The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

The research topic dealt with the strategic recovery of the insurance service, which is one of the approaches that have an important role in providing solutions and remedies for the recession that affects companies and hinders them from achieving their strategic goals. The research also addressed the strategic objectives of the company as the rationale and actual guide for companies of all activities in order to protect their systems from deviation for its desired purpose. So the aim of the research is to demonstrate the repercussions of the strategic recovery of the insurance Service represented by (compensation, speed of response, apology, initiative (identifying the problem). The company's strategic goals are represented (prof

                     Crises affect the economic growth of the country in general and the banking sector in particular. Given the importance of this sector, it is necessary to evaluate the performance of banks from time to time and monitor the liquidity of each bank and how to organize its management to overcome any crisis or emergency situation that may befall it. The research seeks to diagnose the level of impact of crisis management. In the liquidity of Iraqi private banks, using liquidity indicators, as the research community represents the banks listed in the Iraq Stock Exchange As for the research sample, it is represented by (10) pri

The subject of indication is one of many subjects that the Arabic language interest in and we decide that this research which we called (Indication of the abstract and Augmented Tri verbs) in one of Al-Quran Suras which is Al-moulk to dive in the secrets and knowledge of its meanings and knowledge of its structure in terms of abstraction and increase, And the investigation of our ancient scholars of linguistics and interpreters in its meanings. The verbss were classified according to the structure in which they were presented. The research includes two sections followed by the conclusion of the research, sources and its references. The first section (the indication of the abstract Tri verbs) in the sura is divided into four branches in w

Praise be to God alone, and prayers and peace be upon the one after whom there is no prophet, and after:

This is a regular judicial search for the issuance, validity, and cancellation of regulations in the Saudi system. It came in an introduction and four demands and a conclusion of the most important results, then a list of the most important sources and references, in which I presented: A brief study on the issuance of regulations in the Kingdom of Saudi Arabia and the stages that they pass through, their validity and application, and the rules that govern this system in terms of people, places and times, then canceling and amending regulations And its rulings, I referred to it to the original sources approved in this section,

The current study aims to examine the experience of female students with disabilities who studying in university in kingdom of Saudi Arabia. To this end, the researcher used semi-structured interview as an instrument to collect the study data which regards as one of the descriptive approach tools. The sample comprised (12) disabled-female students from multidiscipline within both college of arts and college of education. To analyze the collected data, the author utilized a thematic analysis method following six steps as stated by (Braun and Clark, 2006). The findings revealed that disabled students have a high self-confidence which push them forward to take part in activities that hold on campus. Besides, significant variation were shown

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

Harold Pinter’s The Caretaker(1959) clearly portrays a lack of communication among the characters of the play which refers to the condition of modern man. This failure of communication led Harold Pinter to use a lot of pauses and silences in all the plays he wrote instead of words. Samuel Beckett preceded Pinter in doing so in his plays and one way to express the bewilderment of modern man during the 20^th century is through the use of no language in the dramatic works. Language is no more important to modern man; instead, he uses silence to express his feelings. Silence is more powerful than the words themselves. That’s why long and short pauses can be seen throughout all Pinter’s plays.

In this play, th

The problem of the research is indicated by answering the following questions: 1) what are the attitudes of the Arabic language teachers towards homework?

2) Do the Arabic language teachers differ in their attitudes towards homework according to their specialization? 3) Do the Arabic language teachers differ in their attitudes towards homework according to their gender (male and female)? According to the three questions asked above, we may state the following hypotheses. There is no statistically significant difference between the average of the marks of Arabic language teachers in the real practice of the scale of the attitudes towards their homework and their average in the hypothetical practice of the

In most of Beckett’s plays , there are prominent elements of absurdity that are landmarks of his style and the way of his writing like : the physical and the spiritual decay of characters, the disintegration of language as it becomes no longer a means of human communication because there is an inability to establish any kind of mental contact among them. These elements are quite apparent in Beckett’s “All That Fall”. The play exhibits a list of  conflicts: one is between powerful forces as that between the force of life represented by Maddy and the forces of death represented by Dan .The second is  the conflict and contempt between the old generation and the new one in the case of Dan’s desire to kill the boy fetching