This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

Effects of Ozonated Water on Micro Leakage between Enamel and Fissure Sealants Prepared by Different Etching Technique (An in vitro Study), Baraa M Jabar*, Muna S Khalaf

Cumhuriyet Üniversitesi Fen-Edebiyat Fakültesi Sosyal Bilimler Dergisi | Volume: 48 Issue: 2

Optimum perforation location selection is an important study to improve well production and hence in the reservoir development process, especially for unconventional high-pressure formations such as the formations under study. Reservoir geomechanics is one of the key factors to find optimal perforation location. This study aims to detect optimum perforation location by investigating the changes in geomechanical properties and wellbore stress for high-pressure formations and studying the difference in different stress type behaviors between normal and abnormal formations. The calculations are achieved by building one-dimensional mechanical earth model using the data of four deep abnormal wells located in Southern Iraqi oil fields. The magni

     Polycystic ovary syndrome (PCOS) is a common endocrine disorder affecting women of reproductive age, characterized by anovulatory, infertility and metabolic disturbances. This study aimed to assess the diagnostic accuracy of Leucine-rich alpha-2-glycoprotein-1 (LRG1) and xanthine oxidase (XO) activity as novel biomarkers for PCOS, as well as to explore the relationship between LRG1 and XO activity across different groups. A total of 150 married women, aged 18-46 years were enrolled and divided into three groups: 50 with PCOS under treatment, 50 PCOS without treatment conditions shared by women with polycystic ovary conditions, and 50 healthy women. Serum samples were analysed to measure LRG1, xanthine oxidase (XO) activity,

تعتبر إزالة الكبريت بالأكسدة العميقة موضوعًا مهمًا لأبحاث التحفيز البيئي لإنتاج الديزل منخفض الكبريت.أحد العوامل المساعدة التي تم استخدامها مؤخرًا لإزالة مركبات الكبريت المقاوم من نموذج الديزل بالاكسدة هو بولي أوكسوميتالات من نوع كيجن.  في هذا العمل, تم اختبار العامل المساعد من نوع كيجن TBAPW11O39 , نموذج الديزل, بيروكسيد الهيدروجين(H2O2) وسائل ايوني من نوع OMIM(PF6)) تحت ظروف تفاعل مختلفة. تم التقاط مركب الكبريت ث

The study aimed to analyze the nature of the relationship between decision-making time and the accuracy of shooting by jumping among handball players who are students of the fourth stage at the College of Physical Education and Sport Sciences to reveal the extent to which cognitive-motor ability contributes to improving offensive skill performance. The study adopted a descriptive approach using the method of relational relationships, and 20 players who were selected deliberately participated. The study used a reaction time system to measure decision time, as well as test the accuracy of shooting from jumping from three specific points within the attack area. The results showed that the Arithmetic mean decision time was 0.828 seconds

Background: Chief complaint of patients attending dental clinic represents the first step towards treatment plan. However, most of patients are not aware but the extent and severity of periodontal disease, which could be also, misdiagnose by the dentist. Aim of the study: To investigate whether reported chief complaint(s) are consistent with oral hygiene status Materials and methods: Records of 1102 patients, attending periodontics clinics in the college of dentistry/ university of Baghdad, were used to determine ten most commonly reported chief complaints. Sample of patients was further subdivided according to gender and age. In addition, plaque and gingival index were recorded to determine oral hygiene status. Results: Patients mostly