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

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

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.

  Estimation stage is one of most important in process of selecting and identification for fit model, this model gives a best results if the good methods of estimation are depended on, one of those methods is Bayes method for estimation the parameters, it puts an assumption that parameter have a distribution.

 This paper studies the robustness of estimators of empirical Bayes to know the properties of those estimators.

تلخصــت مقدمة البحث بأن إتباع نتائج التحليل الحركي وتطبيقها بشكل عملي في التدريب يؤدي إلى تحسين الأداء البشري وبناء فلسفة خاصة بتطوير النواحي الكينماتيكية قائمه على تقييم الأداء ميكانيكا، مما يساعد في التعرف على نواحي القوة والضعف والعمل على تطويرها عن طريق تحقيق الشروط الكينماتيكية السليمة، هذا النوع من التصويب وهو التصويب من القفز اماما يتطلب جهد بدني واضح من قبل اللاعبين اثناء المنافسة وان إتقان ھذ

الأخطاء الصوتية الشائعة لدى طلبة معاهد اعداد المعلمين والمعلمات من غير الناطقين باللغة الكردية

الوصف New complexes of Cu (ll), Ni (II)„Co (II), and Zn (ll) with 2-amino-5-p-Flouro Phenyl 1, 3, 4-Thiadiazole have been synthesized. The products were isolated, studied and characterized by physical measurements, ie,(FT-IR)„UV-Vis and the melting points were determined. The new Schiff base (L) has been used to prepare some complexes. The prepared complexes were identified and their structural geometry were suggested

The sport took the rapid progress in recent years, as a result of thedevelopment in the principles and theories of sports training, and lambdabenefit sports coaches of the various technical and scientific progress invarious big science. Corrigendum to the skill of jumping is one of thebasic skills and vitality of the basketball player , and on this basis, thebasketball coaches to be bound by the education and training anddevelopment of abilities and physical abilities to their students andathletes to perform this skill, so as to create a team of offensive nature tomake the most effective number of points, often to compensate for theanomalies in the defense, if any.مجلة الریاضة المعاصرة ..... المجلد الثامن ....