The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including t

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation

Oily wastewater is one of the most challenging streams to deal with especially if the oil exists in emulsified form. In this study, electrospinning method was used to prepare nanofiberous polyvinylidene fluoride (PVDF) membranes and study their performance in oil removal. Graphene particles were embedded in the electrospun PVDF membrane to enhance the efficiency of the membranes. The prepared membranes were characterized using a scanning electron microscopy (SEM) to verify the graphene stabilization on the surface of the membrane homogeneously; while FTIR was used to detect the functional groups on the membrane surface. The membrane wettability was assessed by measuring the contact angle. The PVDF and PVDF / Graphene membranes efficiency

This document provides an examination of research, on combining orthogonal frequency division multiplexing (OFDM) and optical fibers in communication networks. With the increasing need for data speeds and efficient use of bandwidth experts have been exploring the connection between OFDM, valued for its ability to handle multipath interference and optimize spectral usage and optical fiber technology which provides superior data transmission capabilities with low signal loss and strong protection, against electromagnetic disturbances. The review summarizes discoveries from studies examining the pros and cons of using OFDM, in optical communication networks. It discusses obstacles like fiber nonlinearity, chromatic dispersion and the effects o

This research study examines the impact of information technology on firm profitability and stock returns. Using a comprehensive dataset of firms across various industries, this research employs rigorous statistical analysis techniques to investigate the relationship between IT investments, firm profitability metrics, and stock returns. The study focuses at how IT investments affect financial performance measures including return on assets (ROA) and return on equity (ROE), with P-values of 0.34 and 0.12, respectively. Furthermore, the study investigates the influence of IT on stock returns, taking into account market capitalization, industry trends, and macroeconomic variables. This study's conclusions center on the beneficial assoc

Many approaches have been developed over time to counter the bioavailability limitations of poorly soluble drugs. With advances in nanotechnology in recent decades, this issue has been approached through the formulation of drugs as nanocrystals. Nanocrystals consist of pure drug(s) and a minimum of surface active agent(s) required for stabilization. They are carrier-free submicron colloidal drug delivery systems with a mean particle size typically in the range of 200 - 500 nm. By reducing particle size to nanoscale, the surface area available for dissolution is increased, and thus bioavailability is enhanced. Drug nanocrystals constitute a versatile formulation approach to enhance the pharmacokinetic and pharmacodynamic properties of poorly

XML is being incorporated into the foundation of E-business data applications. This paper addresses the problem of the freeform information that stored in any organization and how XML with using this new approach will make the operation of the search very efficient and time consuming. This paper introduces new solution and methodology that has been developed to capture and manage such unstructured freeform information (multi information) depending on the use of XML schema technologies, neural network idea and object oriented relational database, in order to provide a practical solution for efficiently management multi freeform information system.

The effect of refrigerant injection techniques on the performance of heat pump system based on exergy analysis was studied theoretically. Three refrigerant injection techniques were used; the first was achieved by injected vapour in volume ratios from 1 to 7% in the accumulator. The second was injection liquid refrigerant in the discharge line with the aid of Liquid Pressure Amplification (LPA) pump, with volume ratios from 1 to 10%. The third was a hybrid injection with volume ratios of injected vapour and liquid varied from 1 to 3% and 1 to 10%; respectively. The following improvements in cycle performance were observed. For vapour injection technique, the best ratio of injection was 5%, the exergy destruction reduced

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