Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

The aim of the current research is to know the degree to which middle school teachers and female teachers in the southern border schools use electronic educational alternatives in the field of education from their point of view and its relationship to some variables, and to achieve this goal, a random sample of (200) teachers was selected in southern border schools, and a questionnaire was prepared to collect The data, as well as the descriptive approach was used to achieve this goal. T-test and analysis of variance were used for the statistical treatment. The results concluded that the educational courses provided to male and female teachers are not sufficient. It has also been concluded that the use of electronic educational alternativ

    This research on women under the title (Empowerment of women…  From value education to the creation of human morality), includes a disclosure of the reasons that prevented women from performing their human role in the development of human societies and treatments that can provide to solve this big problem in the life These communities, especially the Eastern societies and the religious ones, believe that the woman has not received the care and care to raise her human values ​​in order to contribute to the required social contribution, for historical, economic, moral, religious, social and cultural reasons. And by shedding light on specific definitions of the most important rules on which the research relied

We examine 10 hypothetical patients suffering from some of the symptoms of COVID 19 (modified) using topological concepts on topological spaces created from equality and similarity interactions and our information system. This is determined by the degree of accuracy obtained by weighing the value of the lower and upper figures. In practice, this approach has become clearer.

The process of selection assure the objective of receiving for chosen ones to high levels more than other ways , and the problem of this research came by these inquires (what is the variables of limits we must considered when first preliminaries selections for mini basket ? and what is the proper test that suits this category ? and is there any standards references it can be depend on it ?) also the aims of this research that knowing the limits variables to basketball mini and their tests as a indicators for preliminaries for mini basketball category in ages (9-12) years and specifies standards (modified standards degrees in following method) to tests results to some limits variables for research sample. Also the researchers depends on (16)

بهذا البحث نقارن معاييرالمعلومات التقليدية (AIC , SIC, HQ , FPE ) مع معيارمعلومات الانحراف المحور (MDIC) المستعملة لتحديد رتبة انموذج الانحدارالذاتي (AR) للعملية التي تولد البيانات,باستعمال المحاكاة وذلك بتوليد بيانات من عدة نماذج للأنحدارالذاتي,عندما خضوع حد الخطأ للتوزيع الطبيعي بقيم مختلفة لمعلماته

Toni Morrison (1931-), the first African-American winner of Noble Prize in literature (1993) and the winner of the 1988 Pulitzer Prize for fiction, regards herself as the historian of African-American people. She does not think of her writings as literature but as a sacred book dedicated to explore the interior lives of blacks. She creates history by disregarding European standards and the white man's view of African- Americans. She adopts her people's point of view, invests their heritage, voices their pains and uses their vernacular. She even writes to a black audience. She establishes the black novel  by depicting the blackness of American literature. In choos

This research aims to demonstrate the knowledge pillars of the product life cycle assessment technique and how to measure the cost according to this technique, and to clarify its role in reducing costs, improving product quality and optimizing the use of available resources, and a set of results has been reached, the most important of which are: The separation of environmental costs through the use of product life cycle assessment technique helps the Management in handling the increase of these costs, reducing the rates of environmental pollution and preserving resources, which contributes to achieving the sustainability of the product, and based on the results obtained, a set of recommendations were presented, the most important of which w

Abstract

In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of ​​research in the statement of the role of