Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

Arab Food's Security

The aim of this study tousethree remedial method to the learning for mastering which :(learning for mastery incooperative small groups)and style (Re teaching using presentations by PowerPoint ), and style (homeworklearning by Microsoft word ) to in learning Movement Concatenation On Horizontal Bar in artistic gymnastics for men, as the aim of the research to identify any better methods to learn the movement in question , use the the experimental method to design with pretest and posttest equal totals , the subject of the study included on students second class in physical education and sport sciences , Baghdad University (2014-2015) ,The species used the specific manner by lot for selection , the subject divided into three empirical groups

يهدف البحث إلى تحليل التوزيع المكاني لتلوث المياه الجوفية بالعناصر الثقيلة في حي المدفعي ، بوصفها موردًا مائيًا يعتمد عليه في الاستخدامات المنزلية والزراعية . كما تناولت الدراسة تحديد العوامل المؤثرة في تلوث المياه الجوفية وقياس مستويات تراكيز العناصر الثقيلة ، مع بيان التباين المكاني بين آبار منطقة الدراسة والتباين الزماني بين فصلي الصيف والشتاء. ولتحقيق ذلك ، جرى اختيار 10 آبار موزعة ضمن منطقة الدراسة ، و