This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the company's reliance on traditional methods of calculating the cost of products and hence the lack of a causal relationship between the bases used in distribution centers and cost caused in cost occurs, and the most important recommendations the need to adopt economic units on modern management techniques to improve Production processes because of its large andprominent role in promoting the competitiveness of these units in the face of the currentenvironment accelerated change and reflected from the achievement of the objectives of the unit in the survival, growth and continue to offer low prices and high quality products.
The Christian religion came in love and co-existence with all human beings, united in the minds of its people, including the great creation to form a strong unit of high ethics that contributes to the unity among the members of society and coexistence in security, peace and love of harmony.
Background: Hypertension and dyslipidemia are
cardiovascular risk factors that commonly coexist .
Objective : To evaluate the effects of ß - blocker
(Atenolol) , ACE inhibitor (Captopril) calcium Channel
blocker (Nefidipin ) and diuretics on serum lipid profiles .
Method: Thirty untreated hypertensive and 147
hypertensive patient treated with these antihypertensive
drugs, attending different public health clinics in Basrah
pronivce were enrolled in this study .
Serum lipid profile were determined enzymaticaly using kits
from BioMerieux, France .
Result : The study has revealed that ß-blocker do not
significantly affect total cholesterol ( TC ) and LDLcholesterol , but increase significantly triglycer
The unbalanced distribution of investments in the economic fields of the 1950s had a negative impact on the overall economic life of the country in that period and subsequent periods. Since the 1960s, the planning agencies have tried to reduce the negative impact of imbalance in regional development and the emergence of disparities in development between the regions of the country and to identify disparities in levels of spatial development. At the planning level, there have been many studies and mathematical and statistical models to analyze variance and clarify its dimensions and to measure the degree of developmental disparity between Regions and means of narrowing this problem and the development of policies and strategies for develo
... Show MoreThroughout this paper, T is a ring with identity and F is a unitary left module over T. This paper study the relation between semihollow-lifting modules and semiprojective covers. proposition 5 shows that If T is semihollow-lifting, then every semilocal T-module has semiprojective cover. Also, give a condition under which a quotient of a semihollow-lifting module having a semiprojective cover. proposition 2 shows that if K is a projective module. K is semihollow-lifting if and only if For every submodule A of K with K/( A) is hollow, then K/( A) has a semiprojective cover.
The risks are considered as a large challenge facing the human communities. This challenge creates an economic and social burden which obstruct the community progress and influences on its evaluation in a negative way. In the last years, these risks began to increase and now it is necessary to face these risks in a regular and instructive methods in order to control over these risks and to limit its effects and reducing the losses, if it happened. The loss reduction and prevention programs produced by risks management are considered as a successful solution which enable to control these risks. These programs would not finish the danger in the community in a final way but it produces a practical solution reduces the negative effects and c
... Show MoreThis study aims at discussing the theoretical and applicable parts of the reading comprehension to help the teachers of Arabic. This study shows that the students have a general weakness in reading comprehension. The researcher handles issues related to reading comprehension and to practicing exercises of the training strategies such as: dialogue, discussion, discussion questions, continuous training, group works. Such skills will be used to analyze a poem to see the level of the students’ reading comprehension and to develop the students’ skills. The study answers two questions:
1- What is the reading comprehension from a theoretical perspective?
2- How can we develop the skills of the reading comprehension from the practical
Active Learning And Creative Thinking
The current research seeks to shed light on the role that social media can play, through the optimal use of it by students, in achieving academic excellence. The most prominent aims that constitute it are:Identifying the social sites most used by students; learning how students interact with the published study material on communication sites and benefit from them to achieve their academic excellence; and knowing the connection between using social media and achieving academic excellence, and the role that these sites play in achieving academic excellence.That incorrect use by students leads to adverse results, and thus affects their academic level. Failure of parents to monitor their student’ use of social media leads
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