There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

Contemporary researchers realized the importance of the title. Many researches and studies concerned in titles and their analyses on the structural, semantic and pragmatic levels have been developed. Title gives a vital assistance to control the text harmony and to understand its vague aspects. It is the axis which re-generates itself, grows, and re-produces itself; as if it were a head for a body.

Title has strong relation to the reader- waiting horizon, multiplies as many levels of understanding are there. The horizon of waiting is limited by the title, basically, to be the first reason for the text entrance, as the first thing attracts the reader is the title.

Approaching title scientifically and objectively is impossi

Thank for Allah lord of worlds and peace be upon his messenger last one of them Muhammad
and his followers.
The honored thing which the searcher can present to serve the holly quran and all its sciences
in their searching and composing .
The straight is the order of Allah is great goal and elite target in this life and every Muslim
should follow and aim to get it and from the mercy of Allah to us he ordered us to follow it
and he showed to us how to and to obey him and showed the way to it as was mentioned in
the Quarn ( this is my straight way so you follow it and do not follow other ways ) and the importance of straight he ordered the prophet peace be upon him to catch the right and
straight and warned us f

This study presents the concept of communicating as criticism analytical vision of art in general and contemporary composition particularly. Art is a means of communication for that activity to participate in the information or meanings, where the artwork is the message that includes what the artist sends ideas ,to the recipient . Thus, the language of communication between the artist and the receiver are made through the artwork (whatever his specialty: theatrically, plastic art, musically) and the magnitude of the meaning of outwardly or inwardly, is determined by the relationship between the artist and the recipient of which lead us turn to the issue of communication between them . .
At that determined search through which we seek

The super good artist, and its leading role experience detailed instrumental in the birth of the modern Iraqi drawing because of the represented technical personal super good in leading production Iraqi drawing since the early forties. If taken Excellence professional to experience the artist compared to the experiences of other pioneers and strengthened, the stylistic diversity through metaphors Different presented by the super good so that covered the period from romantic to Impressionism through schools drawing expressionism and cubism space, and therefore the heritage and the richness of diversity stylistic high to experience the good represents documentation required by contemporary Iraqi formation history, so the researcher found t

Abstract

Since period the developing economies  including, Iraq economy faced undesirable double economic which is spread unemployment beside continual rising  in price levels this phenomenon called stagflation , there is researches  deal with this phenomenon and the elements participate in it, but it seems to the researcher there is important element from These elements which did not give sufficient concern and this lead to unhealthy situation  which can be represent to the rush creating establishments to University education in Iraq during period ( 2004- 2014) with excessive the3 truly need of the outputs which the Iraq market need which result increase the numbers unemployed on one

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

Abstract

Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .

Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.

Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat

This study focuses on the biodegradation of oxymatrine insecticide by some soil fungi isolated from four agriculture stations. The results showed that the highest degradation rate 94.66% was recorded by Ulocladium sp. at 10 days and A. niger recorded the lowest degradation rate 45.86%, while at 20 days Ulocladium sp. also showed the highest degradation rate 94.98% and the lowest degradation rate reached to 82.49% with A.niger. The mix (Exerohilum sp.+Ulocladium sp.) recorded the highest degradation rate of oxymatrine insecticide 90.22%, 88.51%, 85.34%  at 4, 8 and 12 ppm.The use of mixed isolates enhanced the biodegradation process. There is no study of oxymatrine biodegradation