Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

Research on geopolitical and geopolitical studies relates to a range of sciences that can be called auxiliary sciences, such as political science, international relations in particular, and history, but their focus is rarely on science and ethnography

That the issues and problems of the world today has become so large and complex that does not allow a specific field or knowledge to solve one of the need for the newly known knowledge integration (geopolitics and geopolitics) in particular to move towards cognitive integration to understand many of the problems and global issues that faced The importance of this study comes to clarify the relationship between Darwinism, geopolitics and geopolitics. The geopolitics in modern terms d

  This research aims to identify the economic design techniques and materials that can be used in the implementation of cosmetic supplements to the spaces of the dwelling. The research relied on the descriptive and analytical approach by describing and analyzing models of design techniques and materials that can be used in the production of cosmetic supplements in the interior spaces of the dwelling.
The results of the research concluded that the beautification of the spaces of the dwelling is one of the necessary and important pieces to add aesthetic touches to the internal spaces, and that the use of economic design techniques and materials contributes to the implementation of many pieces of complementary beautification of the

نظرية الشك بين استشراقية مرجليوث واستغرابية طه حسين

The current study aimed to identify key consumer rights and the nature of the work of organizations and traders in the Algerian market through the opinions of the study sample. To prove the hypotheses the researcher depended on the data obtained by the questionnaire prepared for this purpose. She distributed 384 questionnaires out of which only 300 were returned.
The data were analyzed using several statistical techniques such as the Statistical Package for Social Studies system, in addition to percentages, frequencies, and standard deviation.
And a number of conclusions and recommendations were presented. The most important results are:
- There is a strong correlation between safety and compensation rights.
- There is a st

First: The entrance to media and democracy
The growth of the media and the development of its technologies are linked to the development of the democratic system and its political and mass institutions. In many cases, the technologies concerned were able to open the closed doors to the spread of democracy and broaden the base of its applications. As Dupre points out, “audio-visual has opened the image and sound after printing has opened the natural language” (1) to democratization. The generalization of the book, due to the development of printing, led to the transcendence of the Church's dominance in Europe, and the direct broadcasting and transmission of information enabled the media to transcend the domination of factional syst

لاشك ان الانسان في هذه الحياة لاغنى له عن المال الذي فيه قوام الحياة بلاضافة الى ذلك يكفي أنه يمكن صاحبه من العيش يكراه وعفه عن سؤال غيره، وقد جعل الله عز وجل وجوها كثيرة للتكسب الحلال، فأباح كل كسب ليس فيه اعتداء، ولاظلم ولاضرر على الغير، وقد ذكر الفخر الرازي رحمه الله العديد من ضوابط ومقاصد الكسب وأورد الادلة الحاثة عليه من الكتاب والسنة، وأكد على اهمية الكسب الحلال بالطرق التي شرعها الله عز وجل. الكلمات

بسم الله الرحمن الرحيم

رشيد الدين الوطواط ، أديب كبير ، و شاعر ذو ثقافتين تمثلت بمعرفته وإتقانه للغتين العربية والفارسية ؛ شعراً ونثراً . وقد أبدع  الوطواط في كليهما ، وخلّف لنا نتاجا أدبيا راقيا ، ومن أبرز ذلك كتابه المعروف حدائق السحر في دقائق الشعر فضلا عن أشعاره بالعربية والفارسية .  قد نال الشاعر بذلك منزلة كبيرة بين أهل زمانه ؛ حظوة وعلماً ، فهو المقرب من السلاطين الخوارزميين ، وهو

One of the issues that occupied the doctrinal mind and differed the attention of scientists is the question of (the quality of the composition of God), so each team of scientists went the doctrine that led him to his evidence.
I wanted through this research to stand on the truth of the matter according to what I reached after looking at the views of the people and their evidence and direct the dispute between scientists.
It was presented with an introduction that was an introduction to the issue, where it began with the introduction of the definition of attributes, and then began to define the composition and view the views of scientists and evidence, and then concluded it with a conclusion mentioning what I have reached.

Select the researcher discussed problem of asking the following : Do you use visual intelligence strategy effective in the collection of students in the Department of Art Education in the foreseeable material ? The research aims to " measure the effectiveness of the strategy in the collection of visual intelligence students in the Department of Art Education in the foreseeable material ". To verify the objective of this research was identify hypotheses zero to measure the level of achievement in the foreseeable material second grade students in the Department of Art Education - Faculty of Fine Arts . The population of the research students in the Department of Art Education / Faculty of Fine Arts at the University of Baghdad who are stud