There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

In this research, we sought to identify the nature of the relationship between the exchange rate of the Chinese yuan and the value of Chinese exports, through the formulation of a standard model based on the model of common integration, and based on the data of the study and using the test "Angel-Granger" It reflects the relationship between the two research variables, through which the relationship between the RMB exchange rate and the value of Chinese exports was estimated during the period 1978-2017.

This study aims to deliver the woman’s image and to unveil on how to be introduced in the TV series. The research is based on the survey method-using content analysis tool. The research sample represented in the TV series produced by the IMN, which were displayed in 2014 and used the pattern of Margaret Gallagher to analyze the content of the series in accordance with the frame analysis theory.
The study came up with declination of the woman’s representation compared with man in Iraqi TV drama, also the study finds that the series introduced the woman according to the personal, social, political, and economic frames in a standardizing method. It focuses on the characteristics always attributed to it as showing her obedient of the

 This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample

Abstract:
This tribe had lived in Iraq since the first century A.D. Persia tried to
keep this tribe away from Iraq, but without result. The tribe managed to get
victory against Persia in the battle of Dhyqar.
When the Muslims had come to conquer Iraq, Rabi’a welcomed them
and takes part in that action.
That tribe helped the caliph Ali in the Jammal and Sifffen wars in order
to remain Iraq the center of the Islamic caliphates this tribe had felt very sad
and sorrowful when the caliphate become to the Umayyad . This tribe did not
give up, so this tribe did what could be done to help those who had revolted
against the Umayyad. Rabi’a did that in order to get ride of the Mudriat alsham,
and favored Rabi

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

The research aims to prepare a report by the external auditor (Federal Office of Financial Supervision) for the control environment it is includes financial control, commitment and performance of the North Oil Company (extractive) according to the causes of pollution. The research problem it is not the Federal Office of Financial Supervision preparation a report on the things the environment include the prevent or reduction failure the administration of the causes of the pollution caused by oil mining industry by both bad planning or operational or related to efficient human resources as well as of technology to use and resulting from non-compliance local laws and instructions, as well as the inefficiency of spending on environme

Following the political development in Iraq Since 7112 exposed kind of political traditions about how to manage the conflicts that have different Iraqi powers .That what was clear since the formation of permanent government since in 7112 .
The case of conflict between political powers in administrating Iraq state and the withdrawal of American Forcesintroduces questions:
0-Is it possible that that the beginning of Iraq state building shall ease this conflict and peacemaking in the post-conflict period?
7- To what extent the Iraqi powerswas to manage their disputes in non-military like elections which was held in 7112?
2- What is the range of the extent of the political operation after the American withdrawal?
The important

After the fall of the Iraqi regime in the 9th of April 2003, and after the disintegration of the country, political and party political chaos that had never been witnessed before, has now taken over. In the past 2 years, the American military forces had a primary role in spreading this chaos and disorder by applying a set of wrong measures and policies. This chaos that is still affecting the iraqi people was completely ignored by the USA even 2 years after the occupation, no serious steps have been taken in order to bring back order and security, on the other hand, most of the government institutions and its forces were disintegrated, along with the decision made by Paul Bremer of dismissing all the iraqi journals and the workers of the