The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

This research aims to study to the strategic management of organizational conflict, which included (concept of conflict and development, types Altzimi conflict, ,management strategies organizational conflict) and its impact on job performance, which included( the concept of performance, elements functionality,) As well as the impact of the conflict on job performance has been selected Rashad training Hospital affiliated to the Department of Health in Baghdad's Rusafa, as the most important service hospitals with the exact specialty in psychiatry and its impact on the lives of citizens and how to enable the hospital aware of the strategic management of organizational conflict raises the level of functionality provided and make the

The research aims to identify decent work and its impact in enhancing job immersion. The questionnaire was adopted as a tool to analyze the sample responses of (81) workers to represent an estimated response rate of (88 per cent) out of the total population of (92) individuals. The research adopted descriptive-analytical approach, and reliability calculation, arithmetic means standard deviations, relative importance, and regression analysis adopted on SPSS v.25. The conclusion shows that there is a medium correlation between decent work and job immersion, and there is a low impact of decent work with its dimensions in job immersion; extract the most important acceptable components for job from the sample point of view about the o

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

The continuous technical development in the means of communication and information technologies has led to an increase in competition in the provision of service and product on the part of the organizations, as this competition does not know silence and stability on specific methods, but rather it is a world that is constantly moving and renewed in approaches, methods and approaches, and the focus of attention of integrated marketing communications practitioners are Customers, for them, organizations sell their goods, products, services, and ideas, and with them, they become stronger in competition.
This scientific study aimed to identify the trends of the initiators towards the integrated marketing communications of (the Emirates Tel

It is an analytical study carried out at university of Basra  using a sample included the dean ,assistants and managers of scientific dept. in the university for about(63)managers .The study aimed at discovering  a model of  crises management in the university.The researcher adopted the descriptive survey methodology.To achieve the objective of the study ,a questionnaire of (41)statements was developed covering five main  variables like ,signal detection, prevention and preparedness, response, recovery and learning .The validity of the questionnaire was done by a group of referees .Its stability was determined by Cronbach^,s  Alfa  .The questionnair^,s stability coefficient was(0.

The analysis of detective novels has taken different aspects. The linguistic analysis of them, for example, has tackled the linguistic systems of morphology, phonology, syntax, semantics, and pragmatics. In line with the linguistic analysis, this study explores the various pragmatic and stylistic devices realized through detective novels for the purpose of misdirecting and deceiving the reader. The problem is that when readers try to reach to the truth, they face difficulties. They might not reach to the right solution or infer wrong conclusions because writers use some techniques to hide the truth and mislead them. This study aims at examining these techniques and devices; namely, Grice's Maxims and ambiguity as pragmatic devices on the

The study dealt with measuring the impact of the availability of each of the content elements of the interaction, electronic services, and information on the evaluation of the users of the government website for its effectiveness in terms of the site’s functions and for measuring the site’s ability to present the organization’s tasks to customer groups.

Authority is concerned with measuring the confidence of customers in the content of the site, and in the organization as a whole. Validity is related to measuring the effectiveness of employing the site’s content to achieve the goal of its creation and in communicating with customers. Availability It is for measuring the ease of use of the site. The relevance, which means

This study aims to illustrate and compare the perspectives of Ibn Sahnun and    al-Kabasi about educational system. To this end, the researcher adopted the inductive-analytical approach to analyze their educational perspectives. The study included two chapters: one to give an overview of the life of Ibn Sahnun and al-Kabasi and the other to analyze their perspectives. The findings revealed Ibn Sahnun and al-Kabasi confirmed that compliance with the Islamic rules is an essential condition over all aspects. As for Ibn Sahnun pointed out to the important of teaching Quran as a basic reference and guide of Muslim daily-life skills and behaviors. On the other hand, al-Kabasi focused on the creation and religion as two-main aspe