The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to a series of challenges and changes imposed on who wants to continue looking at the product from the point of view of the customer and adapt to these changes is the adoption of the entrances and strategic cost management techniques.
The Current research aims to identify ( The effects of 4EX2 Model in Misconception of Chemical concepts and Higher Order Thinking for the Students of the Third grade average ) , To verify the objective of this research , the researchers added nul hypothesis following : There is no difference is statistically significant at the level of ( 0.05 ) between the average scores of students who studied 4EX2 Model and the average students who studied by using the Misconception of Chemical concepts and Higher Order Thinking test. The research was conducted on a sample of the average Third grade students in a Baghdad secretary for boys affiliated to the General Directorate for Educational in Baghdad Al – karkh 3 and for academic year ( 2015 – 2
... Show Moreتقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،
The focus of this research lies in the definition of an important aspect of financial development, which is reflected on the alleviation of poverty in Iraq, namely financial inclusion and then taking the path of achieving a sustainable economy, certainly after reviewing one of the important international experiences in this regard and finally measuring the level of financial inclusion in Iraq and its impact on poverty reduction through the absolute poverty line indicator.
Development and progress of the fleet and the navy in Oman during
the reign of Sultan Said bin sultan from 1804 to 1856.
It had second level in Arab Gulf and Indian Ocean during the first half
of nineteenth century. The fleet of Oman in this time became after British
fleet.
Several reasons were behind the development of Omani fleet
- First : The aim of Sultan Said was to built a large navy yard in Arab Gulf
and Indian Ocean to encourage him -to made many ships factories.
- Second: Arab Gulf and Indian Ocean within the reign of Sultan Said
wittinsed the confilicts and wars between different forces it drived Sultan Said
to built agood and strong navy.
- Third The main aim of Oman during the reign of Sultan
Abstract An experiment was conducted to study the effect of Glomus mosseae and two concentration (21 and 42%) of super phosphate. They used either to be separated or together with inoculation of G. mosseae on physiological characters of Horeum Vulagera . The results showed that all treatment affected significantly especially super phosphate at the above concentration together with G. mosseae. The effects appeared as an increase in plant height , leaves area , dry weight of total plant , stem dry weight , leaves dry weight , tiller’s number , flag leaf area , dry weight of flag and also increased in CGR , RGR , RGR- NAR , LAI . The yield component increased in number of spikes, number of spikelet’s / spike, number of grain / spike, weigh
... Show Morehave suffered from deteriorating residential neighborhoods, poor economic, social and urban living conditions of the population and deteriorating the infrastructural and superior services. These problems were the secretions of these cities' rapid urbanization. Based on the principles of sustainable urban planning and in order to achieve adequate opportunities for the lives of the population and provide them with sustainable livelihoods, policies have emerged to upgrade along the lines of community participation and programmes to reform and develop those neighbourhoods, raise their efficiency and make them livable. Thus, the problem of research was identified "The absence of a comprehensive cognitive perception of the most prominent facto
... Show MoreThe study was conducted for the detection of Aflatoxin B1(AFB1) in the serum and urine of 42 early and middle childhood patients (26 male and 16 female ) with renal function disease, liver function disease, in additional to atrophy in the growth and other symptoms depending on the information within consent obtained from each patient, in addition to 8 children, apparently healthy, as the control. The technique of HPLC was used for the detection of AFB1 from all samples. The results showed that out of 42 patient children, 19 (45.2%) gave positive detection of AFB1 in the serum among all age groups patients with a mean of 0.88 ng/ml and a range of (0.12-3.04) ng/ml. This was compared with the cont
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هذه الورقة البحثية تهدف الى مناقشة سبل تطوير التعليم العالي في العالم العربي والارتقاء به لخلق راسمال بشري وثقافي قادر على مواجهة تحديات العصر، فالتنمية الاقتصادية في العصر الحالي ما عادت تعتمد على المواد الاولية بل على القيمة الابداعية للانسان التي اصبحت اساسية في المنافسة الحالية بين الشعوب الانسانية و اصبح الفكر المبدع هو المنافس الحقيقي المهم حيث تصنع احدث الاجهزة الحديثة باحجام صغيرة ومواد اولية اقل
... Show MoreThe literary aspect of any text reveals when it used The inspiration language
which reveals the creative aspect of language for the creator (writer) he in turn
will seek for the best choice from these aspects then, he will distribute them due
to their intention, and according to the their context
Thus, propagandistic text contains many moral features which the language
accord to thus , we found that the morning (dua al asbah)is full of creative
literary manifestations through many abstentions which happened in different
structures that contain the text, especially in structure of metaphor, and contrast.
we found many outstanding gaps and abstentions in these are given life, matter
that gives the text the most l
Performance measurement is considered one of the most important issues in
Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit
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