This study aims to explain the role of green target costing technique in improving the relationship with suppliers in a sample of industrial companies listed on the Iraq Stock Exchange. The descriptive analytical approach was used, where a questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers, and purchasing managers in these companies. The study uses some statistical analyzes such as correlation analysis and regression analysis to analyze the questionnaires. The study finds a positive impact of the green target costing technique on improving the relationship with suppliers. The results indicate that the relationship with suppliers improves the supply chain to provide raw materials and production requirements that help the companies to produce sustainable and green products within the framework of the green target cost. The study recommended that the industrial companies in Iraq should use green target costing technique to help them in improving the relationship with suppliers, as well as adopting a strategy of involving suppliers in the production process for the purpose of obtaining their support when producing green products.
A lab-scale packed Bio film reactor was used for ethanol production by fermentation of sugar solution using a local
isolated yeast saccharomyces cerevisia and glutaraldelryde on gelating as a covalent bounding agent. In this study four
types of packing in the reactor were used. They are; polypropylene mesh, glass rashig rings, ceramic rashig rings and
glass beads. Glucose solutions were used as substrate with four concentrations; (5, I 0, I 5, 20 g/l). Results show that the
ethanol productivity was increase with increasing sugar concentration. Also it was found that polypropylene mesh
packing give the highest productivity while glass beads gives the lowest productivity. The experiments were conducted at
three temperatur
The present study identifies the linguistic means used to realize hyperbole in poetry as a rhetorical device that makes readers experience the beauty of poetic language. To achieve the aim of the study, a model of analysis in accordance with Spitzbardt (1963), Norrick (1982), and McCarthy & Carter (2004) is used. The analysis of data under investigation reveals that hyperbole is a crucial aid used by poets to portrait the real world as imaginative. In conclusion, poets prefer using lexico-grammatical repertoires than lexico-grammatical configurations. Keywords
This paper provides a review of scholarly research on the depiction of hostility in critical media discourse analysis. The study is intended to analyze how hostility is differently portrayed and manifested in media discourse. The review begins by defining the multifaceted concept of hostility, encompassing cognitive, emotive, and behavioral dimensions. It then outlines the systematic process used to identify, gather and purposely select 30 relevant articles to hostility in media discourse. The method involves selecting 100 initial articles and gradually refining them to 30 articles that specifically address the themes of racism, anger, hate speech, prejudice, and aggression. These articles are sourced from diverse academic journals
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In this paper, the delay integral equations in population growth will be described,discussed , studied and transfered this model to integro-differential equation. At last,we will solve this problem by using variational approach.
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Reading strategies are of interest for what they reveal about the ways readers manage their interaction with written texts and how these strategies are related to text understanding, acquisition ,storage ,and retrieval of information .In EFL comprehension lessons, the students try to work out interpretations of the meaning related to the written word through the usage of different comprehension strategies. Yet, there are moments where the participants in the classroom fail to reach a successful understanding of the passage read despite the guidance of the teacher. The present research aims at investigating and identifying moments of comprehension failure and reasons behind them .It also aims at specifying the different strategies used in
... Show MoreIn this paper, we define a cubic positive implicative-ideal, a cubic implicative-ideal and a cubic commutative-ideal of a semigroup in KU-algebra as a generalization of a fuzzy (positive implicative-ideal, an implicative-ideal and a commutative-ideal) of a semigroup in KU-algebra. Some relations between these types of cubic ideals are discussed. Also, some important properties of these ideals are studied. Finally, some important theories are discussed. It is proved that every cubic commutative-ideal, cubic positive implicative-ideal, and cubic implicative-ideal are a cubic ideal, but not conversely. Also, we show that if Θ is a cubic positive implicative-ideal and a cubic commutative-ideal then Θ is a cubic implicative-ideal. Some example
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a simple accurate and sensitive spectrophotometric method for the determination of promethazine HCI has been developed the method is based on the oxidative coupling reaction of promethazine
Background: Laparoscopic cholecystectomy (LC) has become the treatment of choice for elective cholecystectomy.Objectives: To evaluate the safety and feasibility of early LC for AC and to compare the results with delayed LC.Methods: A prospective study done from April 2011 to October 2013, 88 patients with diagnosis of AC were divided randomly into two groups according to the mode of treatment; (early group n=40) treated by early LC within first 72 hours or (delayed group, n=48) initial conservative treatment for 4-6 weeks, followed by delayed LC.Results: There was no difference between the two groups (early & delayed LC), operating time (early 80min, delayed70min), conversion rate (early 7.5%, delayed 6.25%),postoperative complicatio
... Show MoreA simple, rapid, accurate and sensitive spectrophotometric method for the determination of thiaminehydrochloride has been developed. The method is based on the formation of the Schiff’s base between the primary amino group present in thiamine hydrochloride and aldehyde group present in the vanillin reagent to produce a yellow colored complex having maximum absorption at 390 nm. Beer’s law has obeaid over the concentration range of 2-28µg/mL, with molar absorptivity of 0.96x104L/mol.cm. The average recovery which is a measure of accuracy is 100±1.3% and the relative standard deviation (RSD) is less than1.5 .The present method is considered to be
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