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.

The current research aims to test the effect of knowledge sharing in its dimensions represented by(individual dimension, organizational dimension, and technological dimension), In reducing the strategic Anxiety of Iraqi Airways, In view of the importance of the two variables for the company from the perspective of society and the sample resulting from directing various organizational phenomena to reduce its strategic Anxiety, As a goal, it should be viewed from multifaceted perspectives(uncertainty, relational disorder, competitive disorder, resource depletion), And it was embodied by choosing the descriptive, exploratory approach, as it is the most appropriate in that aspect, so that the research questionnaire is one of solid scientific

The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuri

The loose sand is subject to large settlement when it is exposed to high stresses. This settlement is due to the nature of the high drainage of sand, which displays foundations and constructions to a large danger. The densification of loose sandy soils is required to provide sufficient bearing capacity for the structures. Thus soil stabilization is used to avoid failure in the facilities. Traditional methods of stabilized sandy soil such as fly ash, bituminous, and cement often require an extended curing period. The use of polymers to stabilize sandy soils is more extensive nowadays because it does not require a long curing time in addition to being chemically stable. In this study, the effect of adding different percent

Background: Sperm motility disorder is an important cause of infertility in male, and one of the causes of reduced motility of the sperm is the disorders of the mitochondria because it provides the required energy for sperm motility, Laser biostimulation or low-level laser therapy has a positive effect on the mitochondria and led to increasing the synthesis of ATP. Method: Twenty fresh human semen samples were used in this research study, each sample was separated into two portions, one was used as control which is not exposed to the laser beam and the other was irradiated with the wavelength of 410 nm diode laser with an output power of 100 mW and an exposure time of 60 seconds, then the measurement of

 Abstract

In order to determine what type of photovoltaic solar module could best be used in a thermoelectric photovoltaic power generation. Changing in powers due to higher temperatures (25^oC, 35^oC, and 45^oC) have been done for three types of solar modules: monocrystalline , polycrystalline, and copper indium gallium (di) selenide (CIGS). The Prova 200 solar panel analyzer is used for the professional testing of three solar modules at different ambient temperatures; 25^oC, 35^oC, and 45^oC and solar radiation range 100-1000 W/m². Copper indium gallium (di) selenide module   has the lowest power drop (with the average percent

Organophosphorus insecticide and growth regulator namely Ethephon (2-chloroethylphosphonic acid) are widely used as a ripening process accelerator and a cultivation duration inhibitor. Pomegranate extract (PPE) has recently been taken into consideration due to its pharmacological effects especially those associated with renal diseases. Thus, this study aims to investigate the possible protective effect of PPE against ethephon-induced nephrotoxicity in rats. In this study four groups of adult male rats were divided into control group, PPE 400 mg/kg group, Ethephon 250 mg/kg group, and finally, PPE + Ethephon group (treated with the same dose of PPE group and Ethephon group). In the current study, kidney function parameters (KIM-1, creatin

    In this research, the study of thermal treating by laser, plasma glow discharge and tubular furnace on Ti-6Al-4V alloy coated with hydroxyapatite by methods of dip coating and electrophoretic deposition .A group of samples was coated by dip coating and another group was coated by electrophoretic deposition. The first group was treated by pulse laser 10 (mJ) as energy for samples from both coating with uniform distributed pulses on every single sample surface, The second thermal treating was made by plasma glow discharge in a locally made system with argon atmosphere, 600 Volt , and 6 cm distance between the electrodes, The third treating was made by tubular furnace in air atmosphere and 400 °C for 1 hour duration. T

The educational process depends on the means of conveying information from the teacher to the learner. Whenever appropriate, this means the learning process takes place better, faster, and with less effort, and the problem of research lies. The players lack learning in the meta-knowledge curriculum in basketball offensive skills than offensive skills. The aim of the research is to identify the effect of training exercises for educational numbers based on metacognitive skills in teaching some offensive skills with basketball. As for the research assignment, there are statistically significant differences between the results of the pre and post tests for the experimental group and in favor of the post tests. The experimental approach was used