Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution  to chose the suggested market  to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms

The intensification of competition in the business environment has forced research organizations to develop marketing dynamics that help them to sense and conceptualize market opportunities and uncertainties. Then, the marketing capabilities of the organization are restructured and developed according to mechanisms such as speed, timing, and frequency of application. The problem of most organizations is their lack of interest in capabilities  Marketing dynamics, which represent the most important factor in enhancing their marketing performance, so the objective of the research is to identify the most important capabilities that banks should pay attention to and evaluate their role in determining the strategic direction of th

     The study aims at analyzing the inconsistent structural and semantic aspects found in the plays of N.A Ostrovsky. The analysis, that includes all the linguistics schools of thoughts in modern Russian language, is performed chronologically to clarify all the ambiguities that the Russian language learners may face. Such difficulties lie in the use of inconsistent aspects with complete declarative sentences and adverbial clauses. Hence, it constructs a new sentence category that consists of secondary clause and its syncretism semantic.

     The study illustrates the wide scope of both studying the sentence inconsistent

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

Due to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.

        The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

The aim of this paper is to determine the effect of internal marketing through three dimensions: vision, development, and reward - on organizational citizenship behavior in three private universities in Iraq. Organizations’ view of their members as internal customers could be made them more realistic in dealing with the reasons for leaving and going to other organizations. This can promote business organizations to build an organizational environment that contributes to making the organization look like the homeland of those workers. The research method is descriptive and analytical. The tool for data collection was the questionnaire. Statistical software (SPSS V.23 and AMOS V.23) was used to analyze the data. The research sample was r

المقدمة

تعد السياحة احد مستلزمات الحضارة الحديثة لما تفرزه من آثار ايجابية ودور متميز في دعم الاقتصاد الوطني وتقليل نسبة البطالة وتنشيط الحركة التجارية بين البلدان، اذ لا يمكن ان نتصور وجود بلد متحضر بلا فنادق ولا سياحة وتقديم مختلف السلع والخدمات سياحية التي يمكن ان تسبع الحاجات والرغبات واذواق السياح من خلال  وجود منشآت سياحية تعكس النمط السياحي القائم على اختلاف انواعه

The study aimed to evaluate the antimicrobial activity using different concentrations of aqueous and alcoholic extracts of dried lemongrass leaves. Chemical phytochemical tests were performed for aqueous and alcoholic extracts of lemongrass. Antimicrobials activity was tested using agar disc diffusion method against Escherichia coli and Staphylococcus aureus. The results of the study showed that the aqueous extract of dried lemon leaves was highly effective (P≤0.05) against S. aureus, as the inhibition diameter was 22 mm for 50 dilution, while the inhibition diameter decreased to 15 mm for concentration 100. As for the alcoholic extract only, the diameter of inhibition decreased significantly (P≤0.0

Geographic Information Systems (GIS) are obtaining a significant role in handling strategic applications in which data are organized as records of multiple layers in a database. Furthermore, GIS provide multi-functions like data collection, analysis, and presentation. Geographic information systems have assured their competence in diverse fields of study via handling various problems for numerous applications. However, handling a large volume of data in the GIS remains an important issue. The biggest obstacle is designing a spatial decision-making framework focused on GIS that manages a broad range of specific data to achieve the right performance. It is very useful to support decision-makers by providing GIS-based decision support syste