The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

         Over the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it  is specified for reading comprehension passages because reading  skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method

ABSTRACT

The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.

Answers were analyzed to reach the final results through the use of a number of statistical methods via

The study aimed to clarify the meanings learned and inferred from reading books، letters and messages in Surat Al-Qur’an. The inductive method، the analytical method، and the deductive method، One of the most prominent results of the research: that the multiplicity of Qur’anic readings produces a variety and expansion in the meaning that has a clear impact on the interpretation by clarifying the meaning of the verse.

In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties. the op

The research explores the confessional aspect in Audre Lorde's poem" Who Said It Was Simple ". Lorde depicts her personality under the stress of race, sex and sexuality. She discloses her own bitter experience concerning racism, sexism and sexuality in her poem to revive the retrospective truth of the Afro-Americans' life in the USA. This publicly manifestation of her personality and tribulation throughthe language ofpoetry has been regarded as the hallmark of confessional poetry.

In the present work, pulsed laser deposition (PLD) technique was applied to a pellet of Chromium Oxide (99.999% pure) with 2.5 cm diameter and 3 mm thickness at a pressure of 5 Tons using a Hydraulic piston. The films were deposited using Nd: YAG laser λ= (4664) nm at 600 mJ and 400 number of shot on a glass substrate, The thickness of the film was (107 nm). Structural and morphological analysis showed that the films started to crystallize at annealing temperature greater than 400 oC. Absorbance and transmittance spectra were recorded in the wavelength range (300-
4400) nm before and after annealing. The effects of annealing temperature on absorption coefficient, refractive index, extinction coefficient, real and imaginary parts of d

Cr2O3 thin films have been prepared by spray pyrolysis on a glass substrate. Absorbance and transmittance spectra were recorded in the wavelength range (300-900) nm before and after annealing. The effects of annealing temperature on absorption coefficient, refractive index, extinction coefficient, real and imaginary parts of dielectric constant and optical conductivity were expected. It was found that all these parameters increase as the annealing temperature increased to 550°C.

The optical properties for the components CuIn(SexTe1-x)2 thin films with both values of selenium content (x) [0.4 and 0.6] are studied. The films have been prepared by the vacuum thermal evaporation method with thickness of (250±5nm) on glass substrates. From the transmittance and absorbance spectra within the range of wavelength (400-900)nm, we determined the forbidden optical energy gap (Egopt) and the constant (B). From the studyingthe relation between absorption coefficient (α) photon energy, we determined the tails width inside the energy gap.
The results showed that the optical transition is direct; we also found that the optical energy gap increases with annealing temperature and selenium content (x). However, the width of l