The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as the main tool for data collection research which included (31) items distributed on (50) employees in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company i

This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

Recently, environmental noise has arisen from various sources, such as those from exhaust mufflers of combustion engines found in cars, trucks, or power generators, which produce significant noise during their operation. Controlling the radiated noise from these mufflers is a major factor in improving acoustic comfort and minimizing the impact on the surrounding communities. Numerous research has been presented for this reason by modification of the internal structure of the exhaust muffler. The main objective of this work is to reduce the noise level emitted from exhaust mufflers. This can be achieved by adjusting structure parameters to attenuate the surrounding environment's radiated noise. Analysis of pressure-wave propagation h

The Internet has added another dimension to public relations in institutions and organisations, as it provided tools and communication channels, especially social networking sites, which provided information and data on public relations for the institution through these websites. In addition to its communication with its audience, and the audience's interaction with it, so our research tagged (the effectiveness of public relations of the Sunni Endowment Diwan through social networking sites): An analytical study of the official Facebook page of the Diwan that addresses the knowledge and monitoring of the contents of the official Facebook page that public relations adopt in providing information, data, and activities of the Sunni End

Objective: To know the impact of social networks on the mental health of adolescents in the city of Diwaniyah.
Methodology: A descriptive cross-sectional study was conducted on adolescents in preparatory schools in ALDiwaniyah
City Center, for the period from Jun 26, 2015 through to October 20, 2015. The schools were
selected from using Probability sampling (240 random samples) six schools were selected from 32 schools (20 %
from total number) the schools were chosen by writing the names of all schools on a pieces of paper and put in
bags. Then, selected six schools random, three boys schools (2 preparatory and 1 secondary) three girls schools
(2 preparatory and 1 secondary), then I chose the sample the students in grad

Abstract

     Oil is considered a commodity and is still an important and prominent role in drawing and shaping the Iraqi economic scene. The revenues generated from the export of oil are considered the main source of the general budget in cash flows.  

     Since the revenues consist of quantity and price and the latter is an external factor which is difficult to predict, The effect of any commodity on its price, which is proven in the theory of micro-economic, but it is observed through the research that the response is slow, which means not to take advantage of the rise in prices, by increasing the quantity exported, the result of several facto

The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top  of  the education`s  pyramid which take part in developing the human  resources and provide the human staff to raise the productive efficiency, and improve the social , economic level                                  

In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe

The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

Purpose – measure the relationship between operation management strategies as an independent variable on the customer's delight as an approved variable.

Design/methodology/approach – The research sample vocabulary included sales representatives and customers of the researched markets at a rate of (100%). The recovery rate is (95) Customers and (95) delegates for the products for the factory in neighbourhood (Banooks and Karrada ) regions were randomly chosen from an open community in these two residential areas. Statistical methods were used (arithmetic media, standard deviations, t-test,  correlation coefficient (Horst), simple regression analysis).

Findings – The people in charge of the factory management nee

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost