This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

This research aimed to identify the structural model of the relationship between emotional creativity and self-efficacy among male and female students of the preparatory year at Tabuk University. The current study adopted the descriptive correlational approach, as it is appropriate to the nature of the study. The study tools contained (60) items that measure the relationship between emotional creativity and self-efficacy among the male and female students of the preparatory year at Tabuk University. The study sample was chosen by the stratified random method of the study community, where the study sample reached (183) male and female students of the preparatory year at the University of Tabuk. The results of the study showed that there a

The research studies the synthetic sculpture techniques in the outputs of the students of the department of art education in terms of the shape, texture, content and technique, and employing this style by the students of the department of art education on the college of fine arts, university of Diyala. The research consists of four chapters: the first chapter: the research problem summarized by looking for the synthetic sculpture and its importance in the treatment the industrial wastes in our social life, according to modern synthetic techniques, in the American and European sculpture. This technique has been employed in more than one contemporary artistic direction and style.
This study is considered important for the students of t

The effects of Internet use on university’s students:The effects of Internet use on university’s students:“A Study on a Sample of Jordanian University’s students "This survey aims to identify the most important effects of Internet use on Jordanian public and private universities’ students by monitoring and analyzing a set of indicators that show the quality of the effects on specific fields such as  cultural, social, psychological, moral and political effects .To achieve these goals, the study attempts to answer the following questions:1.   What are the effects of Internet’s use on students?2. What is   the relationship between the effects and demographic variables such as  gender, age, family size an

This research is one of the public research aimed at identifying the communication habits and the implications of the content on the communication process, especially as the audience of specialized media is often characterized by effectiveness, depth and active in tracking the media message and interaction with its content. It means such audience is a positive, very active, dynamic, and very alert audience driven by his interests and psychological needs to watch specific programs meet his desires.

This satisfaction can only be achieved through the use of specialized media capable of producing programs that will communicate and interact between the ideas you present and this audience.

The phenomenon of specialized satellit

Research aims to know the impact beyond the defined in the collection. The research community is the second school students at Baghdad University and a research sample (63) students, the number of experimental group (27) students and a control group (30) students.  The researcher was rewarded in variable lifetime for students and educational attainment and educational level of the parents and the educational level of mothers. The researcher has developed a test took the number of paragraphs (20).  A test was true after it has been submitted to the Group of arbitrators. The test was consistent with test method used and the reliability coefficient (0, 88). Either the statistical methods used by the researcher are: Pearson correla

Abstract:
The problem of the research is that the person face in the starting of his
profession life is to go to the right profession that he or she fits in when the
person enter the works sea many problems appear to him on of them is his
non-accordance with his job ,the research targeted to know the levels of the
accordance of the kindergarten teachers and the relation between the
profession accordance and other like the kind of level and the time of service
and the research worked with (150) kindergarten teachers from the
introductory class and (150) kindergarten teachers from the kindergarten class
for the study year 2008-2009 .
The research been made a measure to get the goal of the research after
the

هدف البحث الى التعرف على درجة الطمأنينة الانفعالية لدى تلامذة الصف السادس الابتدائي ،والتعرف على دلالة الفروق في الطمأنينة الانفعالية تبعا لمتغير النوع (ذكر –انثى) ، تبعا لمتغير التحصيل الدراسي الاب ،تبعا لمتغير التحصيل الدراسي للام، وتألفت عينة البحث من(150) تلميذ وتلميذة من تلامذة الصف السادس الابتدائي من مركز محافظة بغداد، تم تبني مقياس الطمأنينة الانفعالية لماسلو وأظهرت النتائج الاتي: 1-أن تلامذة الصف ا

المستخلص ورمى هذا البحث الى التعرف على الصورة الذهنية للنقابات المهنية لدى الجمهور المنتمي لها ويهدف هذا البحث لمعرفة الصورة الذهنية التي يحملها جمهور(المنتمي) للنقابات المهنية عن طريق التعامل المباشر مع نقاباتهم و معرفة مؤشرات تلك الصورة ومصادر تشكيلها اذا حددت الباحثة مشكلة بحثها بالتساؤل الرئيس : ( ما الصورة الذهنية للنقابات المهنية لدى جمهورها) والتعرف على صورة النقابات عند الجمهور المنتمي لها و