This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

 Represent choices Behaviorism available to the Managerial leaders one of the prerequisites to run any beginnings of a psychological or dilemmas Managerial barriers to working in the field of work has been varied these options until it had taken several kinds of which contributed to the left different impacts on the alleviation of these problems, which prompted the researcher to raising the problem of study within the framework of questionable content how to contribute to that shown by Choices Behaviorism accredited to the Managerial leaders in the management of frustration

This research aims to develop transdermal patches of Ondansetron hydrochloride (OSH) with different types of polymers, ethyl cellulose and, polyvinyl pyrrolidone k30 in a ratio (3:0.5,3:1,3:2,2:1,1:1) with propylene glycol 20%w/w as a plasticizer. Prepared transdermal patches were evaluated for physical properties. The compatibility between the drug and excipients was studied by Differential scanning calorimetry (DSC), where there is no interaction between the drug and polymers. From the statistical study, there is a statistical difference between all the prepared formulations p<0.05. In-vitro Release study of transdermal patches was performed by using a paddle over the disc. The release profile of OSH follow

The present study is considered a pioneer investigation that deal with the terrestrial brown garden snail Cornu aspersum (Müller), in Iraq. Cornu aspersum however is considered an exotic species in many parts of the world ,The species is most probably infiltrates with plants transferred from one place to another. The species has gained importance in many ways. Nutritionally, the species is consumed as food item in many countries, but in other cases it is considered as pest for the damage it causes when feeding on valuable plant shoots. It also has medical importance for its role and ability in healing wounds, burns and remedy of other skin problems. This snail species however may act as a vector for some parasitic nematodes that

Objective: Carbamazepine is typically used for the treatment of seizure disorders and neuropathic pain. One of the major problems with this drug is its low solubility in water; therefore the objective of this study was to enhance the solubility of carbamazepine by complexation with cyclodextrin to be formulated as effervescent and dispersible granules.Methods: Solvent evaporation method was used to prepare, binary (Carbamazepine/β-cyclodextrin) complex and ternary (Carbamazepine/β-cyclodextrin/hydroxypropyl methyl cellulose (HPMC E5). The more soluble complex will be further formulated as unit dose effervescent and dispersible granules. The complexes were evaluated for their solubility, drug content, percentage practical yield and

The research aims to analyze the television advertisement to monitor the indirect and underlying meanings behind the apparent significance in Zain’s “Ya Baghdad” Advertisement through sociological analysis, in accordance with the cultural analysis of Hofstede’s ‘Model of Cultural Dimensions’. Our choice of such a model in practical application over other models that may have provided more dimensions is due to its ability and verification in explaining cultural diversity and additionally the size of data and studies on the cultural dimension. This study’s aim is to verify the validity, stability and significance of this model before being adopted by Hofstede as a measurement tool. This model was used in order to analyze the rel

The earth-air heat exchanger (EHX) has a promising potential to passively save the energy consumption of traditional air conditioning systems while maintaining a high degree of indoor comfort. The use of EHX systems for air conditioning in commercial and industrial settings offers several environmental benefits and is capable of operating in both standalone and hybrid modes. This study tests the performance and effectiveness of an EHX design in a sandy soil area in Baghdad, Iraq. The area has a climate of the subtropical semi-humid type. Ambient air temperatures and soil temperatures were recorded throughout the months of 2021. During the months of January and June, the temperatures of the inlet and outflow air at varying air veloci

The study addresses the problem of stagnation and declining economic growth rates in Arab countries since the eighties till today after the progress made by these countries in the sixties of the last century. The study reviews the e

The theme of this Study presents analysis and discuss to the "Share the framework for assessing inflation," a practical study in a sample of joint stock companies listed on the Iraq Stock Exchange for the years (2009-2013). To determine the extent of the disparity between the nominal value of shares (Nominal Value) before deducting inflation and the real value (Real Value) per share, after deducting inflation in the case of zero growth. The study relied on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletin issued by the Central Bank of Iraq. It is fra

Statistical control charts are widely used in industry for process and measurement control . in this paper we study the use of markov chain approach in calculating the average run length (ARL) of cumulative sum (Cusum) control chart for defect the shifts in the mean of process , and exponentially weighted moving average (EWMA) control charts for defect the shifts for process mean and , the standard deviation . Also ,we used the EWMA charts based on the logarithm of the sample variance for monitoring a process standard deviation when the observations (products are selected from al_mamun factory ) are identically and independently distributed (iid) from normal distribution in continuous manufacturing .