Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles
The science of The facts basically depends on the intentions of the speaker and what he deliberately waves to the interlocutor, taking into account the context in which the verbal act was received .
م,د. فرات سمير فرج
تدريسي في مديرية تربية محافظة الانبار
The subject of Fatimid ebb and flow in Morocco is of a great importance, as it provides an inductive look at what the conditions of Morocco were in that era
الملخص الضاد والظاء موطن تفرّد العربية وفخرها ، ألّفت فيهما العشرات والعشرات من المصنّفات الثرّة لكثرة ذرائع تلابسهما والخلط بينهما ، فهما متشابهان في هيكل البناء ، وإخراجهما متداخل على اللسان ، وألفاظهما متناظرة برحابة في الإملاء ، فضلاً عن سريان إشكالهما إلى حدّ الآن ، مما حثّني على التفكير في وسائل تسهّل المطروح وتمدّ جسراً بين أجزائه عسى أن تدنو قِطافُهُ في دفع الشبهة ومواراتها ، فتحصّلت لي أمور أذعتُها
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Önsöz
Bu tez Türkçe'de -yor ekinin kullanışları başlığını taşımaktadır.
Bilindiği gibi, bu ek Türkçe'de bir çok sayıda görev ve işlev yüklenebilmektedir. Bu ek Türkiye Türkçesinde en sık kullanılan şimdiki zaman ekidir. Bu ek hem şekil hem zaman ifade eder. Ayrıca da bu ekin çeşitli kullanışları verdır.
Bu ekle ilgili kaymalar çok açık olup örnekleri de son derece fazladır
عرف الإنسان اللؤلؤ منذ عصورما قبل التاريخ ، حيث كان يجمعه من الأصداف التي كانت تلقي بها الأمواج على الساحل . و لم تُمارس مهنة الغوص إلا في مرحلة لاحقة لم يحدد تاريخها .