The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

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

 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

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

الأهداف: تهدف هذه الدراسة إلى تقديم توصيف لدور الحكومات في مواجهة العمليات التي يلعبها الإرهاب الإلكتروني في مختلف الميادين، خاصة في ظل المتغيرات الراهنة التي نشهدها، وتنامي ظاهرة الثورة المعلوماتية، التي ساهمت في ظهور المواقع الإلكترونية المختلفة، التي أصبحت تلعب دورًا رئيسًا في التأثير في الأفراد ككل، ومنه خلق ضرورة لتفعيل لدور الأمن المعلوماتي، وذلك للمشاركة في عمليات التوعية المعلوماتية أو الرقم

The liability limit liability limit and reinsurance re factors insurance are important in influencing the achievement of company's competitive goals and achieve success and excellence in the market and because the limit of liability and reinsurance aimed to increase output with the stability of inputs leading to increased insurance business and increase profits. The study was based on two variables presidents interact with each other to form the intellectual and philosophical framework has two ( the limit of liability and reinsurance ) . The study was launched from a problem expressed by a number of targeted questions answered from the elucidation of theoretical philosophy and intellectual goals of these variables and highlight the impor

The present study aims at investigating the effect of “FLOW” strategy is a creative thinking strategy on developing EFL learners' writing achievements. The sample of the study was ninety Iraqi college students. Their performance was assessed on the pre and post achievement test in both experimental group 45 taught by “FLOW” strategy and control 45 taught traditionally. A test was designed and exposed to jury of experts for ascertaining its validity. The reliability coefficient of the test was 0.89 by using Cronbach Alpha Formula. The collected testing papers were analyzed by using T-test. It is found that there are significant differences between the two groups. This indicates that teaching writing a composition by using

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
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