The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including t

The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n

   The study aims to test the relationship of work pressure to its dimensions (role conflict, ambiguity of role, workload and nature of work) as an independent variable and its effect on organizational alienation by its dimensions (disability, lack of power, indifference, animosity, social isolation and self-alienation) (Restraint and confidence in negation, initiative, adaptation and living conscience) as a mediator variable, in some faculties of Baghdad University of Science (Medicine and Engineering) and Humanity (Education and Literature). The data was collected on the practical side, which was applied randomly (306) of the teachers and teachers of the colleges (56) items, which included the main research variables

Abstract Twelve isolates of bacteria were obtained from samples of different soils and water amended with 100µg/ml of five heavy metals chlorides (i.e: Aluminum Al+2, Iron Fe+2, Lead Pb+2, Mercury Hg+2 and Zinc Zn+2). Four isolates were identified as Bacillus subtilis and B. subtilis (B2) isolate was selected for this study according to their resistance to all five heavy metals chlorides. The ability of B. subtilis (B2) isolate for growing in different concentration of heavy metals chlorides ranging from 200-1200 µg/ml was tested. The highest conc. that B. subtilis (B2) isolate tolerate was 1000 µg/ml for Al+2, Fe+2, Pb+2, and Zn+2and 300 µg/ml for Hg+2 for 24hour. The effect of heavy metals chlorides on bacterial growth for 72 hrs was

Scams remain among top cybercrime incidents happening around the world. Individuals with high susceptibility to persuasion are considered as risk-takers and prone to be scam victims. Unfortunately, limited number of research is done to investigate the relationship between appeal techniques and individuals' personality thus hindering a proper and effective campaigns that could help to raise awareness against scam. In this study, the impact of fear and rational appeal were examined as well as to identify suitable approach for individuals with high susceptibility to persuasion. To evaluate the approach, pretest and posttest surveys with 3 separate controlled laboratory experiments were conducted. This study found that rational appeal treatm

The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

          In this paper, magnesium oxide nanoparticles (MgO NPS) have been prepared and characterized and its concentration effect has been studied on polymers surface (MgO NPS). The results showed that the degradation of poly methyl methacrylate increased when using such metal oxide. The results also showed that the metal oxide increased the degradation of poly methyl methacrylate. X-ray diffraction, scanning electron microscopy, atomic force microscopy were used to study the morphological characteristics and size of nano MgO particles analysis.  Films were prepared by mixing the different masses of MgO NPS (0.025, 0.05, 0.1, 0.2 and 0.4) % with a polymer solution ratio (W/V) 7 %. Photo-

The necessity of addressing global economic prosperity has garnered significant attention from recent studies and policymakers. This article analyses the effects of the digital economy, business synergies, and trade policies on the economic prosperity of China and India. The study examines the impact of political support on the digital economy, business synergies, trade policies, and global economic prosperity in China and India. The study collects data from prominent economists in India and China using questionnaires. The article utilised the SPSS-AMOS software to analyse the relationship between variables. The results showed that the digital economy, business synergies, and trade policies are positively linked to global economic prosperit

This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v