The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

      The present study was designed to isolate the microbial community from oil-contaminated sites and other non-oil-contaminated sites which served as control samples in Kerbala city. In addition to test the effect of hydrocarbons on the growth of some types of bacteria. Bacterial genera and species were identified based on their growth on nutrient agar and blood agar as well as biochemical tests. According to the high bacterial growth rate on crude oil, 5 bacterial isolates were selected for further study. Growth of some identified bacteria in Minimal salt medium amended with hydrocarbon as the sole carbon source was investigated. Acinetobacter sp., Pseudomonas aeruginosa, Pseudomonas fluorescens, P

The concept of training is no longer traditionally understood Limited organize traditional training courses, but has become a strategic choice in the investment and development of human resources system, attic trying to find the answer to the core problem of the study which

is the extent to which the training process, the traditional form that meets the needs of the company the development of intellectual capital.This research aimstostatementof the impact dimensions the training process(training role, support or top management , training programs, modern technology)of the in components Intellectual Capital(Human Capital, Structural Capital, Customer Capital) and provide the top management of the Company for the development of sci

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

Background: Different mechanisms have been suggested for the development of nonsteroidal antiinflammatory drugs (NSAIDs) induced gastropathy. Angiotensin converting enzyme inhibitors have been suggested to have gastroprotective effects. This study investigates the gastroprotective effects of Angiotensin converting enzyme inhibitors, captopril and enalapril on indomethacin induced gastric mucosal damage in rats .
Materials and methods: The study was conducted on 50 adult male albino rats, divided into 5 groups, the first served as a control received the vehicle , the second received indomethacin orally of 60mg/kg. The third and fourth groups were pretreated orally 30 minute prior indomethacin with either&n

Zusammenfassung: Das Drama " Minna von Barnhelm von Lessing ist ein weltbekannts Drama, das in verschiedene Sprachen übersetzt wurde. Es beschreibt die Schwierigkeiten eines Offiziers, der bestraft wurde. Er verlor seinen Job und auch seine Ehre. Minna ist seine Verlobte, die ihn suchte und auch neben ihm stehen wollte. Trotzdem sie ihm in einem Hotel zufällig begegnete, hatten die beide immer noch Probleme. Am Ende des Dramas könnten sie alle ihrer Probleme lösen und hatten schönes Ende.

Abstract:
Mina von Barnhelm is a German play written by the author ( Lessing ) , it's a well-known comedy play that was translated into many languages including Arabic language .
This play is about a

The study aims to identify the impact of competency-based training in its dimensions (skills, cognitive abilities, attitudes, and attitudes) in improving the performance of employees (achievement, strategic thinking and problem solving) in Jordanian university hospitals.

The study based on analytical descriptive method. The study population consisted of the Jordanian University Hospitals, the University Hospital of Jordan and the King Abdullah Hospital, as applied study case. The sample of the study consists of all upper and middle administrative employees of these hospitals; questionnaire distributed all of them and the number of valid questionnaires for analysis were 182 questionnaire.

The goal of present study was to investigate the benefits of broccoli (as antiandrogenic plant) in protection and treatment for reproductive hormonal and metabolic disturbance, which combined with polycystic ovarian syndrome (PCOS). The PCOS model was introduced by injecting subcutaneously prepubertal female rats at 21 days old with Letrozole for 39 days, and divided into 6 groups (8 rats each ) as follows:

Group 1: Female rats were injected with 0.1 ml of normal saline. Group 2: Female rats were injected with 0.1 ml of 400 µg Letrozole Group 3: Female rats were injected with 0.1 ml of 400 µg L with orally gavaged of broccoli juice. Group 4: Female rats were injected with 0.1 ml of normal saline and at the end of the last

This research deals with the attitude of oil press towards oil industry in the world and the extent of their concerns with the stages of oil industry relating to the abundance of oil and natural gas, as it is an international strategic and complementary industry. The researcher uses the survey method for content analysis of the initial article and the press news for two: years (2011-2012). The results if the study are as follows
1- Oil press is concerned with developing and the stages of the Arabic oil industry in the interest of OAPEC in the first place.
2- It is concerned with exploring, extracting, and marketing oil in the first place, then with refining operations in refineries and petrochemical plants in the second place, an