تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم

This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

The study sought to identify the attitudes of PhD students towards establishing the field of educational administration. The study followed the descriptive survey method. The questionnaire was used to collect information from the study community consisting of (95) male and female students in the department of educational administration and Planning. Among the most important results about students ’attitudes towards establishing the educational administration field are the following: 1) identifying the necessity of establishing the educational administration field. 2) Encouraging students to attend seminars and scientific conferences in Islamic rooting. 3) there are no statistically significant differences in the attitudes of doctoral s

Abstract:

        Organizations need today to move towards strategic innovation, which means the analysis of positions, especially the challenges faced by the change in the external environment, which makes it imperative for the organization that you reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures. Now this research dilemma intellectual two-dimensional, yet my account in not Take writings and researchers effect strategic innovation in re-engineering business processes, according to science and to inform the researcher, and after the application represented in the non-application of such resear

This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

The propaganda discourse is the most widely circulated in the media and communication studies, where the interest of scholars and researchers in this field has become clear in the analysis and interpretation of the content of this discourse, to identify the intentions, purposes and objectives of the communicator activity, which exceeded the borders of states in the heated atmosphere of rivalries and political conflicts that characterize The countries of the world as a whole and for many years.

In particular, the economically and militarily developed countries (the Nordic capitalist countries) have exerted special efforts in the production of information and ideas, using advanced methods and means in all details of communication w

ABSTRACT

            A laboratory experiment was carried out during winter season of 2021 in the Seed Technology Laboratory- College of Agricultural Engineering Sciences/ University of Baghdad, to find out the allopathic effects of aerobic and terrestrial aqueous extracts of Artemisia vulgaris L. on the seed germination and seedling growth of linseed. A factorial experiment according to a completely randomized design (CRD)at three replicates was used; the first factor in clouded type of aqueous extract for two plant parts which were aerobic (stems and leaves) and terrestrial (root and rhizomes), while the second factor included five concentrations

يعد الكيمياء من العلوم المهمة التي تدرس في جميع مراحل التعليم الاساسي ومراحل التعليم العالي في كليات (الزراعة ، العلوم ، الصيدلة ، التربية الاساسية ، الطب ، طب الاسنان ، الطب البيطري) لأنها تدخل في الكثير من مفاصل الحياة اليومية وما لها من تأثير في تقدم المجتمعات من الناحية الصناعية والاقتصادية حيث تدخل الكيمياء في الصناعات الغذائية ، والصناعات الدوائية او صناعة الاقمشة والزراعة وتطوير الثروة الحيوانية عن ط

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

This study was conducted to evaluate the bottled water quality for the six-producing companies in Baghdad city, where selected six brands which are the most marketed in the Iraqi market, especially in Baghdad, where taking the proper amount of bottled water in September 2015 and included the studied characteristics (EC , pH ,TDS, Turbidity, Ca+2, Mg+2, Cl-, No3-, So4-2, HCO3-, Na+ and K+) in addition to the total population of bacteria aerobic and coliform, and compare the results with the standard specifications of the Iraqi and the World Health Organization (WHO), as well as to compare the results of sampling specifications mentioned on the packaging by the producing companies. The results showed the presence of high significant differ