In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the ou

Silver selenide telluride Semiconducting (Ag2Se0.8Te0.2) thin films were by thermal evaporation at RT with thickness350 nm at annealing temperatures (300, 348, 398, and 448) °K for 1 hour on glass substrates .using X-ray diffraction, the structural characteristics were calculated as a function of annealing temperatures with no preferential orientation along any plane. Atomic force microscopy (AFM) and X-ray techniques are used to analyze the Ag2SeTe thin films' physical makeup and properties. AFM techniques were used to analyze the surface morphology of the Ag2SeTe films, and the results showed that the values for average diameter, surface roughness, and grain size mutation increased with annealing temperature (116.36-171.02) nm The transm

Silver selenide telluride Semiconducting (Ag2Se0.8Te0.2) thin films were by thermal evaporation at RT with thickness350 nm at annealing temperatures (300, 348, 398, and 448) °K for 1 hour on glass substrates .using X-ray diffraction, the structural characteristics were calculated as a function of annealing temperatures with no preferential orientation along any plane. Atomic force microscopy (AFM) and X-ray techniques are used to analyze the Ag2SeTe thin films' physical makeup and properties. AFM techniques were used to analyze the surface morphology of the Ag2SeTe films, and the results showed that the values for average diameter, surface roughness, and grain size mutation increased with annealing temperature (116.36-171.02) nm The transm

     This paper deals with the numerical solution of the discrete classical optimal control problem (DCOCP) governing by linear hyperbolic boundary value problem (LHBVP). The method which is used here consists of: the GFEIM " the Galerkin finite element method in space variable with the implicit finite difference method in time variable" to find the solution of the discrete state equation (DSE) and the solution of its corresponding discrete adjoint equation, where a discrete classical control (DCC) is given.  The gradient projection method with either the Armijo method (GPARM) or with the optimal method (GPOSM) is used to solve the minimization problem which is obtained from the necessary conditi

Strategic Cost Management Tools Under Technological Development and Change in Customer Tastes Critical Studies

In the analysis of multiple linear regression, the problem of multicollinearity and auto-correlation drew the attention of many researchers, and given the appearance of these two problems together and their bad effect on the estimation, some of the researchers found new methods to address these two problems together at the same time. In this research a comparison for the performance of the Principal Components Two Parameter estimator (PCTP) and The (r-k) class estimator and the r-(k,d) class estimator by conducting a simulation study and through the results and under the mean square error (MSE) criterion to find the best way to address the two problems together. The results showed that the r-(k,d) class estimator is the best esti

In this research, the stopping power and range of protons in biological human soft and hard tissues (blood, brain, skeleton-cortical bone, and skin) of both child and adult are calculated at the energies ranging from 1MeV to 350 MeV. The data is collected from ICRU Report 46 and calculated the stopping power employing the Bethe formula. Moreover, the simple integration (continuous slowing down approximation) method is employed for calculating protons range at the target. Then, the stopping power and range of protons value in human tissues have been compared with the program called SRIM. Moreover, the results of the stopping power vs energy and the range vs energy have been presented graphically. Proper agreement is found between the gain

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

The main purpose of this research is to diagnose the role of the Knowledge Accumulation of Human Resources KAHR in Strategic Performance SP, and for that, the research was applied to the represented sample by the administrative leaders consisting of (108) individuals distributed according to their positions and the organizational structure of the ministry. Correlations, effects, and benefits from generalizing the results in the field of research. The research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from a questionnaire. The second stage gathered qualitative data to explore the survey results more deeply by conducting individual interviews with a sub-sample of