As material flow cost accounting technology focuses on the most efficient use of resources like energy and materials while minimizing negative environmental effects, the research aims to show how this technology can be applied to promote green productivity and its reflection in attaining sustainable development. In addition to studying sustainability, which helps to reduce environmental impacts and increase green productivity, the research aims to demonstrate the knowledge bases for accounting for the costs of material flow and green productivity. It also studies the technology of accounting for the costs of material flow in achieving sustainable development and the role of green productivity in achieving sustainable development. According

This paper aims to identify the approaches used in assessment the credit applications by Iraqi banks, as well as which approach is most used. It also attempted to link these approaches with reduction of credit default and banks’ efficiency particularly for the Gulf Commercial Bank. The paper found that the Gulf Bank widely relies on the method of Judgment Approach for assessment the credit applications in order to select the best of them with low risk of default. In addition, the paper found that the method of Judgment Approach was very important for the Gulf Bank and it driven in reduction the ratio of credit default as percentage of total credit. However, it is important to say that the adoption of statistical approaches for

         This paper examines the use of one of the most common linguistic devices which is hyperbole. It shows how hyperbolic devices are used as an aspect of exaggeration or overstatement for an extra effect in which the speaker can use hyperbole to add something extra to a situation in order to exaggerate his idea or speech. It is, like other figures of speech, used to express a negative or positive attitude of a specific unit of language. Thus, this paper is set against a background of using hyperbole concerning two main fields (advertisements and propaganda). So, the use of hyperbole will be implied by analyzing them concerning their meaning) literal and non-literal).  Methodology of this

Abstract

Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies firm with limited liability.The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b

The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

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.

Praise be to God who created the soul, perfected it, and inspired it with its immorality and piety. He says in His Noble Book: ﭤ Fajr: 27-30 Glory be to You, O God! O Lord, on whom I have chosen for You as a beloved from myself and the soul of the two worlds, may our master Muhammad be sacrificed for him, who enlightened the horizons with his introduction to enlightenment. It soon ends with the end of pleasure, which is the opposite of the pleasure of thought and meaning, as it is permanent and continuous, and from here we see that the Messenger of God, may God’s prayers and peace be upon him, urges us in various places to seek knowledge and fortify the soul and thought in a way that raises one’s status and protects him from the st

This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr