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Target cost tool to achieve competitive advantage
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Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

 

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Publication Date
Sun Oct 18 2015
Journal Name
International Journal Of Pure And Applied Mathematics
A MODIFIED FUZZY MULTI-OBJECTIVE LINEAR PROGRAMMING TO SOLVE AGGREGATE PRODUCTION PLANNING
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This paper develops a fuzzy multi-objective model for solving aggregate production planning problems that contain multiple products and multiple periods in uncertain environments. We seek to minimize total production cost and total labor cost. We adopted a new method that utilizes a Zimmermans approach to determine the tolerance and aspiration levels. The actual performance of an industrial company was used to prove the feasibility of the proposed model. The proposed model shows that the method is useful, generalizable, and can be applied to APP problems with other parameters.

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Publication Date
Sun Nov 01 2015
Journal Name
Research In Social And Administrative Pharmacy
Evaluation of instruments to assess health literacy in Arabic language among Iraqis
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Publication Date
Fri Jul 01 2022
Journal Name
Journal Of Engineering
Using Water Quality Index to Assess Drinking Water For AL-Muthana Project
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The water quality index is the most common mathematical way of monitoring water characteristics due to the reasons for the water parameters to identify the type of water and the validity of its use, whether for drinking, agricultural, or industrial purposes. The water arithmetic indicator method was used to evaluate the drinking water of the Al-Muthana project, where the design capacity was (40000) m3/day, and it consists of traditional units used to treat raw water. Based on the water parameters (Turb, TDS, TH, SO4, NO2, NO3, Cl, Mg, and Ca), the evaluation results were that the quality of drinking water is within the second category of the requirements of the WHO (86.658%) and the first category of the standard has not

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Secure Smart Contract Based on Blockchain to Prevent the Non-Repudiation Phenomenon
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Blockchain is an innovative technology that has gained interest in all sectors in the era of digital transformation where it manages transactions and saves them in a database. With the increasing financial transactions and the rapidly developed society with growing businesses many people looking for the dream of a better financially independent life, stray from large corporations and organizations to form startups and small businesses. Recently, the increasing demand for employees or institutes to prepare and manage contracts, papers, and the verifications process, in addition to human mistakes led to the emergence of a smart contract. The smart contract has been developed to save time and provide more confidence while dealing, as well a

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Publication Date
Wed Oct 03 2018
Journal Name
Opcion
Evaluating the financial performance according to the traditional and modern financial indicators
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The research aims to develop the general performance and improve the level of activity of private insurance companies in line with the current progress of the country. Besides, Evaluating financial performance to diagnose weaknesses and strengths in sample research companies and then developing appropriate solutions. The deviation in the financial performance of the research sample was revealed by measuring the various accounts of the company. The research sample included five companies in the private insurance sector listed in the Iraqi Stock Exchange Market, which represent the private insurance sector. The research concluded that the added economic value is a broad concept that goes beyond the traditional performance evaluation process a

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Publication Date
Wed Sep 25 2024
Journal Name
Dentistry 3000
Maximum mouth opening measurement in relation to maximum bite force among children
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Objective: This research aimed to study the relation between maximal bite force (MBF) and maximum mouth opening among 12-year-old school children. Methods: In this cross-sectional study, a total of 400 children aged 12 years (194 boys and 206 girls) were examined. The MBF for the right and left side, as well as the anterior region, were evaluated for all children. The MMO was measured using an electronic digital caliper. To analyze the data path analysis method was used. Results: Boys showed a higher MMO of 48.797 ± 6.500 than girls (46.710 ± 5.926 mm). The MMO increased with increasing MBF, with significant differences between females and males. Conclusion: The MMO was higher in boys than in girls. Gender plays a significant ro

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Publication Date
Thu Aug 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Utilization of GIS to Generate a Digital Geotechnical Map of Baghdad City
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Abstract<p>The Geographic Information System (GIS) is considered one of the most prominent programs used to collect, analyze, display, process, and produce geographic information maps for a specific purpose. It is also considered one of the modern database programs. Additionally, we can perform statistical analysis within GIS on predefined data to produce quantitative results. In this study, data was collected from more than 80 engineering projects established in Baghdad City from soil investigation reports for the projects. Geographic information systems were used to produce objective maps showing the variation in the bearing capacity of shallow foundations in the soil of Baghdad Governorate. I</p> ... Show More
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Publication Date
Sun Oct 03 2021
Journal Name
Journal Of Interdisciplinary Mathematics
Application of topological concepts to the investigation of COVID-19 (modified) symptoms
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We examine 10 hypothetical patients suffering from some of the symptoms of COVID 19 (modified) using topological concepts on topological spaces created from equality and similarity interactions and our information system. This is determined by the degree of accuracy obtained by weighing the value of the lower and upper figures. In practice, this approach has become clearer.

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Publication Date
Mon Oct 01 2018
Journal Name
Ieee Communications Letters
Modified Blind Source Separation for Securing End-to-End Mobile Voice Calls
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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages
Dylan Thomas:The vision of Death as a Prologue to a New Life
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Dylan Thomas (1914-1953) is a modern poet belongs to the apocalyptic movement of the 1940's.This movement is influenced by the doctrines and techniques of surrealism. Poetry for him should not be primarily concerned with man in society, but with the celebration of spiritual truth. It should bring to light the hidden causes, hence his personal interest is to strip darkness and explore the inward motives. To do this he uses a cluster of images: a constant building up and breaking down of images. His poetry depends on the romantic spontaneity, suggestiveness of the Symbolists and the the surrealists' mysterious liberation of the unconsciousness and the emotional involvement in the dynamics of life. In "Light Breaks

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