Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

In our research, we dealt with one of the most important issues of linguistic studies of the Holy Qur’an, which is the words that are close in meaning, which some believe are synonyms, but in the Arabic language they are not considered synonyms because there are subtle differences between them. Synonyms in the Arabic language are very few, rather rare, and in the Holy Qur’an they are completely non-existent. And how were these words, close in meaning, translated in the translation of the Holy Qur’an by Almir Kuliev into the Russian language.

تلخصــت مقدمة البحث بأن إتباع نتائج التحليل الحركي وتطبيقها بشكل عملي في التدريب يؤدي إلى تحسين الأداء البشري وبناء فلسفة خاصة بتطوير النواحي الكينماتيكية قائمه على تقييم الأداء ميكانيكا، مما يساعد في التعرف على نواحي القوة والضعف والعمل على تطويرها عن طريق تحقيق الشروط الكينماتيكية السليمة، هذا النوع من التصويب وهو التصويب من القفز اماما يتطلب جهد بدني واضح من قبل اللاعبين اثناء المنافسة وان إتقان ھذ

الأخطاء الصوتية الشائعة لدى طلبة معاهد اعداد المعلمين والمعلمات من غير الناطقين باللغة الكردية

الوصف New complexes of Cu (ll), Ni (II)„Co (II), and Zn (ll) with 2-amino-5-p-Flouro Phenyl 1, 3, 4-Thiadiazole have been synthesized. The products were isolated, studied and characterized by physical measurements, ie,(FT-IR)„UV-Vis and the melting points were determined. The new Schiff base (L) has been used to prepare some complexes. The prepared complexes were identified and their structural geometry were suggested

This research work involves the preparation of nano activated carbonand macro activated carbon from corn seeds with a various mixing ratio ofpotassium hydroxide (1:0, 1:0.2, 1:0.4, 1:0.6, 1:0.8 and 1:1) % using thermaland micro radiation carbonization to identify the best mixing ratio. At studyto confirmed that the efficiency and effectiveness of the prepared of activatedcarbon samples increase when ratio potassium hydroxide increase with athermal and micro radiation carbonization was used. The study of samplesexternal surface area was performed via studying the adsorption of methyleneblue from their aqueous solution, also measured the internal surface area wasperformed via studying the adsorption of iodine from their aqueous solution.Measu