Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This

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.

In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

     The research problem revolves around the failure of Maysan Oil Company to have a strategy that enables it to keep up with work in a mysterious and highly dynamic environment. Therefore, the research aims to present a proposed strategy that is comprehensive and realistic to the Maysan Oil Company for the next five years (2020-2024) based on the position and conditions of the company Current and future by adopting the scientific foundations for formulating the strategy, and the importance of research lies in the company's situational analysis to know its internal capabilities from strengths or weaknesses and diagnosing the surrounding elements of opportunities or threats so that this analysis represents a s

In this research, the problem of ambiguity of the data for the project of establishing the typical reform complex in Basrah Governorate was eliminated. The blurry of the data represented by the time and cost of the activities was eliminated by using the Ranking function and converting them into normal numbers. Scheduling and managing the Project in the Critical Pathway (CPM) method to find the project completion time in normal conditions in the presence of non-traditional relationships between the activities and the existence of the lead and lag periods. The MS Project was used to find the critical path. The results showed that the project completion time (1309.5) dinars and the total cost has reached (33113017769) dinars and the

The most important contemporary issues which related to the survey of the influence of communication development technology to land use sustainability. The research aims to explain the changes that happened in the quality & land use activities performance by understanding the transformations due to modern technology and its impact on current uses and its impact on changing functional relationships between those uses to create new combinations or hybrid uses.Research will follow the analytical descriptive approach in presenting the problem of research. Research has several conclusions & recommendations, one of conclusions is the change of the place concept and its relation to changing the concept of land use and its sustai

                The characteristics of sulfur nanoparticles were studied by using atomic force microscope (AFM) analysis. The atomic force microscope (AFM) measurements showed that the average size of sulfur nanoparticles synthesized using thiosulfate sodium solution through the extract of cucurbita pepo extra was 93.62 nm. Protecting galvanized steel from corrosion in salt media was achieved by using sulfur nanoparticles in different temperatures. The obtained data of thermodynamic in the presence of sulfur nanoparticles referred to high value as compares to counterpart in the absence of sulfur nanoparticles, the high inhibition efficiency (%IE) and corrosion resistance were at high temperature, the corrosion rate or weig

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

production of the spot in the news channels - a study of patterns of spot media used in the production of spring breaks Arab Al-Arabiya

 The spacers news in Arabic, one of the messages that seek channel output are fit and policy on the one hand and meet the needs of viewers for information intensive and image influential to find out the latest developments on the Arab arena, especially the Syrian revolution on the other and thus The viewer for the type of coverage the stomach through a newsletter about the event on the one hand to keep following up on her and eager to watch the other hand

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The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n