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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 Sep 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Algorithm to Solve Linear Volterra Fractional Integro-Differential Equation via Elzaki Transform
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In this work, Elzaki transform (ET) introduced by Tarig Elzaki is applied to solve linear Volterra fractional integro-differential equations (LVFIDE). The fractional derivative is considered in the Riemman-Liouville sense. The procedure is based on the application of (ET) to (LVFIDE) and using properties of (ET) and its inverse. Finally, some examples are solved to show that this is computationally efficient and accurate.

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Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Irisin Levels Related to Glycosylated Hemoglobin in Type 2 Diabetic Obese Women
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The aim of the preset study is to explain the role of irisin hormone levels in type-2 obese diabetic women and compare these levels with those in obese nondiabetic women. In addition, we investigated the relation of irisin levels with those of glycated hemoglobin (HbA1c) and body mass index (BMI) in the patients.

Eighty eight subjects were included in this study, including 44 type-2 Iraqi obese diabetic women as a patients group, and 44 obese nondiabetic women as a control group. Serum irisin was measured by Enzyme-linked Immune-Sorbent assay (ELISA), while determination of glycosylated Hemoglobin was carried out by The SD A1c CareTM system. Diabetic type-2 obese women showed a highly significant decrease in

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The Holy Qur’an Approach to Evidence (Signs of branding as a template)
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The aim of the current research is to study a topic from the Qur’anic topics, few have researched it and realized its content, so people knew it in one name in the Qur’an in another name, and due to the ancientity of the topic and its contemporaneity, I wanted to write about it. The research has an introduction, three demands, and a conclusion with the most important results of the research:
As for the introduction: It was to indicate the importance of the topic and an optional reason for it.
As for the first requirement: it included the definition of reasoning, its divisions, and its characteristics.
As for the second requirement, it was to indicate the meaning, types, and methods of labeling it.
As for the third require

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
Adaptive Response and its relation to Cognitive Appraisal among Secondary School Students
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The current research's problem includes the impact of cognitive reappraisal and reformulate on self-experience of emotional response and its negative feelings and the activity of cognitive reappraisal in changing response. The aim of this research is to detect the relation between adaptive response and cognitive reappraisal upon students of secondary school, and to find differences in gender and stage. The sample contained male and female student for the year(2022-2023) and consists of (480) students (240) male and (240) female in the karkh education/ 1 To achieve this aims researcher used descriptive method and to measure the two variables researcher built a scale for adaptive response according to theory of compound emotion (Barrett,20

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Providence of the Rosaly's family to the Intellectual Movement in Yemen
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The Providence of the Rosaly's family to the Intellectual Movement in Yemen

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Publication Date
Thu Jul 20 2023
Journal Name
Bn Al-haitham Journal For Pure And Applied Sciences
Analytical Solutions to Investigate Fractional Newell-Whitehead Nonlinear Equationusing SumuduTransform Decomposition Method
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Some nonlinear differential equations with fractional order are evaluated using a novel approach, the Sumudu and Adomian Decomposition Technique (STADM). To get the results of the given model, the Sumudu transformation and iterative technique are employed. The suggested method has an advantage over alternative strategies in that it does not require additional resources or calculations. This approach works well, is easy to use, and yields good results. Besides, the solution graphs are plotted using MATLAB software. Also, the true solution of the fractional Newell-Whitehead equation is shown together with the approximate solutions of STADM. The results showed our approach is a great, reliable, and easy method to deal with specific problems in

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Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
From Structure to the Signal (Text and Discourse in the Semiotic Analysis)
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Care and attention to the structure in the sixties of the last century replaced the mark, and if the structure of Ms. pampered in research and studies, it has become the mark is also a spoiled lady .. But the relationship between the structure and the mark was not a break and break, but the relationship of integration, His themes are structural analysis, and these are intellectual themes that can not be surpassed in contemporary research, especially since semiotics have emerged from the linguistic inflection.

We have tried to distinguish between text and speech, which is a daunting task, as it seems that whenever the difference between them is clear and clear, we come back to wonder whether the text is the same discourse, and is

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Sustainable design in the Iraqi craft industries and ways to develop them
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Research on sustainable design in Iraqi craft industries and ways to develop them is essential to preserving the cultural heritage and authenticity of these industries while promoting environmentally sustainable practices. Lack of access to modern technologies, knowledge and resources may hinder the growth of these industries and their ability to compete in the global market. The research problem revolves around finding ways to develop sustainable design in the Iraqi craft industries. The expected outcomes of this research include a clear definition of sustainable design, understanding the history of sustainable design in the craft industry, identifying different types of craft industries in Iraq, exploring the basic concepts of sustaina

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation of the Epoxy / Chicken Eggshell Composites to use in Surfaces Coating
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    In this  work , impact strength and the water absorption  ratio of powders of white and brown local chicken eggshell reinforced epoxy with different volume fractions ( 1 , 2 , 3 , 4 and  5 % ) were studied .       The experimental results show that composite filled by ( 1 % Vol . )of white eggshell powder exhibited  maximum  impact  strength and high resistance to tape water , so we choose this volume fraction to use the epoxy composite in coating . Optical microscopic observations are taken to develop a better  understanding of the phenomena taking place in the material system at microscopic level .

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Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
 Attribution to the verb between the grammatical rule and the linguistic reality
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The research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.

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