The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

During the study the current selection seven stations in the Zab River bottom and the Tigris River took samples a month to study the signs of bacterial contamination study coliform and colon fecal Almsobhaat and Almsobhaat Bazah and the total number of bacteria and bacterial gangrene gas causing Knkeran as well as a study to isolate and diagnose some races and types of bacterial pathogens in water or intensityusing the traditional system and the system of intestinal bacteria

Polish Academy of Sciences

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

This study aimed to investigate the Microbial Load of Indian Meat available in
local market of Baghdad city to ensure that they are free from bacteria and to
indicate the safety of product depending on the Iraqi standards. in addition to the
estimation of some elements such as (Iron, Copper, Lead, Cadmium, Chrome) , we
gathered 30 trade brands of meat included: (Khairat Karbala1,Khairat Karbala2,
Thamarat Karbala1, Thamarat Karbala2, Alwakeel1, Alwakeel2, Anbar, Anwar
Karbala, Alfakher, Alraudhatain, Almurad, Zamzam, Rayat, Karbala, Karbala,
Alanna1,SAS,Alahmed,MKR,Altamam,Anwar,Almuntathr,Alwesam,Albayader,Am
bar,Thamarat Karbala,Alhalal,Alanwar,Alhana,Alfakher,Alana2).the bacteriological
test for these sample

This research involves the study of permeability declination as a result of kaolinite due to the changing in pH in the Zubair reservoir (Lower Cretaceous) during the secondary production by water injection method. Four wells and six core samples within the North Rumaila field are studied, Minerals have been diagnosed by XRD and this specific site of clay minerals was diagnosed within the core samples by scanning electron microscopy (SEM). The core samples are also studied petrogrphically using the polarizing microscope and found that they mainly consist of quartz, while the predominant clay is kaolinite. The effect of pH on the values of permeability was examined through a series of laboratory experiments, as it has been tested in the ca

In this work, the impact of different geomagnetic storm events on the plasma-sphere layer (ionosphere layer) over the northern and southern hemisphere regions was investigated during solar cycle 23. To grasp the influence of geomagnetic storms on the behavior and variation of the critical frequency parameter of the F2 ionospheric layer (foF2), five geomagnetic storms (classified as great, severe, and strong), with Disturbance storm time (Dst) values <-100 nT were chosen. Four stations located in different mid-latitude regions in northern and southern hemispheres were designated, the northern stations are: Millstone Hill (42.6° N, 288.50° W) and Rome (41.90° N, 12.50° E) and the southern stations are: Port Stanley (-51.60° S,