The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target cost tool systems, which deprives them of many benefits, including low product cost and profitability, and depending on the results of the study, the target cost management system can be applied, through which environmental cost management can be activated despite the lack of a system to measure costs.
Background: The size of the nasopharyngeal airway was believed to have an important role in the development of the dentofacial structure. This study was carried out to test the relation between the nasopharyngeal dimensions with some dento-cranial measurements in class I and II jaw relationship. Materials and Methods: This study was done on 60 subjects (30 males and 30 females) at age range 18-25 years. Cephalometric radiograph has been taken to each subject and the measurements were recorded. The sample was divided into two groups, class I skeletal relationship (15 males and 15 females) and class II skeletal relationship (15 males and 15 females). Comparisons between the different study groups were undertaken. Results: In class I skeletal
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The mechanism of managing religious difference
God is the Lord of the worlds, forget them and their jinn, Arabs and non-Muslims, He is the Lord of Muslims and Lord of non-Muslims, as He created them male and female despite their differences in tongues and colors, so He created them according to their diversity and distinction in beliefs and religions.
To prevent flare-ups due to differences, the Lord of the worlds set limits that he has forbidden to cross, and draw clear maps as mechanisms for managing religious differences and lifting psychological barriers between the different, so that they can coexist in peace and freedom, each adhering to his faith, and practicing the rituals of his religion.
... Show MoreThe current research aims to identify the Vocational Self of the educational counselors as well as to identify the significant difference in the professional self according to the gender variable (male-female). The researcher adopted the scale of al-hasani (2015), which consisted of (34) items. It was applied to a sample of (300) school counselors (male-female) who were randomly selected from the six directorates in the Baghdad governorate for the academic year 2020/2021. The results showed that the research sample of educational counselors has a vocational self-concept. There are no statistically significant differences in the vocational self-concept between males and females among the educational counselors.
All modern critical approaches attempt to cover the meanings and overtones of the text, claiming that they are better than others in the analysis and attainment of the intended meanings of the text. The structural approach claims to be able to do so more than any other modern critical approach, as it claimed that it is possible to separate what is read from the reader, on the presumed belief that it is possible to read the text with a zero-memory. However, the studies in criticism of criticism state that each of these approaches is successful in dealing with the text in one or more aspects while failing in one or more aspects. Consequently, the criticism whether the approach possesses the text, or that the text rejects this possession, r
... Show MoreLinking adverbials are used to organize and bridge together extended stretches of discourse to make the text coherent. They are explicit indicators of the communicative function of the sentence and writers use them to let their readers follow what has already been said and to help them anticipate what is about to follow.
Linking adverbials include those relations of addition, enumeration, summation, apposition and so on. Through the use of these adverbials, the writer is able to organize and develop his ideas and help the reader follow him from one sentence to another. Thus, a linking adverbial is a semantic relation used to show the way in which what is to follow is systematically connected to what has gone before. So, they have anap
The bony pelvis has a major role in weight transmission to the lower limbs. The complexities of its geometric form, material properties, and loading conditions render it an open subject to biomechanical analysis.
The present study deals with area measurement, and three-dimensional finite element analysis of the hip bone to investigate magnitudes, load direction, and stress distribution under physiological loading conditions.
The surface areas of the auricular surface, lunate surface, and symphysis pubis were measured in (35) adult hip bones. A solid model was translated into ANSYS parametric design language to be analyzed by finite element analysis method under different loading conditions.
The surface
... Show MoreThis paper exclusively deals with medical encounters. . Structurally and thematically, it manifests itself in five parts. The First part deals with medical encounters as well as essential speech activities which cover (a) frames (certain types of talk) (b) the patient’s account and the patient’s story or more precisely the patient telling his story and (c) the act of questioning the patient. The Second part revolves round genre and register. The former, in most cases, suggests that the format of medical encounters is conversational. With register; we have a converse reality that restrictively tries to narrow things and give them a certain flavor. The Third part realizes the technicalities of medical encounters (a) the setting of an inte
... Show MoreAbstract: Various peoples have contributed to building the Islamic civilization through the achievements and creativity of their scholars. In particular, the Kurdish scholars have provided new and great services to the Holy Qur’an that deserves attention. For example, it is no secret that Sheikh Ahmadian, with his interpretation, rendered a great service to the Glorious Book of God. His style is distinguished by modernity, seriousness and objectivity, and represents a lively response to the needs of the Kurdish Muslim people. Due to the importance of Ahmadian’s interpretation of the Qur’an, therefore, I have demonstrated his approach in this research in terms of dealing with his interpretation of the Qur’an with the Qur’an, the
... Show MoreThe pleomorphic adenoma is a benign salivary gland tumor, presenting usually in the parotid gland. This case report describes an unusual case of 29 years old female with a single, nodular swelling evident in the upper lip which was diagnosed as pleomorphic adenoma of the minor salivary glands in the upper lip .The lesion measured 1.0 x 1.0 cm in size for 2 years duration cause depression of labial cortical bone apical to lateral and canine teeth. It is characterized by slow growth. Complete excision was performed and the histopathological analysis supported by immunohistochemistry showed pleomorphic adenoma .It did not recur 18 months after operation.
the chormanal some complement of barbus grypius is found to be 98 consisting of 22 melaccntricsomes it is probably a tetraploid species and more advanced than other speice haveing the same ehromosome under and belonging yo the genus barbus