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

Baghdadin Drinks and Foods stuff Abbasyat Ages

This study was conducted in the poultry field of the Department of Animal Production/ College of Agricultural Engineering Sciences / University of Baghdad for the period from 42 days. Aiming to know the effect of using shrimp waste powder (Metapenaeus Affinis) and enzyme in broilers diet on physiological and microbial performance and indicators of fat oxidation in meat. 250 one-day-old ROSS308 chicks were used. The chicks were fed on diets containing shrimp waste treated with enzyme and not treated with protease enzyme by 0,4,6 %. The experiment included five treatments, with 5 replicates for each treatment, and each replicate contained 10 birds. The results showed a significant decrease (P≤0.05) in the concentration of ALT and AS

In its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.

The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem

The insurance activity in the various countries of the world are important indicators of the strength of the country's economy, he came to study the stages compensation insurance settlement against fire and the importance of investing time risk in achieving the payment of compensation speed, and the implications for the continuation of the insured to carry out insurance with the insurance company, whether working within the public sector or the private sector. Hence the research problem in how quickly insurance companies to pay compensation as soon as possible and the return of the insured to carry out its work and make up for what he died from loss. Intentional sample was selected from branches and divisions and Their assistants manager

     Equilibrium and rate of mixing of free flowing solid materials are found using gas fluidized bed. The solid materials were sand (size 0.7 mm), sugar (size0.7 mm) and 15% cast iron used as a tracer. The fluidizing gas was air with velocity ranged from 0.45-0.65 m/s while the mixing time was up to 10 minutes. The mixing index for each experiment was calculated by averaging the results of 10 samples taken from different radial and axial positions in fluidized QVF column 150 mm ID and 900 mm height.

     The experimental results were used in solving a mathematical model of mixing rate and mixing index at an equilibrium proposed by Rose. The results show that mixing index increases with inc

            The increase in population resulted in an increase in the consumption of water. The present work investigates the performance of a recycling solar- powered greywater treatment system for the purposes of irrigation, used to reduce the amount of waste grey water and reduce electricity consumption and reduce the costs of constructing large scale water treatment plants. The system consumes about 3814W per hour and provides water treatment about 1.4 m³ per day. The proposed system is designed to    residential, office and governmental buildings application. Tests are conducted in an office building at the Ministry of Science and Technology site in Baghdad. Laboratorial water samples testing analyses are co

  This paper deals  the prediction of the process of  random spatial data of two properties, the first is called  Primary variables  and the second is called secondary  variables ,   the method  that were used in the  prediction process for this type  of data is technique Co-kriging  , the method is usually used when the number of primary variables  meant to predict for one of its elements is measured in a particular location a few (because of the cost or difficulty of obtaining them) compare with secondary variable which is the number of elements  are available and  highly correlated with primary variables, as was the&nbs

The time series of statistical methods mission followed in this area analysis method, Figuring certain displayed on a certain period of time and analysis we can identify the pattern and the factors affecting them and use them to predict the future of the phenomenon of values, which helps to develop a way of predicting the development of the economic development of sound

The research aims to select the best model to predict the number of infections with hepatitis Alvairose models using Box - Jenkins non-seasonal forecasting in the future.

Data were collected from the Ministry of Health / Department of Health Statistics for the period (from January 2009 until December 2013) was used

Pathogenic microorganisms from hospitals, communities, and the environment remain great threats to human health. The increasing concern about antibiotic resistance has also necessitated the search for robust alternatives. Therefore, this study aims to isolate, screen and evaluate the antibiotic susceptibility of Pseudomonas aeruginosa isolated from a soil sample taken from northern, western and eastern parts of Kelana Jaya Lake against four antibiotics (gentamycin, tetracycline, ampicillin, and penicillin) on a Mueller-Hinton Agar media plate. Pseudomonas identification was done by using API 20 kit. Disc diffusion was employed as well as the oxidase test. From the positive oxidase result, the isolated bacteria were identified as Burkhold