Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

واقع الدراسات الاورومتوستطية في الجامعات العراقية "دراسة حالة كلية العلوم السياسية - جامعة بغداد"

Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder

ﺔﻴﻋﺍﺫﻹﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰲ ﲑﺒﻛ ﺭﻮﻄﺗ ﻦﻣ ﻝﺎﺼﺗﻻﺍ ﺮﺼﻋ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﺖﻗﻮﻟﺍ ﰲ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍﻭ ﺍ ﺢﺴﻓ ﰲ ﻢﻬﺳﺃ ﺕﺎﻄﶈﺍ ﺀﺍﻮﺳ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﺚﺒﻟ ﻊﺳﺍﻮﻟﺍ ﻝﺎ ( ﺔﻴﺿﺭﻷﺍ ﺔﻴﻠﺑﺎﻜﻟﺍ ﻭﺃ ﺔﻴﺋﺎﻀﻔﻟﺍ ﻭﺃ ( ﱵﻟﺍ ﺔﺻﺎﳋﺍ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺭﻮﻬﻇ ﰲ ﺎﻀﻳﺃ ﺪﻋﺎﺳ ﺎﳑﻭ ، ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﺭﻮﻬﻇ ﻚﻟﺫ ﻞﺒﻗ ﺩﺎﺳ ﻥﺃ ﺪﻌﺑ ﺔﻴﻣﻮﻜﺣ ﲑﻏ ﺕﺎﻴﻌﲨ ﻭ

The university press is an essential pillar in building an academic community to achieve its objectives in the service of society. Since the university press is a means of university media, which is issued by the departments or units of media in Iraqi universities as academic governmental-institutions, so it highlights the activities of the university and link them to its internal society in the first place as the university press is a mirror of the university and its voice is sincerely expressed. This research comes to know the extent of interest of the university press in various student issues.

In order to identify the problem of the research, the method of content analysis was adopted within the survey method

The ability of beans (Phaseolus vulgaris L.) to uptake three pharmaceuticals (diclofenac, mefenamic acid and metronidazole) from two types of soil (clay and sandy soil) was investigated in this study to explore the human exposure to these pharmaceuticals via the consumption of beans. A pot experiment was conducted with beans plants which were grown in two types of soil for six weeks under controlled conditions. During the experiment period, the soil pore water was collected weekly and the concentrations of the test compounds in soil pore water as well as in plant organs (roots, stems and leaves) were weekly determined.
The results showed that the studied pharmaceuticals were detected in all plant tissues; their concentration

Islamic jurisprudence is a divine approach capable of confronting all developments that occur in human society and giving appropriate solutions to them. The research discussed opinions related to some contemporary issues according to the rule of no excess or negligence and according to the rules of removing hardship and facilitating in order to reach the appropriate legal ruling for the nature of the situation to which it may be exposed. Man is in paradise, and the research emphasizes the necessity of taking into account the aspect of precaution when deciding on issues, such as the rules of change and the removal of embarrassment

The science of interpretation is considered one of the most important sciences due to its primacy and high status. Because knowledge is honored with the honor of its owner and related to it, and the science of interpretation is related to the Book of God, and from this importance emerges the importance of writing on a subject (from the terms of social organization in the Holy Qur’an); Because it deals with a matter that is considered a necessity in a place, and I called the research (from the terms of social organization in the Holy Qur’an - an analytical study), and the reason for choosing this topic was to clarify those terms and link them to our contemporary reality in order for them to be beacons of guidance and guidance for thos