The idea of this study depends on determining the demand of water to products of aslected project, and determining transformation wastes according to constant scientific formula and measuring value (the depended) to reach the water needed and give the amount of waste in water and additional areas that can be agricuitured if the right administration and possibilities of exploiting water well are available     

Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

تعرض الاقتصاد العراقي إلى صدمات نقدية شديدة بسبب الظروف السياسية والاقتصادية غير المستقرة والمتمثلة بشكل أساسي لخوض العراق حرب طويلة الأمد مع إيران في الثمانينات وحربين مدمرتين مع الولايات المتحدة الأمريكية فضلاً عن فرض الحصار الاقتصادي طيلة ثلاثة عشر عاما ً .

وتهدف هذه الدراسة إلى قياس وتحليل الصدمات النقدية التي تعرض لها الاقتصاد العراقي في فترة الثمانينات والتسعينات وبداية هذا القر

Information Technology has become one of the Most Prominent tools in the Era of Technology and Telecommunication of our Digital World. For that Reasons most Organizations had taken the tools Adapted to their Present and Future Directions and for the Improvement for it's Operations and Workability in Internal or External Enviroment. Consequently the Points of Strength Beats the Weakness and as Result of Increase Opportunities and Decrease the Threats Facing these Organizations. This Search has been made to test the Existence or not Existence role of the Information Network Technologies that Include {Internet and Extranet} in Application of Information Technology t

IFRS 2010 ) صدر المعيار 9 - نتيجة الأزمة المالية العالمية التي حدثت عام ( 2007الذي كان يعترف بالخسائر الائتمانية بعد وقوعها أي التي IAS لمعالجة القصور في المعيار 39حدثت فعلاً وبشكل متأخر مما تسبب في حدوث الأزمة، حيث جاء المعيار الجديد لمعالجة هذاالقصور من خلال التنبؤ بالخسائر الائتمانية قبل حدوثها مما يساعد المصارف على اتخاذالاحتياطات اللازمة من خلال دراسة المؤشرات التي يمكن ان تدق ناقوس الخطر لحدوث مثل هذهالأزما

The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

يتناول البحث انتشار ظاهرة إعادة فرز وتقسيم الوحدات السكنية ذات المساحات الكبيرة الى قطع
صغيرة وبمساحات تصل أحيانا الى اقل من 100 م 2 وعدم التقيد بقوانين البناء ، وقد وجدت اسباب عدة لتفاقم
وانتشار هذه الظاهرة منها ت ردي الحالة الاقتصادية للمواطن والكثافة السكانية المتزايدة والانشطارات العائلية
وارتفاع بدلات الإيجار وعدم توفر السكن ، وهناك من استغل هذا الامر نتيجة لضعف الرقابة من قبل
الجهات المتخصصة في

 Abstract

The objective of the research is to identify the role of innovative leadership in achieving the dimensions of administrative empowerment in the company for the public of food industries. The various variables have shown the importance of innovative leadership to achieve the dimensions of administrative empowerment in both international and local companies. Administrative Empowerment "In order to answer this question, a virtual model was developed to reflect the relationship and impact between innovative leadership and administrative empowerment. The research was based on the analytical descriptive approach.  the research community, The company represented the general company for food industries, retrie