Despite all the possibilities, owned by Iraq for the production of fish, but there is low in the level of production and in the rate of per capita consumption is due to inter alia, the weakness of investment, stop government support, a significant decline in the quantities of water, the high proportion of salinity and the proportion of pollution in the water, the use of means and fishing methods are primitive, weak laws and legislation, the policy of dumping markets imported products. Despite all this research has shown that there are investment opportunities very large in this sector through the size of the market and the absorptive capacity and the growth of per capita income and cultural revelation

Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

تهدف هذه الدراسة للتعرف على السياسات اإلاسرائيلية المتبعة على الارض والمتمثلة في االاستيطان
الاستعماري والطرق التفافية، ومصادرة الاراضي وجدار الضم والتوسع العنصري، بالاضافة إلى التصنيف
الاداري للمناطق في الضفة الغربية حسب ما جاء في اتفاقية أوسلو، والتي من شأنها التأثير على تلك
المناطق، وال سيما قطاع اإلسكان الذي يعد من أهم القطاعات التي تتر كب وبالتحديد في منطقة الدراسة،
وسوف تحاول هذه الدراسة تس

      MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs.  Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc.  The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the technique which minimizes the total inventory costs does no

  تعد عملية التنمية المستدامة احد اهم متطلبات اشباع  ومعالجة المستجدات الحديثة في العالم اليوم، من خلال تعبئة الموارد المادية والبشرية لغرض اجراء تحولات كبرى في المجتمع، وتأسيس بنى اجتماعية سياسية مختصة تسانده وتؤدي وظائفه، وتكون هذه العلميات مصحوبه بتوترات وتحديات عديدة منها  ازمة  التغير المناخي التي تعد احد اهم القضايا المطروحة على المستوى العالمي في ظل ما يترتب على هذه الظاهرة من تغيرات خطيرة تهد