The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental changes , Effective techniques appeared in the hands of departments that reflect the ability of (SMA) to analyze strategies to control the optimal use of resources. The research aimed to show performance improvement techniques and their importance in providing an information framework for a number of targeted techniques such as benchmarking, cost specifications, continuous improvement, and others. The research reached to invite business units in the Iraqi environment to use techniques as a work method to provide information to improve the efficiency and effectiveness of decision-making, and to use the holistic approach to measure the impact of strategic choices on performance.
Interested in current research examining the concept of synthesis in contemporary ceramics, he studied the synthesis as a concept to achieve technical and aesthetic innovation.
The study comes in four axes. The first axis to ensure the general framework for research, containing the problem, which is to ask the following: Is the concept of synthesis role in enriching the contemporary ceramic done? The importance of research and study are needed in addition provide knowledge in the field of contemporary art
What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law and its connection with the Arabic dialects, which proceeded in the linguistic levels to form Phenomenon inherent in the use of the source and the name of the source
يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.
ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:
- المحاسبة نظام معلومات.
- الادارة صانعة للقرار.<
المقدمة
تجدد الاهتمام بموضوع نوعية حياة العمل (Quality of life) الذي يرمز له اختصارا (QWL)، في السنوات الأخيرة الماضية، وبمطلع الألفية الثالثة على وجه التحديد، من قبل الباحثين الأكاديميين والمهتمين الممارسين في منظمات الأعمال، وذلك بوصفهم إليه بأنه أهم مصادر الرضا للعاملين، والعنصر المميز لبيئة عمل منظمة ما عن غيرها. وهنا، قد برزت الاضطلاع بالمسؤولية الأخ
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Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim
... Show MoreDue to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.
The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached
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That is feared we frequent urgent calls from Islamic scholars and leaders of the Muslim faithful to their religion and nation to a culturally، economically، politically and militarily Muslim communities، in response to the call of the divine stones in the sit-rope of God and taking the greatest causes of strength and stamina، pride and empowerment
الرأي العام والمشاركة السياسية ودورهما في تعزيز الديمقراطية