Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

The working of the some designer was recognize by the Production and introduction of the design which have special stemp and style determind by the experience and the Knowledge ability for the Designer which change the ordinaries shape to the develops shaps bening ideas and new meanings un known to the viewen make the design at high level of creative and the designer acquest experiennce and new skill in his way for the designs and the art march-out which clearly demonstrate on all the graphical work so the high research conserned on the knowledge and detect about the methods constructing of the ability and expernence for the graphic designer become it is decisive worker in effective or net effective the designers work and any consist whi

Theatrical production mechanisms were determined according to the extents of the theatrical performance, the directing plan, and the ideas that the theatrical performance seeks to convey to the audience. Accordingly, theatrical production mechanisms differ between one theatrical performance and another according to the requirements of each of them and the surrounding circumstances that accompany the production of theatrical performance, and in order to search for production mechanisms and their repercussions on the show. Theatrical The current research was divided into four chapters, namely (Chapter One - Methodology), which identified the research problem in the following question: What are the production mechanisms and their implicatio

In this research, has been to building a multi objective Stochastic Aggregate Production Planning model for General al Mansour company Data with Stochastic  demand under changing of market and uncertainty environment in aim to draw strong production plans.  The analysis to derive insights on management issues regular and extra labour costs and the costs of maintaining inventories and good policy choice under the influence medium and optimistic adoption of the model of random has adoption form and had adopted two objective functions total cost function (the core) and income and function for a random template priority compared with fixed forms with objective function and the results showed that the model of two phases wit

Abstract :

The study aims at building a mathematical model for the aggregate production planning for Baghdad soft drinks company. The study is based on a set of aggregate planning strategies (Control of working hours, storage level control strategy) for the purpose of exploiting the resources and productive capacities available in an optimal manner and minimizing production costs by using (Matlab) program. The most important finding of the research is the importance of exploiting during the available time of production capacity. In the months when the demand is less than the production capacity available for investment. In the subsequent months when the demand exceeds the available energy and to minimize the use of overti

The research aims to derive the efficient industrial plans for Al – shaheed public company under risk by using Target MOTAD as a linear alternative  model for the quadratic programming models.

The results showed that there had been a sort of (trade- off) between risk and the expected gross margins. And if the studied company strives to get high gross margin, it should tolerate risk and vice versa. So the management  of Al- Shaheed Company to be invited to apply the suitable procedures in the production process, in order to get efficient plans that improves it's  performance .

A fast laser texturing technique has been utilized to produce micro/nano surface textures in Silicon by means of UV femtosecond laser. We have prepared good absorber surface for photovoltaic cells. The textured Silicon surface absorbs the incident light greater than the non-textured surface. The results show a photovoltaic current increase about 21.3% for photovoltaic cell with two-dimensional pattern as compared to the same cell without texturing.

Background: Moringa peregrina Forssk is a well-known plant in ethnomedicine due to its widespread uses in various diseases like cough, wound healing, rhinitis, fever, and detoxification. The plant seeds contain compounds that are cytotoxic to many cancer cells. During the therapeutic use of plants via the oral route, some compounds present in the plants may be cytotoxic to normal cell lines and red blood cells. Objective: This study was the first report of investigation of the cytotoxic profile on oral cancer, CAL 27, cell line, and hemolytic activities on human erythrocytes of Moringa peregrina seeds ethanolic extract (MPSE). Methods: MPSE was screened for its cytotoxic effect against oral cancer, CAL 27, cell line using 3-(4, 5-di

Despite their potential as a sustainable energy technology, the operation of proton exchange membrane fuel cells (PEMFCs) in sub-freezing conditions remains a critical challenge due to the risk of ice formation and performance degradation. This study introduces a new passive thermal management technique using strategically arranged multi-layer phase change materials (PCMs) to address this challenge. A numerical model was developed to evaluate the thermal behavior across various PCM configurations, incorporating one, two, and three layers arranged both in parallel and series with distinct melting points ranging from 55 to 65 ◦C. The results show that multi-layer PCM configurations provide significant improvements over the single-layer base