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 study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

The aim of this research is to show the level of banking leadership trends in the importance of  organizational  confidence and its reflection in the dimensions of the strategic position the research was applied in a bank (Al- Mansour Investment, Business Bay), and the Questionnaire Was adopted as a tool to collect data and information from the number of the sample (15) who are in allocation (Department Manager, Department Manager Department Manager, Division Officer, Unit Officer) and he used the statistical program (spss) to calculate (standard deviation, arithmetic mean, percentages, regression, analysis,F-test coefficient of determination R2, Coefficieent, square Kay and the research reached a number of conclusions, the mos

Objective: The study aim to evaluate of women's knowledge and personal preference about the place
of delivery in Baghdad City
Methodology:
descriptive study conducted in baghdad city on the mothers for the period from the 14th of December,
2015 to the 14th of April 2016. The sample of study included 500 mothers who were attending to
primary health care centers have been chosen sample of 26 primary health care center by a multi-stage
Simple random sampling Data was collected through a constructed questionnaire, validity Data was
analyzed by using of descriptive and inferential data analysis methods .
Results: The results indicated that approximately (29.4%) of the mothers in the age group (20-24) and
the average

Social risks posed a great challenge to the development path in Iraq, which resulted in widening the development gaps, whether these gaps were between rural and embargoed areas, or between Iraqi governorates, and the gender gap. Besides, the nature of the reciprocal relationship between the social risks and the development process requires the adoption of development trends that are sensitive to the risks that take upon themselves the prompt and correct response to these risks, away from randomness and confusion that Iraq suffered from for decades. However, currently, the situation has differed a great deal. This is because the size and types of such gaps have widened and become more complicated than before; a matter which has led to hav

   The Agricultural Policy is one of the most important tools adopted by the state to guide its economic and social activities through the delivery of suitable agricultural commodities to the consumer and in return to deliver agricultural inputs to the agricultural producers at the lowest possible cost to contribute in achieving a profit that helps the agricultural product to continue in the production process with the same efficiency and ambition. So as to help increase the contribution of the agricultural sector to GDP and achieve the best picture of sustainable agricultural development.

The research aimed at identifying the reality of agricultural policies and their role in achieving sustaina

Abstract
This research deals with studying and analysis of a poetic group under the
title (Trees behind fence) of the great poet Dr. Ahmed Sulaiman AlAhmed
who is the some of the Shek , Sulaiman Al-Ahmed who is the linguist - poet
and famous jurist member in the Arabic scientific assemble in Damascus and
brother of the great poet Badawi Al-Jabal. This poetic group include two big
poetic legends : the first one is (Trees behind fence , ) which include one
hundred and eighty four line and the second one ( AZ-Mebadia ) which is
consists of one hundred and seventy eight line, both of them from the (Al-
Camil ) meter which is free rhyme which bears a many meaning and pictures
and just the great poet composite the

Abstract

This research aims to identify the effect of measuring reinforcement (regular - irregular) in gamification upon developing computer skills among secondary education students in the Kingdom of Saudi Arabia. The research experiment was applied on two samples of (68) secondary education students in the Kingdom of Saudi Arabia in the Aurar region. The results revealed there is a significant difference between the experimental group that used (irregular) reinforcement and the control group used (regular) reinforcement in gamification through the post-application of the electronic programming test and through the programming, language skills observing card (Visual Basic Studio).