Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of deviations Department knitting socks and put several alternatives to the management for the purpose of decision-making. And for the purpose of access to the goal of research The research was based on a fundamental premise (that the use of technical review and evaluate programs lead to understanding and improving the implementation of the cost method on the basis of activity). It adopted a researcher at the theoretical side on the method of inductive sources, references and research available in the international information network (Internet), but the practical side has been relying on the descriptive approach through the financial statements, interviews, and meetings with officials in the company sample, as well as follow-up field.
It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and
... Show MoreForeign direct investment has seen increasing interest worldwide, especially in developing economies. However, statistics have shown that Yemen received fluctuating FDI inflows during the period under study. Against this background, this research seeks to determine the relationship and impact of interest rates on FDI flows. The study also found other determinants that greatly affected FDI inflows in Yemen for the period 1990-2018. Study data collected from the World Bank and International Monetary Fund databases. It also ensured that the time series were made balanced and interconnected, and then the Auto Regressive Distributed Lag method used in the analysis. The results showed that the interest rates and
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The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural
The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research
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This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio
... Show MoreThe purpose of this research is to identify the effect of the use of project-based learning in the development of intensive reading skills at middle school students. The experimental design was chosen from one group to suit the nature of the research and its objectives. The research group consisted of 35 students. For the purpose of the research, the following materials and tools were prepared: (List of intensive reading skills, intensive reading skills test, teacher's guide, student book). The results of the study showed that there were statistically significant differences at (0.05) in favor of the post-test performance of intensive reading skills. The statistical analysis also showed that the project-based learning approach has a high
... Show MoreThe research Concentrates on modern Variable in the organizations that is 6 sigma. The field study is two of Iraqi industrial organizations, The first is state company of …………… , the other is the state company of ……
The problem of the research determines some questions and hypotheses, The data was Collected by question air, which contains 5 dimensions and (10) critical Successful factories .
The sample contains (42) who Works in that organizations. The points out many conclusions. The main of it, there is significant differences among the two organizations Then The research concluded with a number of important recommendations serve it's objectives .
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An optical video communication system is designed and constructed using pulse frequency modulation (PFM) technique. In this work PFM pulses are generated at the transmitter using voltage control oscillator (VCO) of width 50 ns for each pulse. Double frequency, equal width and narrow pulses are produced in the receiver be for demodulation. The use of the frequency doubling technique in such a system results in a narrow transmission bandwidth (25 ns) and high receiver sensitivity.
Comprehensive automobile insurance is considered as an important branches in the portfolio of National Insurance Company in Iraq .Due to the continous accidents the company is endeavouring to this market.
The company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the control of the company and others internal mainly connected with the reduction of the marketing programmes of the company .
The target of this study is to focus the light upon the interal factors which can be gorerned by the company,confronted and solved.
Comprehensive automobile insurance is considered as an important insurance which is managing by National Insurance Company due to the continuous accidents the company is endeavoring to this market not for trading motives only but also to increase the insurance awareness of people and insurance benefit for other insurance portfolios .On this basis the researcher had chosen her subject ( obstacles in marketing comprehensive automobile Insurance policy ) the company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the mainly connected with the reduction of marketing programmes of the company . the aim of this study is to shade the light upon the internal factors
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