The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to a series of challenges and changes imposed on who wants to continue looking at the product from the point of view of the customer and adapt to these changes is the adoption of the entrances and strategic cost management techniques.
يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.
ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:
- المحاسبة نظام معلومات.
- الادارة صانعة للقرار.<
Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.
The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposi
... Show Moreكشفت دراسات ما بعد البنيوية والتطور الحاصل في الدراسات النقدية عن مقدار التداخل بين النصوص في انتاج الظواهر الادبية ، وخير ما يكشف هذا التداخل هو المنهج الذي يركز على دراسة التناص ولاسيما في النصوص التي تتشكل على وفق التناص الواعي الذي الذي يتألف من مجموعة نصوص ادبية يتفاعل فيها نص الكاتب مع نصوص اخرى.
The correct and sincere process of socialization is working on appropriate social climate in
which this process is the provision, and the climate is achieved in the presence of a positive
environment free of negatives and contradictions, but when there is a socialization processes
inadequate and contradictory was not based on the principles of punishment and reward nor a
balance between methods soft and intensity of treatment and interaction with small and
adolescent does not require intensive social care formulas do not create the conditions
essential items required by the successful and effective socialization, the young and the young
people who are going through in such Altanisah and educational operations will be
يناقش هذه البحث فكرة الهوية الوطنية العراقية عند الإمام محمد تقي الشيرازي، والوقوف على دراسة سيرته الذاتية والعلمية، وتحديد مواقفه السياسية، ورؤيته لفكرة الهوية الوطنية العراقية، من خلال البحث والتحليل لأبرز مواقفه ورسائله وافكاره السياسية.
تعد دراسة الموارد الماءية السطحية من المواضيع المهمة وذلك لكثرة السكان وازدهار استهلاك الإنسان لمياه الشرب وفي مجال الشرب والزراعة والصناعة وكثرة الملوثات في المياه وكيفية معالجتها
ينطبق مصطلح الفاعلين من غير الدول على جميع القوى أو المنظمات أو الجهات التي لا تؤسسها الدولة ولا تكون طرفاً فيها، ولها هويتها الخاصة، وتتمتع بإستقلال تام عن تمويل ومراقبة الحكومات، وتمتلك مواردها الخاصة التي تضمن لها تحقيق أهدافها في البيئة التي تنشط فيها. إن الفواعل من غير الدول بوصفها كيانات إجتماعية أو إقتصادية غير حكومية ، قد جاءت نتيجة التحول الحاصل في بنية النظام الدولي والسياسة الدولية بإتجاه النظام
... Show More In research it is an important phonemic change for the speaker to reach Ease and lightness ,wich is the kinetic follow-up , and we tried to collect the scattered matter in the various dialects.
it is studied with the ancient and modern Showing the occurrence of this term between both sides Then we clarified the phoneme explanation for this phenomenon
The social support is considered one of the most important constituents of
society and the one which can ensure its unity.
The resources of social support are different accordind to the variety and
the multiplication of the net – work of the social relationships that are
established among the individuals. The importance of this variable is evident
in the emolional adaptation and the mental health as well as its role in mitigating of the illness threating and in accelerating the recovery. social support can enhance the individuals ability to tolerate and face the emotional
and physical problems in the time of cris and stressful life conditions.
The most important results are shown as follows :
1- It was