Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

This paper focuses on the most important element of scientific research: the research problem which is confined to the concept of concern or concern surrounding the researcher about any event or phenomenon or issue paper and need to be studied and addressed in order to find solutions for them, to influence the most scientific research steps from asking questions and formulating hypotheses, to employ suitable methods and tools to choose the research and sample community, to employ measurement and analysis tools. This problem calls for a great effort by the researcher intellectually or materially to develop solutions.

Background:Ankylosing spondylitis (AS) is a progressive, chronic inflammatory illness with an unclear etiology that explicitly targets the vertebral column, peripheral joints, and extraarticular tissues. The purpose of this research was to investigate if the existence of single nucleotide polymorphisms (SNPs) in the promoter region of the tumor necrosis factor-alpha (TNF-α) gene at positions -1031T/C (rs199964), -857C/T (rs1799724) and -806C/T (rs4248158) in a sample of Iraqi AS patients could influence the patients' outcomes with etanercept.

Methods:Sixty patients with established AS receiving only etanercept were selected to enroll in this study, with a mean age of 40.75±8.6

Rutting is one of the major distresses in pavement. The objective of this paper is to develop an improved asphalt binder grading system for Iraq based on the principal of Superpave system, and increasing performance grade of product asphalt binder in Iraq using polymers without raising the viscosity of the binder. Two types of polymers are used, Plastomers, Functionalized Polyethylene (PE) which is developed by asphalt research group in Wisconsin University in the USA, and Elastomers, Styrene Butadiene Styrene (SBS) with and without cross linker. Mastercurve are drown for these modified binders, Rolling thin film aged, to show effects on rheological properties at high temperature for complex modulus (G*) and phas

Background: This study evaluated the influence of different fiber formulations incorporation in resin composite on cuspal deflection (CD) of endodontically-treated teeth with mesio-occluso-distal (MOD) cavities. Materials and Methods: Thirty-two freshly extracted maxillary premolar teeth received MOD cavity preparation followed by endodontic treatment using single cone obturation technique, and divided into: Group I: direct composite resin only using a centripetal technique, Group II: direct composite resin with short fiber-reinforced composite (everX Flow), Group III: direct composite resin with leno wave ultra-high molecular weight polyethylene (LWUHMWPE) fibers placed on the cavity floor, and Group IV: direct composite resin with LWUHMWP

In this paper, isobutane (R-600a) is used as a suitable substitute for (R-134a) when changing the length of capillary tube. And the experimental data on capillary tube are obtained under different conditions such as (subcooling and ambient temperatures) on domestic refrigerator (9ft3 size), this data shows that (R-600a) a suitable substitute for (R134a) .The test presented a model for a steady state, two-phase flow in capillary tube for vapour compression system .The numerical model depends on conservation equations (mass, energy and momentum) as wall as the equation of state for refrigerant. The solution methodology was implemented by using finite difference techniques. The system results indicate that it is possible to change the refri

The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

ABSTRACT

Impkact  of  Knowledge  sharing  on  organizational  innovation  Impriscal  study in Arabic company . 

of  Knowledge Management is  the  main  component  Knowledge  sharing  system, it mean the exchange if  Knowledge, ideas, and good  practice with  another  individual . Knowledge sharing between persons, then its values can growth .

It is vry important because it can provide us with the contention between virus peoples . the interaction among the people can pass all kind of Knowledge among them. the connection and interaction and interaction enabl