The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current busines

Cinnamon plant is considered one of important medicinal plants because it is rich with many active compounds. This research is aimed to study possible effects of extract in culture media of Gardenia jasmenoides. Alcoholic extract was prepared from the bark of cinnamon at different concentrations (0.0, 1.0, 2.0) mg/L, then added to culture media to notice the effect of these concentrations on the growth and development of tissues and organs of Gardenia jasmenoides Ellis in vitro. Results showed the positive effect of increasing callus fresh weight and shoot proliferation from single nodes with presence of plant regulators, 5.0 mg/L Naphthalene acetic acid (NAA) and 3.0 mg/L Benzyl adenine (BA). Results showed that extract has a slight eff

     After Organization literature era, two literary schools appeared in Turkey and Abdulhaq Hamid is one of this period most prominent poets. During his stay in France with a group of colleagues sent by Turkish Government, he was greatly influenced by the French modern literature and the French modern literary authors.

     The study discusses the concept of time in the poetry of Abdulhaq Hamid. Reading his poetry, it can be noticed that time is important where he frequently refers to day and night, morning and evening as time insinuations. Hence, the present paper gives a brief study of the poet’s life, and sheds lights on his poems that deal with time- concept.

Ön Söz

Abstract

         Theoretically, the aim of the paper is identify linguistic expressions, such as proverbs, wise sayings, and popular sayings, used by the playwright  A. N. Ostrovsky , along with their translations into Arabic by the Iraqi translator  Abdullah Habbah and the Syrian translator HashimHumadi. And practically, there were found about fifty sayings, made of proverbs, wise sayings and popular sayings, which were identified and taken into analysis in respect to their Arabic translation , with the  specification of the best rendition  of the original text.

          Critics and professionals em

The atmospheric air cold plasma has been used to manufacture gold nanomaterials for treating parasitic leishmaniasis. This study experimentally assessed the treatment of Leishmania parasites (L. donovani and L. tropica) by gold nanoparticles. Specifically, atmospheric pressure nonthermal plasma was generated using different diameters (1.0, 2.8, 3.8 and 4.3 mm) of high voltage electrode. Aqueous gold tetrachloride salts (HAuCl4·4H2O) were used as precursor to produce gold nanoparticles. UV-vis spectroscopy and x-ray diffraction were conducted for characterization of the nanoparticles. The optimum condition (a diameter of 1 mm) was chosen to prepare gold nanoparticles, where the grain size was found to be 17 nm. Accordingly, the nanoparticle

The study objectives were to (1) describe the characteristics of the pharmacy professionals and (2) explore the association between job satisfaction and factors, such as work control, work stress, workload and organization and professional commitments.