Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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Abstract 

     This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences,

     The research aims to prepare a preliminary feasibility study that shows the importance of preliminary feasibility study in investment decision making, carrying out of the local demand of service provided in accordance with international standards and statement of investment opportunities available to the private sector in several investment methods. In order to reach the objectives of the study was adopted as a method of partial analysis at the level of economic unity through the study demand, supply, costs, economic and social profitability.

      The health sector in Iraq is one of the service sectors facing today a continuous deficiency

هدف المقال الكشف عن تأثير استراتيجيات إدارة الموارد البشرية بأبعادها)استراتيجية األداء العالي، استراتيجية االلتزام العالي، استراتيجية االندماج العالي( في تحسين المعرفة الرقمية بأبعادها )االبداع والمبادرة، تكنولوجيا المعلومات، الموارد، المشاركة والتعاون، الجودة( في وزارة العلوم والتكنولوجيا. تم اختيار المنهج الوصفي التحليلي االستطالعي نظرا لكونه األكثر مالءمة للبحث ً الحالي، واستبانة وزعت على مجتمع ال

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

The research aims at the following:

- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study

The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session  depending on   special statistical data  analyss .

The results are as follows:

 - The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o

     The Decision Making Process (DMP) is considered the vital from the point of view intellectuals.  That is because of its effect on performance and the level of productivity of the workers in any organization. In the educational organization in particular, it plays a pivotal role in the technical, managerial and supervision fields.  In addition to the productivity there was a great effect on the moral of the workers in all part of the organization, self respect and the problem solving approach to all work difficulties and challenges.  All that leads to a better working environment where goals are achieved in a collaborative effort.

     According t

According to the measuring the relationship between organizational loyalty and job satisfaction among staff members at one college in the higher education ministry in Iraq by using exploratory factor analysis methods to extraction the components which have the major effects on the variables related to organizational loyalty and job satisfaction .

The research contains four basic topics، the first section related to methodology and regarding the conceptual framework it is discussed in the second section، and the third section concentrated at the presentation and the analysis Scientific results and practical results are section presented in the fourth.

تتلخص مشكلة البحث في ان اغلب المناهج التدريبية لا تعطي اهتماما كبير لتدريبات تطوير القدرات البدنية العامة، ولا تفرغ لها مساحة كبيرة في المناهج التدريبية، هدف البحث - التعرف على تأثير تدريبات استراتيجيات ما بعد عدم التمكن في تطوير بعض القدرات البدنية لعينة البحث. واقترض الباحث ان هناك فروق ذات دلالة احصائية بين الاختبارات القبلية والبعدية لمجموعتي البحث، وبين الاختبارات البعدية للمجموعتين. وتكونت عينة