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.
Resumen
Sotileza , localismo santandrino de sutileza , es la parte más fina del aparejo de pescar donde va el anzuelo. Es la obra maestro de José María de Pereda.Su ambiente , el Santander viejo, anterior al año 50,evocado emocionadamente - emociόn romántica contenida en los trazos sobrios y firmes de un naturalism psicolόgico y paisajista,el Santander que el autor confiesa poseer en el fondo de su corazόn,«y tenerlo esculpido en la memoria de tal suerte que ,a ojos cerrados,me atrevería a trazarle con todo su perímetro y sus calles, y el color de sus piedras, y el número, y los nombres, y hasta las caras de sus habitantes».Dentro de la grandeza primaria de las criaturas de Pere
... Show MoreThe inflation phenomenon inherent to all economies in the world, including Iraq, and to find out the reasons for this phenomenon must be measured impact on the national economy, and is the index of consumer prices of the most common measure of inflation in order to find the means and the treatments needed and this can be reached through the study of the role of aggregates Commodity and its impact on the general trend of cash inflation, in Iraq for the period 2004 2009 to determine the groups lead to inflation in Iraq, where it emerged that the group rent is ranked first in the proportion of its contribution to the index of consumer prices, and food group is ranked second. The fuel and lighting group ranked third.
تتنوع الإمراض التي تدعى بإمراض العصر وتتعقد باستمرار والتوازي مع تقدم البشرية في مجالات التطور العلمي والاجتماعي ومختلف مجالات الحياة الأخرى .
فبالإضافة إلى الإمراض الفيروسية والعضوية والنفسية هناك مرض تعاطي وإدمان المخدرات (الهاشمي , 2002 ، ص1).
لم يعد خافيا على احد إن خطر الإدمان على الكحول والمخدرات والمؤثرات العقلية أصبح اليوم يهدد امن وسلامة العديد من دول العالم
... Show Moreobjective of this research is to identify some of the obstacles that face secondary school teachers of the Arabic language courses in using modern teaching methods in class.
The research focuses on secondary school teachers of the Arabic language courses at the central region of Nineveh Governorate for the school year (2008-2009). 30 teachers out of 792, were randomly chosen to apply the research tool upon.
To fulfill the objective of this research, the researcher first surveyed a number of teachers , he then identified four categories of obstacles; obstacles related to school administrative system and environment, the teacher, courses and pupils, and the nature of teaching method
... Show MoreThe success of any work requires the development of prior plans for the success of this work as well as providing the necessary sources of funds for the implementation of those plans, where the start of the research problem of delayed sending project proposals to the Ministry of Planning to do its job oversight in checking the technical and economic of those projects feasibility studies, has sought the researcher to the statement of need activating the role of the Ministry of planning in the study of projects before they are implemented and the trade-offs between important projects and projects the most important as they related to the usefulness of the community as well as the economic feasibility evaluation of them in terms of providin
... Show MoreEmissions of particulate matter from nanopapers as well as inks and organic solvents during the printing operationand copying machines constitute a threat to human health, especially with long time exposure in closed working environments. The present study was conducted in some printing houses and copying centers of Baghdad city during February and April .The studyproved the occurrence of an air pollution problem concerning lead and zinc contents in all the study sites. The levels of Pb, Zn and Cu were collected by low volume sampler from the air of the study sites then filter papers digested and determined the heavy metals by flame atomic spectrophotometer. Particulate matter was measured by Aerocet, Microtector meter device was use
... Show Moreتعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن
... Show MoreSome great families in England had competed for the sake of getting authority and power in England.
This competition turned to be a bloody civil war which extended till 1455 and ended with the victory of Henry Tudor whose judgment in England started from 28th of August 1458, consequently a new dynast which is known as (the Tudor)has established