In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

            Human behavior is one of the topics that has captured the attention of researchers throughout the ages, and motivation is one of the manifestations of this behavior, which indicates the extent of interest in a particular topic and their unwillingness to rush towards a particular topic. The topic of motivation is one of the important topics of interest to the teacher and coach in the field of sports. The aim of this research was identifying the level of motivation for junior students, and the differences in the dimensions of motivation for junior students in squash lessons. We used the descriptive survey method, and the research sample was chosen randomly. Only male of the junior students in the College of Phys

Writing in English is one of the essential factors for successful                      EFL learning .Iraqi students at the preparatory schools encounter problems when using their background knowledge in handling subskills                                  of writing(Burhan,2013:164).Therefore, this study aims to investigate the 4^thyear preparatory school students’ problems in English composition writing, and find solutions to these pro

The aim of this research is to develop qualitative workouts based on certain sensory perceptions for the development of offensive basketball abilities and to determine their impact on female pupils. Several findings, based on the au-thor's extensive expertise instructing basketball materials and our closeness to the sample, revealed deficits in some sensory perceptions “in the game of basketball”, which impair the accuracy of passing the ball to the best team-mate. It also affects the pace of dribbling and the difficulty of selecting the op-timal moment and distance to fire. Therefore, the researcher designs qualita-tive activities based on many sensory experiences, including distance, speed, force, and direction shift. In addition, the

The process of selection assure the objective of receiving for chosen ones to high levels more than other ways , and the problem of this research came by these inquires (what is the variables of limits we must considered when first preliminaries selections for mini basket ? and what is the proper test that suits this category ? and is there any standards references it can be depend on it ?) also the aims of this research that knowing the limits variables to basketball mini and their tests as a indicators for preliminaries for mini basketball category in ages (9-12) years and specifies standards (modified standards degrees in following method) to tests results to some limits variables for research sample. Also the researchers depends on (16)

The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

Abstract

The current study aims to identify university students' attitudes towards reading and its relationship to some demographic variables in the universities of the Sultanate of Oman. The study sample consisted of (1434) male and female university students from various Omani public and private universities affiliated with the Ministry of Higher Education. The study covered all (11) governorates of Oman. The researcher adopted the descriptive analytical approach. The researcher employed a scale of reading attitudes to collect the needed data. The study results showed that university students' reading attitudes recorded a high degree. The results also showed there are statistically significant differences at th

  The research aims to find out the difficulties of studying the subject of modern and contemporary history and its proposed solutions from the point of view of the students of the literary sixth in the secondary schools of the Directorate of Education Rusafa I-Baghdad, the research community of students of the literary sixth stage, which Number(150) students,and to achieve the- And Fisher's equation-and percent weight).The results showed the existence of a number of real difficulties achieved for the study of modern and contemporary history of the sixth literature, and the data showed the existence of Unreal difficulties diagnosed from the students ' point of view .In light of this, the researcher dev

This research tests the relationship linkage and effect between the Employees Empowerment Strategy and Organizational Innovation, The research problem is how to understand the Employees Empowerment Strategy role in the achievement Organizational Innovation in Diyala Public Company For Electrical Industrial. A questionnaire was used in data collection depending on the distribution of (32) forms to the research sample. Data were analyzed Using (SPSS)program. Using a number of statistical tools for tests the research hypothesis. The research found set of conclusions, one of the most important thinks was, that there is a linkage and impact relation between Employees Empowerment Strategy, its variables, and Organizational Innovation a

Abstract

        The critical success factors of the means of the most modern in determining the main directions for organizations to achieve competitive advantage. and can be a critical success factors in organizations that overlap in the functional areas of the organization. that successful organizations use these factors to get to the uniqueness and distinction. as the entrance of critical success factors with the capacity Evaluative phase correction because discovery increases the perception of managers of what is important to the organization and using them to get to the Strategic Entrepreneurship. as it begins in terms of permanence of success and