The research aims to study and analysis of concurrent engineering (CE) and cost optimization (CO), and the use of concurrent engineering inputs to outputs to improve the cost, and the statement of the role of concurrent engineering in improving the quality of the product, and achieve savings in the design and manufacturing time and assembly and reduce costs, as well as employing some models to determine how much the savings in time, including the model (Lexmark) model (Pert) to determine the savings in design time for manufacturing and assembly time.

To achieve the search objectives, the General Company for Electrical and Electronic Industries \ Refrigerated Engine

  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

The Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use

The Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use.

عرف الإنسان اللؤلؤ منذ عصورما قبل التاريخ ، حيث كان يجمعه من الأصداف التي كانت تلقي بها الأمواج على الساحل . و لم تُمارس مهنة الغوص إلا في مرحلة لاحقة لم يحدد تاريخها .

The codification of the social history of the city of Baghdad will be filled with an inherited folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal

The codification of the social history of the city of Baghdad will be filled with an inherited folklore and folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal

The Islamic heritage in Iraq has been subjected to multiple attempts at deformation, including intentional attempts to separate the next generation from its Islamic heritage, and some is unintended