Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

يهدف البحث الى تعريف البنية الحضرية وخصائصها التركيبية وايجاد علاقة بين التركيب الفضائي للبنية الحضرية والسلوك الفضائي للافراد حيث عند تغير الخصائص التركيبية الشمولية او الموضعية للبنية الحضرية ستؤثر على ادراك الفرد للفضاء الحضري ومن ثم تغير سلوكه فيه، وتم اختيار منطقة الدراسة شارع المنصور الرئيسي (شارع مول المنصور) وذلك لما فيه من تغيرات قد حصلت في بنيته الحضرية اثرت على خصائص الشارع التركيبية وما اث

Financial compensation contracts related to Hajj

   Form of investment in infrastructure important factor to drive economic growth in any country, with the dwindling ability of governments to provide the necessary funds for such investments, emerged as a rising trend for private sector involvement in public projects and infrastructure, and one of these trends is the build-operate-transfer system (BOT), which commonly used in various developed and developing countries as one of the tools used in the implementation of these investments, as the private sector under this system design, finance, build and operate the project, and are re-administration of the state after a certain period under a contractual agreement between the parties of the contract. As this system provides majo

The research aims to form a clear theoretical philosophy and perceptions about strategic Entrepreneurship through the relationship between high Involvement management practices, the basis in creating that leadership and high-performance work systems as a support tool in achieving them according to the proposals (Hitt et al, 2011), in an attempt to generalize theoretical philosophy and put forward how to apply it within The Iraqi environment, and on this basis the problem of the current research was launched to bridge the knowledge gap between the previous proposals and the possibility of their application, aiming to identify the practices of high Involvement management and the possibility of high-performance work systems and thei

The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

اتضح لنا ما تقدم ان ما يسمى بالتنمية البشرية المستدامة لا تعدو تكون غير سياسة لتحشيد واستقطاب القوى المضادة للتقدم وتحويلها الى جيش موغل في منافعه بعد تشريكه بجرائم الامبريالية وتوظيفه ضد شعبه بإسم التنمية، وبإسم قلب لسلم الاولاويات، وتحريف تاريخ التقدم والتطور الذي لم يبني عرشه لا بتقديم الرعاية الانتاجية، الاقتصادية على الرعاية الاجتماعية، طيلة حقبة زمنية تجاوزت الاربعة قرون. ولما كان عصياً قلب ال

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

This paper is submitted as anew approach to simulate manufacturing control & planning system to define the problem of designing control system on the needs for materials.

Production planning & control is a total and complex operation, resides in the essence of manufacturing companies operations. The successful process of production planning and control systems is critical for the staying of manufacturing organizations in markets leading to the increasing consumer competition and which dominate most of manufacturing sectors because of the market oriented economy , thus , what has happened previously , that the companies possessed a great inventory of crude material, components, and groupings and they use in flexible techni

ملخـــص البحــــث

       يهدف هذا البحث الى تسليط الضوء على ظاهرة مهمة لا تخلوا منها معظم النتاجات التفسيرية، وهي ظاهرة النقد التفسيري، التي من خلالها يسلط المفسر الضوء على آراء المفسرين السابقين في تفسير آية أو مفردة من مفردات القرآن الكريم ثم التعقيب عليها كل بحسبه، ثم يعكف على بيان الدلالة الأوفق بحسب ما تجتمع عنده من قرائن.