The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

&nb

Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

Abstract
The curriculum is amodern science which reflects the social philosophy and
what it needs . It searches for amothod that limits the knowledge that the
indiridual gets in the society and the sorts of the culture that suits the enrironment
in which they live. It also clears for them their history and their great in heritance.
It has a great in flunce in their mental growth ,and it teacher the students new
roles in the thin king ,and training then on what they have learned . According to
there points the problem concentrats on the mostimpotant difficulties which facer
thestudents in studing Arabic langnage text-books
In spite of the great care that the text taker but it is full of subjects and studies
w

This research was distributed into two sections, the first section was concerned with the concept of value for De Saussair and its methodological impact on his linguistic structural conceptions with respect of the distinction between synchronism and diachronism, the value role of linking function between the sounds and the though, the basing of his theoretical conception on the language being a form and not a material according to this principle and the value impact on the demonstration that the linguistic element acquires its functional importance from the relations inside the language system. It also stopped at the methodological impact of value on defining the analytical linguistic unit and the value role in semantics through the prin

And after:

There are many aspects of inference in the Holy Qur’an, whether it is evidence, evidence, argument, authority, or proof.
These expressions or expressions are close in meaning to each other in appearance, but the Qur’an used them all in their exact place, so every word in the Qur’an has its own use that was set for it, and no other word can replace it even if it is close in meaning to it. And these aspects that the Qur’an mentioned as evidence for the aspects of inference in it may come to be mental, textual, or tactile evidence.
The Qur’an exalted the importance of evidence and proof in its religion, and entrusted it with confirming and rejecting the plaintiff’s claim, regardless of its subject matter

The study of this topic is not to underestimate the previous studies but to the great importance of the Sunnis of the report. The reasoning of the Hadiths of the report is a kind of invisibility in that the significance is not a phenomenon such as the emergence of reasoning in the words of words and deeds. With the introduction of all types of Sunnah and protest, there is no difference between them, and that the Sunnis argument like other Sunnah. What we will see in the research.

Theatrical performances began with the Greeks when the theatrical scenes and skeletal figures were encoded, where the large wall of the Alskina, which contains three doors, the middle of them with a high height, and the two sides took the natural size, where the middle door indicated a symbolism of the god or demigods, as we find the condensation of the symbol in the architecture of the theater, and the symbol was taken In the theatrical scene, the development semantically and aesthetically, and interpreting and interpreting the current day, where the laser light formed the symbolism of the contemporary virtual scene, and in order to identify the aesthetics of the symbol in the theatrical scene, the current research was evaluated into fo

Brainstorming is considered as one of the manners that develop learners' mental abilities. Besides, it can help learners get a lot of ideas and thoughts. And by following applied steps to answer the problem concerned, the researcher carried out this practical study aimed at:Developing the ideas of design of third year students/Institute of Fine Arts/Evening Studies- Baghdad/First Rusafa by employing Brainstorming mechanism to develop the ideas of design of institute students in designing the technical advertisement and to achieve the authenticity of the goal of the research, Department of Plastic Arts/Institute of Fine Arts/Evening Studies/Baghdad-First Rusafa was chosen as a case study for the research. It embraced (20) students who rep

This research aims at identifying the communicative habits and content reflections on the communication process, especially the young audience which is one of the main group for whom the announcements are made. Because young people face life with passion and aspiration making them respond to each effect used by the media in the design of the advertising using all the effective techniques, attractive methods for young children like depending on drama, technical tricks, music and logos easily to be remembered and responded to the desires of the young in their entertainment. This research also aims at identifying the impact of the internet as a channel of commercial advertising on the purchasing behavior of young people at the universities