You need all economic units to the analytical and detailed information to make different decisions, and should be characterized by this information to relevance and credibility and to provide in a timely manner, and provide cost information to be used for the purposes of financial accounting system (to determine the cost of inventory types, the cost of production) For the purposes of management accounting to take a different decisions (pricing decision, to accept or reject the order), and faces many problems cost accounting system in addition to the failure to address many aspects of it should be developed to take advantage of the current system of cost accounting for the countries selected criteria.
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
... Show MoreThe present study aimed to identify teaching problems which facing the teachers for first three grades classes, and if these problems different according to some variables teacher qualification, experience period, class grade). The study sample consist of (137 )
female teachers who teach the first three grades in Braimy city in Oman, teachers spread in five government schools. Both researchers developed questionnaire to measure problems faced by the mentioned teachers, consist of 50 questions distributed into 4 dimensions (teacher, students, the curriculum, the evaluations), Also researchers checked questionnaire validity and stability. The results indicate to: The most common probl
... Show Moreتواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم
... Show MoreThe focus of this research lies in the definition of an important aspect of financial development, which is reflected on the alleviation of poverty in Iraq, namely financial inclusion and then taking the path of achieving a sustainable economy, certainly after reviewing one of the important international experiences in this regard and finally measuring the level of financial inclusion in Iraq and its impact on poverty reduction through the absolute poverty line indicator.
Promotion the level of academic education is a part of reform and renewal process in the contemporary communities. Investment in education and scientific research is an investment is in the future, and it is the point of right start to construct a progressive community that able to face challenges, overcome problems and achieve comprehensive development goals. Good education, in the comprehensive meaning, is that which fulfills quality conditions in every aspect, response to labor market requirements and fit for rapidly variables of science fields with all their sections and divisions. Development requirements and labor market needs obliged to an engineer of high scientific quality and vocational skills،
... Show Moreأن هذه الدراسة هي دراسة نظرية اهتمت بتقديم مدخل معاصر لمنظمات الأعمال، يمكن أن يعتمد علية من أجل تحقيق الريادة و البقاء. وذلك من خلال اعتماد مدخل الهدم الخلاق و تقديم أنموذج قادر على التفاعل مع البيئة بكل ما تقدمه من فرص وتحديات.
وتم تقسيم هذه الدراسة إلى ثلاثة مباحث،تناول المبحث الأول منهجية الدراسة. وبينما تناول المبحث الثاني توضيح مفهوم الهدم الخلاق والعناصر المكونة لهذا المدخل وأخيراً
... Show MoreThe importance of news broadcasts in society has increased after the domination of television over the mass media, especially after emerging the satellite channels, and spreading the satellite dishes among the public at large.
As well as the great role played by the modern technology in the transmission of news and events happening at once. Such role has contributed, significantly, in changing the concept and values of the news. The live broadcast of the events filmed is the news itself.
In the midst of the great transformations and circumstances that Iraq went through after 2003, which witnessed political and security instability, and the large increase in the number of media, especially satellite channels, in Iraq
... Show Moreالنظام القانوني لعقد خدمة الدفع الالكتروني للأموال دراسة تحليلية لنظام خدمات الدفع الالكتروني للأموال العراقي رقم3 لسنة 2014
النظام السياسي اليمني : دراسة في المتغيرات الداخلية
العوامل المؤثرة في نشأة النظام السياسي الامريكي