Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

تعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن

تشكل سوق الاوراق المالية ركناً اساسياً من اركان هيكل النظام التمويلي في النظم الاقتصادية المعاصرة، لما تقوم به هذه الاسواق من دور مهم في حشد المدخرات المحلية وتوجيهها في قنوات استثمارية تعمل على دعم الاقتصاد القومي وتزيد من معدلات الرفاهية الاقتصادية لافراده، فضلاً عن كونها مرأة للوضع الاقتصادي العام في البلاد.

ونتيجة للروابط القوية بين سوق الاوراق المالية والاقتصاد، عُدّ استقرار ونمو

جدلية التنظرية في الذاكرة المنظمة بين متاهة النماذج الصناعية وواقعيةالنموذج الهجين

The operation of production planning is a difficult operation and it's required High effect and large time especially it is dynamic activity which it's basic variables change in continuous with the time, for this reason it needs using one of the operation research manner (Dynamic programming) which has a force in the decision making process in the planning and control on the production and its direct affect on the cost of production operation and control on the inventory.

Democracy in any country is measured by the cultural, social and economic level reached by women in it in general and women with disabilities in particular, and the extent of their participation in political life and political decision-making. As a result of the patriarchal power that societies have known, including Iraq, history has witnessed multiple types and forms of discrimination against women, which differed from one country to another, this matter has pushed women and since the beginning of the last century the issue of women's rights has been raised at the global, regional and national levels, through holding international conferences and agreements In order to empower women in all social, economic and political fields.

امكانية تكييف نظام الجودة في شركة الاسمنت العراقية وفقا لمتطلبات نموذج تاكيد الجودة iso9001 الخاص بنظام العمل والعاملين دراسة استطلاعية لاراء عينة من المديرين في الشركة

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

The objective of this study is to determination the content of some heavy metals (lead, cadmium, chromium) in colored tattoo stickers. twelve kinds of colored tattoo stikcers were collected from Baghdad markets, it was estimated heavy metals using atomic absorption spectrophotometer (Shimadzu A5000). The results indicated the concentrations of lead in all samples (1.61_1.00 mg / kg) and chromium in the three samples (0.85_0.97 mg / kg) while other samples are free of chromium , and cadmium. These elements are the components of printing inks and dyes in tattoo stickers, and this does not conform to the health and safety conditions for the packaging of food according to the organizations of the health and safety of