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 current research sheds light on an important aspect of the great and rapid development in the field of science and technology and modern manufacturing methods as a result of the scientific revolution resulting from the accelerated cognitive development, which prompted designers in general and interior design in particular to exploit and invest in digital technology and the development of digital control in the process of designing the industrial product for the purpose of creativity and innovation through these digital programs Digital models achieve the requirements and desires of the interior designer according to the creative skill using modern software with high efficiency And extreme accuracy that is consistent with the requirem

The two objectives of the current research are :-

1. Uncover the views and opinions of the students of Artistic Education Department about the relation between educational novelty and its relation with visual . 
2. Identifying the capabilities of the students of artistic education department .

            The society of the research is the  fourth class students of artistic education department -  College of Fine Arts  ( 83 students from both sexes ) .  It was chosen ( 60 ) students sample of  from both sexes by the researcher in order to conduct test upon them .The researcher has adopted descr

The rapid success and the field dilation of Daish organization in both Iraq and Syria make academic institutes and research centers to pay attention to its propaganda means to gain its public opinion, and to further investigation about new methods employed by this organization to disseminate its messages to the public, particularly young people in large areas of the world. This organization uses traditional propaganda techniques on psychological war and its levels, social network sites and platforms that are distributed online. This study seeks to expose more persuasive methods used by the organization to gain multiple classes of society and to disseminate its extremist ideological thoughts. It also studies the psychological operation an

From 1979 to 1999 several theatricl groups had produced (Mackbeth) by shakespear which were directed by different director and the role being played by different actors. So the questions are: How did those a Iraqi actors approach that character by their performance? Did they interpret the character Truelly as the poet wanted to be. The researcher aims to find out the true performance by the actor who impersonate (mackbeth) as a wicked personality, who had un rational ambition. The researcher also aims to expose the style of acting fallowed by the Iraqi actors in that play. In chapter of review of literature, The researcher discusses the weaning and procedure of the actor performance which include characterization and transformation. He a

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

The research aims to; identify the management of conflict as perceived by secondary school managers toward the directors of directorates of education in wassat province, identify functional performance as perceived by secondary school managers toward the directors of directorates of education in wassat province. Besides, explore the relationship between Conflict management and functional performance among the directors of directorates of education in wassat province. A descriptive approach deemed more appropriate with study design. As a tool to collect the data of current research, the author used a questionnaire. Spss tools were used for data analysis

The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

يهدف هذا البحث إلى معرفة أثر استخدام دورة التعلم في اكتساب المفاهيم الصرفية واستخلاصها لدى طالبات قسم اللغة العربية بكلية التربية للبنات وقد صيغت فرضيتان مفادهما أن ؛ 1- لا توجد فروق ذات دلالة إحصائية بين متوسط ​​درجات طالبات المجموعة التجريبية اللاتي يدرسن المادة الصرفية في دورة التعلم ومتوسط ​​درجات طالبات المجموعة الضابطة اللاتي يدرسن المادة الصرفية بالطريقة القياسية لاكتساب المفاهيم. 2- لا توجد فروق ذ