research results that recognized the role of paternalistic leadership in promoting a positive work climate, this study explored the impact of a toxic work environment on the mental health and well-being of employees. We used the quantitative methodology to collect and analyze data. A sample of 108 participants from Iraqi internet service provider (ISPs) companies represented the purposive study sample. We targeted employees who experienced the COVID-19 pandemic. All data was collected through an electronic questionnaire (Google and Microsoft Forms). The research model was tested using structural equation modeling (SEM). The results showed a negative effect of the toxic workplace on the mental health of employees. T

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

This Study aims at identifying the attitudes of Masses Media students in Baghdad university toward marriage and the differences of this variable according to sex and the grade. The sample consists of (160) male and Females students, where the questionnaire consists of (40) items’ after achieving their reliability and constancy.
The results show that the attitudes of the students are Positive, there are no differences in the attitudes toward marriage according to sex variable (males and females) and there are differences in the variable of grade toward marriage for the First Class. In the lights of these results the researcher suggests making improvements in the attitudes toward marriage suiting the social value and customs of Iraqi

     In this work the corrosion behavior of Ti-6Al-4V alloy was studied by using galvanostatic measurements at room temperature in different media which includ sodium chloride (food salt), sodium tartrate (presence in jellies, margarine, and sausage casings,etc.), sodium oxalate (presence in fruits, vegetables,etc.), acetic acid (presence in vinegar), phosphoric acid (presence in drink), sodium carbonate (presence in 7up drink,etc.), and sodium hydroxide in order to compare.

     Corrosion parameters were interpreted in th