The origin of this technique lies in the analysis of François Kenai (1694-1774), the leader of the School of Naturalists, presented in Tableau Economique. This method was developed by Karl Marx in his analysis of the Departmental Relationships and the nature of these relations in the models of " "He said. The current picture of this type of economic analysis is credited to the Russian economist Vasily Leontif. This analytical model is commonly used in developing economic plans in developing countries (p. 1, p. 86). There are several types of input and output models, such as static model, mobile model, regional models, and so on. However, this research will be confined to the open-ended model, which found areas in practical application. It is well known that the term "static" refers to models that do not explicitly take time into account. This model does not show capital accumulation over time. The term "open" refers to the existence of a number of variables (mainly the components of the final request) that are determined outside the model (M 2, p. 47/48). The aim of this research is to focus on the most important uses of the user / product model in building the national economy plan, and we do not want here to lengthen how to build the model and what its problems and advantages
ان نجاح رياض الاطفال في تحقيق اهدافها يتوقف الى حد كبير على معلمة الروضة التي تزود الطفل بالخبرات ، فهي تمثل الام البديلة للطفل ، وتقع على عاتقها مسؤوليات نفسية واجتماعية واخلاقية نحو اطفال الروضة ، لدلك فان معلمة الروضة تقوم بعدة ادوار في رياض الاطفال ، فهي ممثلة لقيم المجتمع وتراثه التي تسعى الى غرسها في الطفل .
وعليه فان ليس كل من تتقدم للعمل في رياض الاطفال تصلح ان تكون معلمة ناجح
... Show MoreThe great challenge that will face the management in the developed and developing countries at the same time as core issue is represented in the question of the labor productivity in the field of in the Training Of human which is believed that it will prevail upon the jobs of their organization for many coming decades in in next years. Farther more, it will limit the construction of the communities and the quality of this life. Therefore, the priority of the economics of those countries will be headed toward increasing this productivity and giving it tried finally to control economically and managerially. In the light of information era, every organization should become knowledgeable enterprise. And for this reason, the achievement of su
... Show MoreThis research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action b
... Show Moreيهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الج
... Show Moreهدف هذا البحث الى استعمال الأسلوب الرياضي أسلوب التحليل الهرمي وتطبيقه وفق ابعاد بطاقة الاداء المتوازن في تقييم الأداء الاستراتيجي في الهيئة العامة للأثار والتراث، وتمثلت أدوات البحث باستعمال استمارات التحليل الهرمي وطبقت على معايير بطاقة الأداء المتوازن المتمثلة في (المالي، الزبائن، العمليات الداخلية، والتعلم والنمو)، وتم استهداف عينة قصدية متمثلة في رئيس الهيئة والمدراء العامون بعض من مدراء الأقسام ال
... Show MoreThe research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .
The research aims to clarify the importance of adoption of International Accounting Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w
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