تحتل التنمية الزراعية في معظم بلدان العالم مكانة مهمة ومتميزة لما لها من دور مهم في الحياة الاقتصادية والاجتماعية .ففي البلدان المتقدمة كان هناك دعم كبير مالي وفني وعلمي وتكنولوجي من قبل الحكومات الى القطاع الزراعي على الرغم من الامكانيات المالية والفنية والادارية والتكنولوجية التي يمتلكها القطاع الخاص الزراعي.لذا فمن الضروري قيام الحكومات في البلدان الناميه بشكل عام والعراق بشكل خاص بتقديم كل اشكال الدعم لتنمية القطاع الزراعي وحل اشكالية التنمية وذلك لعظمة مشاكل التنمية الزراعية من جهة وضعف الامكانيات المالية والفنية والادارية والتكنولوجية والمعلوماتية للقطاع الزراعي الخاص .
The study aims to indicate the role of strategic financial accounting in the service investors to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.
تعد عملية اتخاذ القرارات الستراتجية للموازنة الراسمالية احدى المعضلات التي تواجه منظمات الاعمال عند القيام بتخصيص ، او اعادة تخصيص مواردها الاقتصادية النادرة على أفضل استخدام ، والسبب يعود الى ان هذا النوع من القرارات ينطوي على صعوبات متعددة ومختلفة نظراً لندرة الموارد من ناحية الاستخدامات البديلة المتنافسة على هذه الموارد من ناحية اخرى .
كما ان تنفيذ المشروعات الراسمالية يحتاج الى تمويل ضخم ومدة زم
... Show MoreNegotiations are distinguished in that they are an easy and simple means between the conflicting parties, and it is an effective means at the same time as the conflicting parties seek understanding on the most effective way to solve their dispute, but negotiations are not always appropriate to resolve international disputes, especially when there is a disparity in power between the negotiating countries, or when it is missing Goodwill, or even when one of the parties is absent or less flexible, and the internal circumstances of one of the conflicting countries may play a negative or positive role in the success of the negotiations, away from the influence of the role of external variables in that, a
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The aim of the research is to explain the role of quality costs their importance and their classification, and to clarify the most important tools that help to reduce costs.
In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following
... Show MoreDue 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
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This research aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies, regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This
... Show Moreدور وزارة الخارجية الامريكية في عملية صنع القرار
Concurrent Engineering approved that it is distinguished technology efficiency as it reflect its affection on international great companies . Its becomes vital field connected with its ability to develop the products directly, as well as, its concentration on all local and international competition which need to research and expanded
This study deals with (concurrent engineering) subject in
(Dyala State Company for Electrical Industry) , to bring the benefits of this technology to develop 
تزداد أهمية وجود اللغة العربية على الشبكات الحاسوبية مع توجه المجتمع نحو مجتمع المعلومات, ونحو الاقتصاد المبني على المعرفة. ويصطلح عالمياً على هذا الوجود بكلمة المحتوى, فكيف يمكن أن نزيده
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
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