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محاسبـــــة التكاليـــــــــف كنظام للمعلومات واثرها في قرارات التسعيـــــــــــر: دراسة تطبيقية في الشركة العامة للزيوت النباتية
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Costs are considered the main factors in making pricing decisions in practical application for the availability of information related to these costs relatively to other factors in addition to the management direction toward covering costs in the long term , at least for the continuity of production .

             Recently, the development occurred in the industry, the appearance of modern technology as a result of projects expansion and the use of automation in production that demands the increase of the activities for the purpose of productions engineering , and the concentration on examining and testing product before it is marketing , and the development of employees skills by using training courses curricula to improve their efficiency and skills in work . All these changes have great influence on increasing indirect costs , and at the same time decreasing the ratio of fee relatively to costs as a whole.

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Organizational commitment and its role in enhancing the performance of employees : exploratory search of the views of a sample of managers and employees of the General Company for Dairy Products
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Expected to The organizational commitment by employees increases their loyalty towards their organization and thus contribute to enhancing their performance , therefore this study aimed to discover the relationship and the impact between the organizational commitment (emotional commitment, standard commitment, continuous commitment) and the performance of employees in the company researched, additional to know the available organizational commitment levels of employees in the company researched and its impact on the performance of employees, Research was conducted at the General Company for products in the dairy to achieve the goals of research has been developed questionnaire conation (22 ) items to collect data from the study s

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The use of analytical procedures to detect Earning Management Practices
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            That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Impact of empowerment and functional flexibility in evaluating worker performance :an empirical study
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This study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extractio

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
The Impact of Agile Methodologies and Cost Management Success Factors: An Empirical Study
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Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
ORGANIZATIONAL ENERGY ITS ROLE IN THE RELIABILITY OF MANAGEMENT STRATEGIES (APPLIED STUDY)
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     This aims tackles the importance of the organizational energy of the hotel organizations that search the success in the business field to penetrate in the whole tourist markets, and to draw the policies and firm rules which must be framed with the administrative strategies that contributed in creativity and achievement the targets besides provide a future vision due to its position among the competitive henceforth achieving the activity. This is what the chapters tackle in the theoretical side. Also many general questions have been arisen to determinate the importance of the research and many other special questions that express the problem of the study. To limit the levels of study alter

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
اثر استخدام دورة التعلم في تحصیل طالبات مرحلة الرابع العام للمعلومات الفیزیائیة واستبقائھا
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This research aims to reveal the impact of applying a teaching course in
gaining and preserving information by female students comparing with the
traditional method, through testing the two following hypotheses:
1. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the control group of female students taught using the traditional
method.
2. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the contro

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying the target costing technique on rationalizing pricing decisions in economic units
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                The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Class and its impact on society
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Man has a great role in the development of society in all fields, and therefore the human thought played a great role in its continuous pursuit and insight into the social classes that differ in their privileges, which makes the members of society not reconcile because of that disparity that is not based on human principles, so one class exploits another, and this is what stopped me Rather, it prompted me to choose the topic (class and its impact on society) in order to show the impact of classes on each other negatively and positively, so I work to avoid the first with the recommendations I put forward and offer guidance, and strengthen the second, and after this topic of necessity in a place because of the imbalance and promise of appr

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Publication Date
Wed Dec 18 2019
Journal Name
وقائع مؤتمر
واقع تطبيق خصائص الحوكمة في ميدان الإدارة العامة دراسة تحليلية في المنظمات العامة في العراق
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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
The strategy of spreading extremism and its impact on Egypt regional role
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ABSTRACT The importance and objectives of the study were an attempt to understand the methodology of disseminating radical thought and the reasons of social acceptability that make young people embrace this thought. It also sheds light on the impact of this phenomenon on the regional role of Egypt and examines the strategic means and standards that the Egyptian state focuses on in immunization and prevention of extremism.

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