The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Academic writing is a key skill for success in academic life, particularly for graduate students of a foreign language. The importance of writing to academic culture, practice, and knowledge building has led to a great deal of research in many fields, including rhetoric and composition, linguistics, applied linguistics, and English for Academic Purposes (EAP). Often, studies and research investigating academic writing are motivated by the need to inform the learning of writing to native and non-native English-speaking students, through both descriptions of professional academic writing as well as through comparisons of novice writer (native and non-native Englishspeaking) and expert production. However, while learning about academic writing

أن أهمية البحث تكمن في أعداد منهج تعليمي مقترح وفق أنموذج بايبي وتعلم مهارتي الاعداد وأستقبال الارسال بالكرة الطائرة للطالبات وتكمن أهمية أنموذج بايبي بالمساعدة على توظيف المعلومات في المواقف المختلفة،وان مشكلة البحث جاءت بعد أطلاع الباحثات على الدراسات والمصادر السابقة لاحظت بأن هناك ضعف في الاداء المهاري في مهارتي الاعداد وأستقبال الارسال بالكرة الطائرة من قبل الطالبات لذلك أرتأت الباحثات الى التع

استهدف البحث اعداد تدريبات الكروس فت(cross fit).التعرف على تأثير تدريبات الكروس فت لتطوير لتطوير القوة الانفجارية وسرعة الاستجابة الحركية ودقة الأداء لمهارة والضرب الساحق للاعبي الكرة الطائرة). وتضمن مجتمع البحث  لاعبي الشباب الكرة الطائرة  ،وكانت طريقه اختيار العينة تم اختيار العينة بالطريقة العمدية من لاعبي الشباب البالغ عددهم (12) مقسمة  الى 6 لاعبين  مجموعة تجريبية و 6 لاعبين مجموعة ضابطة وكان المنهج الم

In our research, we dealt with one of the most important issues of linguistic studies of the Holy Qur’an, which is the words that are close in meaning, which some believe are synonyms, but in the Arabic language they are not considered synonyms because there are subtle differences between them. Synonyms in the Arabic language are very few, rather rare, and in the Holy Qur’an they are completely non-existent. And how were these words, close in meaning, translated in the translation of the Holy Qur’an by Almir Kuliev into the Russian language.

فعالية القفز بالعصا واحده من الفعاليات المميزة بألعاب القوى، وهي تتطلب قدرات بدنية وقابليات حركية خاصة والتي تعتمد بشكل فعَال ومؤثر على النواحي البايوميكانيكية سواء أثناء الركضة التقريبية أو مرحلة الأرتقاء وصولاً الى الأنجاز المتحقق.وتبرز أهمية الدراسة من خلال تتبع المسار الحركي للقافز من خلال تحليل بعض المؤشرات البايوميكانيكية لمرحلتي الأقتراب والارتقاء واللتان تعتبران من اهم المراحل الفنية المؤث

The grey system model GM(1,1) is the model of the prediction of the time series and the basis of the grey theory. This research presents the methods for estimating parameters of the grey model GM(1,1) is the accumulative method (ACC), the exponential method (EXP), modified exponential method (Mod EXP) and the Particle Swarm Optimization method (PSO). These methods were compared based on the Mean square error (MSE) and the Mean Absolute percentage error (MAPE) as a basis comparator and the simulation method was adopted for the best of the four methods, The best method was obtained and then applied to real data. This data represents the consumption rate of two types of oils a heavy fuel (HFO) and diesel fuel (D.O) and the use of tests to conf

The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

this paper consists of three sections, Section one deals with the most important difficulties and characteristics of English subordinate clauses whereas section two tackles the difficulties faced by the Iraqi EFL students at the third year in the Department of English, College of languages, University of Baghdad in recognizing and producing the subordinate clauses submitting them to a test consisting of two questions (recognition and production). Finally, some pedagogical recommendation of the findings can be found in section four.