The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

Abstract

Purpose: The research attempts to Stand on the reality of the effective application of of strategic information systems in telecommunications companies in the Kurdistan Region, and what is the amount of the impact of such systems on promoting of Strategic Intelligence.

Design/Methodology/Approach: The Applied method has been used, In order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then distributed to (11) Company of Iraqi communications operating in Kurdistan Region companies, it has been used questionnaire to collect data in order to develop

This research aims to determine the role of employee performance evaluation of the achievement of the quality of human resources in the Office of the Inspector General / Martyrs Foundation requirements by employing comparison steps reference with the Office of the Inspector General / Ministry of Higher Education and Scientific Research, has been touching the researchers need the Office of the Inspector General / Martyrs Foundation to apply assess the performance is good for workers and the employment of its outputs to achieve the requirements of the above-mentioned system, and in order to stand on this role we raised the following question President: (is the quality of human resources requirements are achieved through the employm

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

Parmi les oeuvres d'Albert Camus, qui s'éloignent un peu de sa
tendance générale qui traite les thèmes de l'absurde ,du néant et de la
question de la mort , on trouve son recueil "l'Exil et le Royaume" 1957
qui contient six nouvelles qui sont d'une invention moins épouvantable
(le Renégat , la Femme adultère , les Muets , le Pierre qui pousse , l'Hôte
et Jonas). Ces nouvelles , à l'exception du "Renégat" , ne provoquent pas
les questions philosophiques et dialectiques qui dominent la plupart des
oeuvres d'Albert Camus , Mais ces nouvelles traitent tout simplement la
question d'homme exilé dans son existence et sa recherche perpétuelle
de son royaume.

In the present work, the surface properties of mixed binary surfactants containing sodium dodecylbenzene sulfate (SDBS) and Tween 80 (TW80) surfactants in aqueous solutions were studied at temperature 293 K using surface tension measurements. The critical micelle concentration (cmc) magnitude for both individual surfactants and their mixtures were established the obtained results revealed  that the magnitude of cmc of the mixtures are less than the magnitude of individual surfactants and decrease with the increase in Tween 80 percent in solution which indicate the nonideal  mixing of the two surfactants. The values of molecular interaction parameters  and the mole fraction of surfactants in the micelle (X1) were calculated

ان الضريبة المفروضة على المكلف يجب ان لا تكون قيدا على حق الملكية الخاصة

The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and

The relation ship between Syria and Lebanon is a distinguished one
because of the cultural social geographic and historical common factors. So
that, Syria considers that Lebanon has a stratieyical depth for it, especially its
conflict with (Israel) does end and parts of its lands still under the occupation
of the Zionist thus, any conflict in Lebanon between parties and ethnics
groups could be considered an important influence on the bases of the Syrian
policy. Moreover the issue of Palestine which is considered the central issue
for Syria and Arab as whole. In addition to some of the political movements
that happened in the region itself. It could be said that Syrian interference in
Lebanon has a positive infl

In light of what constitutes the cultural factor from a great importance in the context of the incorporation of an active and participant civil society in the process of democracy- building and the achievement of political development, this article tries to look at the concept of the political culture and the civil society with the stand on the nature of existing relationship between them in its theoretical part, then the move to dissection of the civil society crisis in Algeria under the prevalent cultural values for understanding the relationship between the two variables in its empirical part, as a step towards the detection on the pivoting of democratic values in activating the political participation and attainment the democratic co