Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

     Human Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.

This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo

 A lot of researchers and specialists in language sciences have been agreed that Arabic language is on of living languages never disappear and keep pace with innovation and the challenges of the age and evolution civilization i.e any development in it’s connotations doesn't tzopped it (melted

GIS is characterized by great potentialeties to deal with huge geographical data and conclude what is necessary for it. It was very useful to get use of the potentialities of this system of GIS in the field of archaeology and to harvest very accurate results in a relatively short time, compared to the old archaeological methods.

نهضة الامة العربية والاسلامية في فكر مالك بن نبي

تشكل سوق الاوراق المالية ركناً اساسياً من اركان هيكل النظام التمويلي في النظم الاقتصادية المعاصرة، لما تقوم به هذه الاسواق من دور مهم في حشد المدخرات المحلية وتوجيهها في قنوات استثمارية تعمل على دعم الاقتصاد القومي وتزيد من معدلات الرفاهية الاقتصادية لافراده، فضلاً عن كونها مرأة للوضع الاقتصادي العام في البلاد.

ونتيجة للروابط القوية بين سوق الاوراق المالية والاقتصاد، عُدّ استقرار ونمو

After atour-For quite somtime,in the field of research and investingation on the economic aspects and the impact of her money is mportantin the evolution and emegece of the Islamic countres,especially including especially Morkhana him specimer nigh borhood the countries of the mashreq al islami,searhout,among other things summarilesas

The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.

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يعد التعلم النشطعملية نشطة ذهنية يبذٌل بها العقل الجهد الكافي لإِكتشاف المعرفة فالمعلمليس ناقلاً فيه للمعرفة ،) وانما مرشداً وموجهاً والمتعلم محور العملية التدريسية فيه،إِي عمليةإِبداع يختار منها المعلمما يستطيع الابداع فيه وتركيبه)حارص، 2015:6 والتعلم النشط طريقة تعاونية يشترك فيها جميع المتعلمين بالأنشطة والواجبات المتنوعة التي تسمح لهم بالأصغاء الإِيجابي والتحليل السليم للمادة والتفكي ا رلابداعي اذ تت