Costs are considered the main factors in making pricing decisions in practical application for the availability of information related to these costs relatively to other factors in addition to the management direction toward covering costs in the long term , at least for the continuity of production .

             Recently, the development occurred in the industry, the appearance of modern technology as a result of projects expansion and the use of automation in production that demands the increase of the activities for the purpose of productions engineering , and the concentration on examining and testing product before it is marketing , and the development of employees skil

في هذا البحث، تم استكشاف تأثير نوع المكاسب على التفاعلات التعاونية الدولية لاسيما في مجال مواجهة التحديات المناخية. إذ تبين أن المكاسب النسبية تلعب دورا حاسما في توجيه سلوك الدول فيما يتعلق بالاتفاقيات البيئية الدولية. ويعكس هذا التحليل دروسا مهمة لصياغة السياسات والجهود الدولية في هذا المجال ذاته. ان الدول عندما تتوقع مكاسب نسبية تفوق الخسائر المتوقعة من التعاون، فإنها تكون أكثر عرضة للالتزام بالاتفاقيات

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.

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

ﺣﻘﻮق اﻻﻧﺴﺎن ﺣﻘﻮق ﻣﺮﺗﺒﻄﺔ ﺑﺤﺮﯾﺔ وﻛﺮاﻣﺔ اﻻﻧﺴﺎن واﻟﺘﻲ ﺗﻀﻤﻨﮭﺎ اﻟﺴﻠﻄﺎت اﻟﻌﺎﻣﺔ وﺟﺎءت اﻟﻤﻮاﺛﯿﻖ اﻟﺪوﻟﯿﺔ واﻻﻗﻠﯿﻤﯿﺔ واﻟﺪﺳﺎﺗﯿﺮ ﻟﻠﺘﺄﻛﯿﺪ ﻋﻠﻰ اھﻤﯿﺔ ھﺬا اﻟﻤﻮﺿﻮع وﺑﻘﺪر ﺗﻌﻠﻖ اﻟﻤﻮﺿﻮع ﻓﻲ اﻟﻤﺮأة اﻟﻌﺮﺑﯿﺔ ﻋﺎﻣﺔ اﻟﻌﺮاﻗﯿﺔ ﺑﺸﻜﻞ ﺧﺎص، ان ﺣﻘﻮﻗﮭﺎ ﺗﺸﮭﺪ ﺗﻘﺪﻣﺎً ﻣﻠﺤﻮﻇﺎً ﻓﻲ اﻟﺴﻨﻮات اﻻﺧﯿﺮة ﻧﺘﯿﺠﺔ ﺛﻮرات اﻟﻮﻋﻲ اﻟﺤﺎﺻﻠﺔ ﻓﻲ اﻟﻮﻃﻦ اﻟﻌﺮﺑﻲ، اذ ﺷ

Addresses research philosophy decade in significance vehicle metamorphic between the time the real is between two moments two different: the moment the last beautiful memories of parents and beloved, but the present moment harsh stand on

The study included three topics, the definition of the personality of Imam al-Bazazi, his scientific biography, his elders, his writings, his students and his death, selected issues of his weightiness related to purity, and the Imam al-Bazazi is Muhammad ibn Muhammad ibnShihabibn Yusuf, known in al-Kardari al-Hanafi al-Balzazi. The other doctrines, the author relied in his book on the sources of the previous scholars of the Hanafis, and make them the basis in his book, the author did not adopt the definitions of language and terminology, and rarely mention the evidence Shariah adopted by scientists in their opinions, and limited to mention only opinions, In front of the first issue spotlessly water user, and the second issue that sleep l

In the present study, free convection heat and mass transfer of fluid in a square packed bed enclosure is numerically investigated. For the considered geometrical shape, the left vertical wall of enclosure was assumed to be kept at high temperature and concentration while the opposite wall was kept at low temperature and concentration with insulating both the top and bottom walls of enclosure. The Brinkman– Forchheimer extended Darcy model was used to solve the momentum equations, while the energy equations for fluid and solid phases were solved by using the local thermal non-equilibrium (LTNE) model.Computations are performed for a range of the Darcy number from 10-5 to 10-1, the porosity from 0.5 to 0.9, and buoyancy ratio from -15 t

   In this work, a novel technique to obtain an accurate solutions to nonlinear form by multi-step combination with Laplace-variational approach (MSLVIM) is introduced. Compared with the  traditional approach for variational it overcome all difficulties and enable to provide us more an accurate solutions with extended of the convergence region as well as covering to larger intervals which providing us a continuous representation of approximate analytic solution and it give more better information of the solution over the whole time interval. This technique is more easier for obtaining the general Lagrange multiplier with reduces the time and calculations. It converges rapidly to exact formula with simply computable terms wit