The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including t

This study Concentrates on modern variable in the human resources management that is Core Competency.

The field study is two of Public organizations, The first is Educational Baghdad Hospital, the other is the state Company for Batteries industry, the problem of the study determincs some questions and hypotheses. The data was Collected by questionnaire which Contains six Core Competences leader ship, Communication, frontline execution, development, innovation and self management .

The sample contains (26) doctores and (28) heads of departments in  the company.

The study points out many conclusions, the main of it, there is significant differences amon

The performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the  activities of  industrial project  or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.

The process of performance evaluation depends upon several criteria and indicators within the

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the

Abstract:

     The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning

The research seeks to determine the nature of audit services, their characteristics and the basic concepts of services marketing audit and definition of the rules and basic dimensions of the marketing audit services through the knowledge of the elements of the marketing mix and test the preferences of customers and auditors of the factors affecting the marketing audit services by selecting a sample of the owners of some of the projects and companies and a sample of auditors has been use the resolution to achieve the objectives of the research where a good question to the owners about the most important factors in your choice of the Audit Office and asked the organization to answer according to the standard trio (very important, a few imp

ان ترجمة الافعال التي تصف احداث جارية وقت لحظة التكلم او في حالة استمرارية تفصح عن اختلافًا جذريا بين الإسبانية والعربية بسبب طبيعة الأفعال التي تصف هذه الأحداث، منها تعقيد بعض الصيغ، خاصة باللغة العربية، وعدم التكافؤ النحوي بين اللغتين في الكثير من البنى اللغوية. بهذا المعنى ، نجد أنه في اللغة العربية ، تتم صياغة هذه الظواهر اللغوية عن طريق أفعال تسمى الأفعال الناقصة التي تختلف طبيعتها ووظيفتها داخل الجملة

An advertisement is a human activity as old as human societies. As it was practiced by each society in accordance with the circumstances of the times and the means of communication available. The evolution of advertisement in the modern era reflected many factors to become an essential part of the lives of individuals in the world. Interesting in television advertising has increased in particular because it is the first and most influential mass media in the minds of people.

Advertisements play a big role in our lives as individuals. As advertisements surround us where we have been found; and bring us many benefits; as well as their contribution to accelerate the process of economic development a

The research is to use the specifications and detection of the main and secondary causes of the problems that lead to the weakness and low quality of local production in Iraqi companies and develop appropriate solutions to them, as Iraqi companies suffer from the low quality of production, And the adoption of the requirements of ISO 9001: 2008, which contributes to the development of production processes within the company, and through the field co-operation and survey conducted for public companies affiliated to the Ministry of Industry and Minerals, The importance of the research through the statement of the most important problems facing the General Company for vegetable oil industry in terms of low and weak in production qual

The mediation system is based on settling the dispute amicably through the intervention of a third party by bringing views closer away from the judiciary, which is an amicable way to settle disputes, which disputants resort to voluntarily, but some Western legislation has begun to impose resorting to mediation to settle disputes compulsorily, to take advantage of its advantages, get rid of the disadvantages of resorting to the judiciary in some disputes, and relieve pressure on the courts.