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.
The aim of this research is to make a new investigation of a scientific thesis in Arabic Morphology in which an allusion occurred in relation to its real author and its title, there is alot of dropping and flaw when it was first applied due to depending on one written transcript
هدف البحث إلى إعداد تمرينات منطقة الشدة الثالثة للقوة المميزة بالسرعة للرجلين للاعبين الشباب بكرة القدم، والتعرف على تأثير تمرينات منطقة الشدة الثالثة للقوة المميزة بالسرعة للرجلين في السرعة الانتقالية وفي سرعة التهديف للاعبين الشباب بكرة القدم، وأفترض الباحث بأنه توجد فروق ذات دلالة إحصائية بين نتائج الاختبارات القبلية والبعدية لمجموعتي البحث التجريبية والضابطة لكل من السرعة الانتقالية وسرعة التهديف ب
... Show MoreThe objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje
... Show MoreThe name of princesses Ashraf Bhlwi was associated with very important events influnced on social polical Iranian fact through second half of twentieth century, with access Dr.Mosaddeq to cabinet on May 1951, The conflict seemed between him and princesses Ashraf in creasingly, when Mosaddeq came to authority he had many projects deal with oil industry laws in Iran and reform the elections laws, reducing terms of reference of Al shah and made it honorable only, This matter disturbance Royal court especially, Ashraf, she started to coordinate with members of the shura council and other military personalities in order to over throw Mosaddeq cabinet but she failed because Mosaddeq supported by Irani
... Show MoreAs we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data
Manuscript (Tuhfat Al-Ashaba and the Nuzha Al-Kulbab) by Ahmed bin Ibrahim Al-Hanafi Al-Suruji (d.710 AH / 1310 AD), one of the important manuscripts as an encyclopedia characterized by the diversity of its topics
Research questions start from the fact that what the Arab origins of education indicted . First question are :
- To what extent the subject of assets acquired a specific meaning in the Arabic books and educational subjects ? Is these selections are reflected on the classification of assets and their types ?
- What’s the nature of the content ? .Is there a consistency between the meaning and content ?
- What entrances handling and curriculum approach and tactics are in those books ?
- Is the assets subject introduced within the grade best suited ?
&nb
... Show Moreتهدف الدراسة الحالية الى استعمال الانموذج اللوجستي ثنائي المعلم في تدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة، والخروج بتعميم لنتائج البحث والوقوف على الاجراءات العلمية المناسبة وتوفير تطبيق عملي علمي صحيح لاعتمادها من قبل الباحثين. وقد اتبعث الباحثة الاسلوب العلمي من خطوات واجراءات في عملية بناء المقياس حيث حدت ابعاد الشخصية الافتراضية المتمثلة بسبع ابعا
... Show MoreThis research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive maintenance. To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res
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ان دراسة الدين العام في اقتصاد ريعي شديد الارتباط بسوق خارجية شديدة التقلب يعد من الدراسات الحساسة كونها تضع امام الباحثين القيود المالية التي سيتكبل بها اقتصاد ضعيف قليل التنوع يعتمد على سوق الطاقة مما يفقد حالة الاستدامة المالية وتفقد الدولة القدرة على الوفاء بالتزاماتها المالية ، ان الحدود الامنة للدين العام يجب ان تكون بنسبة لا تتجاوز 60% من الناتج المحلي الاجمالي حسب اتفاقية ماسترخت الخاصة بمجلس الاتحا
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