There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

The research aims to verify that there is an influence between innovative marketing and the organization's reputation by brand mediation.

The research problem is that the Oil Marketing Company (SOMO) needs innovative, unconventional methods in marketing its products and improving its reputation by adopting a solid brand that adds value to the product.

The importance of the research: The importance of the research is highlighted as it deals with essential variables in business organizations that help increase customer loyalty by adopting a distinctive brand.

The research started from four main hypotheses to explore correlations and influence between researc

  This current research deals with the "The role of organizational change in the achievement of strategic success" Who are getting increased attention to being one of the important topics and relatively new, And which have a significant impact on the future of the organization So there is a need for this research, which aims to identify the role of organizational change across dimensions (technology, organizational structure, human resources, organizational culture) in the strategic success through its components (a specific strategy, effective implementation, innovation, customer satisfaction)، And that by two main hypotheses, branched about eight hypothes

The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

The researchers go to the classification of the book (mortality of objects) of Ibn Khalkan in the books of biographies, translations and history and consider it an important dictionary in translations and this is not disputed, but none of them did not reveal clearly about the literary phenomenon in which it is clearly related and the size of this phenomenon, it has come in the side This research sought to investigate this critical encyclopedia, which occupied a large area of ​​the historical framework of the book as we rarely found a figure in which did not turn - in extrapolation of translations - in the orbit of poetry as well as the great celebration of poetic speech during Translation has reached a number Perhaps the most promine

انف كتاب أي.أس.أمىز(6291-9006) انشعشي شاطًء الاشجاس ((1981مه 73قصٍذي. ٌىاقش انبذث ٌزي انقصائذ مه مىضُس فهسفت انطاًٌَ َانتً اتبعٍا انشاعش بذقً فً كتابً.ٌظٍش انكتاب بُضُح انكثٍش مه ملامخ انطبٍعً َانتً تتضمه تغٍشاث دٌىامكًٍ َتطُس تذسٌجً نمختهف انكائىاث انذًٍ .ٌصف انشاعش فً اَل سهسهً مه قصائذي انصُسي انذقٍقًٍ نهكُن مه خلال سؤٌا عمٍقً نهطاًٌَ َانتً تظٍش جهٍا مه خلال تفاعم الاوسان مع انطبٍعً.تُضخ انقصائذ تقاسب انطاًٌَ م

En el contexto de la disponibilidad léxica, Esta investigación surge de la necesidad de enseñar, a los estudiantes extranjeros de comunicación que cursan sus estudios en nuestra universidad, el español especializado que realmente necesitan. La metodología disponibilidad léxica ofrece una oportunidad en cuanto a la elaboración de los manuales.

Abstract

This article presents the lexical availability as a practical tool, this research can be exploited didactically in the teaching of vocabulary as a foreign languages LE.

This research aims at investigating pupils’ ability in using discourse markers which are identified in the English textbooks of secondary schools. Four texts are chosen from third intermediate class. The four texts are short stories of different topics.                                                  

        This research hypothesizes that there are no statistical significant differences among Iraqi intermediate pupils’ ability in using textual

The Studying of  historian aspects in Al-Hadieth books  , such as " Al-Musnad  Book    " subjected to  Al-Imam Abi Yalaa Al-mousily" ,has great importance in the field of Islamic history , in which Al- Al-Imam Abi Yalaa Al-mousily  has presented valued information that  have significant impact on the understanding of history, Have a significant impact on the understanding of Islamic history