The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental changes , Effective techniques appeared in the hands of departments that reflect the ability of (SMA) to analyze strategies to control the optimal use of resources. The research aimed to show performance improvement techniques and their importance in providing an information framework for a number of targeted techniques such as benchmarking, cost specifications, continuous improvement, and others. The research reached to invite business units in the Iraqi environment to use techniques as a work method to provide information to improve the efficiency and effectiveness of decision-making, and to use the holistic approach to measure the impact of strategic choices on performance.
تحليل الأخطاء الصوتية في بعض كتب اللغة الروسية الدراسية
The current study aimed to know the reasons for the reluctance of
students to apply mathematics department in the Iraqi
universities. In order to achieve the objective of the study the
researchers a tool numbers of 4 - axes included 40 - paragraph,
distributed as follows:
- Set the first axis causes that relate to the student, the 14
paragraph.
- The second axis includes clauses concerning teacher and the
number of paragraphs of Article 9, paragraph.
- Axis III contains clauses concerning the nature of mathematics
and a number of paragraphs 11 paragraphs.
- The fourth, which included reasons related to classmates and
close and the number of paragraphs 6, paragraph.
The resolution offered on a group
The Abbasid Caliphate generally paid attention to the financial aspect through the collection of resources , And also in terms of spending these resources
The use of story to convey educational content which serves particular purposes is common use long ago, such as we see in Quran`s stories and bible stories which consider good examples, therefore the story individuates by this mission which has magnificent influence minds of the readers.
The Hasidic story is one of Hebrew literature affluents from it`s outset, therefore it has distinctive role in spread thoughts and principles which comes and believes it the Hasidic movement which considers reformatory Jewish religious movement. It aims to reforms the Jewish individual avvording to it`s vision and thoughts.
This paper research contains an introduction which presets s
... Show Moreيتناول البحث الحالي خصوصية التصميم الداخلي لصفوف مادة التربية الفنية في مدارس المتميزين لمحافظة المثنى ومركزها مدينة السماوة، وفي الاطار المنهجي حددت مشكلة البحث من خلال إفتقار الفضاءات الداخلية لصفوف مادة التربية الفنية الى تصاميم ذات مواصفات وجودة تصميمية تلبي متطلبات وحاجات الطلبة في تلك المراحل التعليمية. وتجلت أهمية البحث في كونها إضافة معرفية في مجال التصميم الداخلي والدائرة الهندسية للمديريات الع
... Show MoreMan is distinguished by his ability to harmonize with himself and with his environment, so he always needs the process of sensation to know what is happening around him, and at the same time he needs perception to know and understand what is happening in his surroundings through sensation, that any realization of the perception of forms in the internal spaces can only take place The mental images that are stored and that differ between individuals according to culture and environment, they differ in the ability to see the depths of space through interior design, and the theory of form (gestalt) is one of the most important theories that extended its interpretations to the field of interior design art as the field in which it can be manifest
... Show MoreIn linear regression, an outlier is an observation with large residual. In other words, it is an observation whose dependent-variable value is unusual given its values on the predictor variables. An outlier observation may indicate a data entry error or other problem.
An observation with an extreme value on a predictor variable is a point with high leverage. Leverage is a measure of how far an independent variable deviates from its mean. These leverage points can have an effect on the estimate of regression coefficients.
Robust estimation for regression parameters deals with cases that have very high leverage, and cases that are outliers. Robust estimation is essentially a
... Show Moreيهدف البحث الحالي إلى التعرف على أثر الأسلوب القائم على القيود في تعلم مهارة الرمية الحرة وتحسين دقة التصويب في كرة السلة لدى طالبات كلية التربية البدنية وعلوم الرياضة. استخدمت الباحثة المنهج التجريبي بتصميم المجموعتين )التجريبية والضابطة( مع القياسين القبلي والبعدي، حيث تكون مجتمع البحث ) من ) 100 ( طالبة، وتم اختيار عينة مكونة من ) 30 ( طالبة تم توزيعهن عشوائيا إلى مجموعتين بواقع ) 15 طالبة لكل مجموعة. خضعت المجمو
... Show MoreInvestigating the strength and the relationship between the Self-organized learning strategies and self-competence among talented students was the aim of this study. To do this, the researcher employed the correlation descriptive approach, whereby a sample of (120) male and female student were selected from various Iraqi cities for the academic year 2015-2016. the researcher setup two scales based on the previous studies: one to measure the Self-organized learning strategies which consist of (47) item and the other to measure the self-competence that composed of (50) item. Both of these scales were applied on the targeted sample to collect the required data
Notwithstanding the importance of international cooperation as the other facet of international interactions, a strategy of conflict resolution, a maintainer of international peace and security, its provision in the United Nations conventions, as an objective of the United Nations after the international peace and security, however, the recognition of international cooperation has not been underlined by global, intellectual think tanks. While realism emphasized on the state's role in achieving international cooperation to ensure mutual and multilateral interests, liberalism focused on the role of international organizations in building such cooperation. Additionally, constructivist approaches developed other sub-variables to contribute to t
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