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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
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
The rule (it is desirable to leave the dispute) and its importance in the life of a Muslim
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, and upon his family and companions

And whoever follows his guidance until the Day of Judgment. As for what follows: Islamic law commands Muslims to unite, reject disagreement, and not dispute, and to spread the spirit of tolerance and love among them. God Almighty said: “And hold fast to the rope of God all of you and do not become divided, and remember the favor of God upon you when you are enemies and He has joined your hearts.” So, by His grace, you became brothers (1), and He said: (And You will be like those who became divided and disagreed after the clear proofs had come to them. It is they - for them is a great punishment.) (2

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Publication Date
Mon Aug 26 2024
Journal Name
Jbpml
Studying The Changes in Motility and Morphology on Human sperm after exposure to low doses of x-rays
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the energy that a radiation source emits as light (photons), electromagnetic waves, or particles is known as radiation. X-ray is one type of ionizing radiation that falls within the electromagnetic wave category of short wavelengths. Because of their short wavelength. X-ray is a type of ionizing radiation that is used in a constantly growing number of diagnostic procedures. X-ray diagnostic imaging has been employed in the medical field for more than a century(Hariyoto et al., 2020). Radiation has advantages for human health, but there is also a risk. the impacts of Radiation on Fertility it is an oligospermia, or a reduction in the number of sperm cells, which is already possible after radiation exposure of 0.15 mGy. It Leads to impede

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Publication Date
Thu Apr 20 2017
Journal Name
International Journal Of Science And Research (ijsr)
Learning Styles according to the Model of Felder & Silverman and its Relationship with Mathematical Self-perceived Efficacy to Students of the College of Education for Pure Sciences-Ibn Al-Haitham
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This research aims toknow the learning styles according to the model of Felder and Silverman and its relationship to effectively self- perceived mathematicalamong students of the Faculty of Education Pure Sciences - Ibn al-Haytham. By answering the following questions: 1. What are the preferred methods of learning among students in the mathematics department according to the model Felder and Silverman? 2. What is the mathematicalself-perceived levelof the students at the Department of Mathematics effectiveness level? 3. What is the relationship between learning styles according to the Felder model and Silverman and the effectiveness of mathematical self-perceived of the students of the Department of Mathematics? The research sample consiste

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Publication Date
Wed Mar 18 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF EXERCISE SPECIFIC TO USE DESIGNER (QUALITY RESPONSE) DEVICE TO DEVELOP THE SPEED AND ACCURACY OF THE RECEPTION AND PASSING SKILLS OF FOOTBALL PLAYERS IN AGES (14 YEARS)
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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS: THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS
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ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The social responsibility to the visual media and its role in spreading the culture of the environment protection / field research to a sample of students of the University of Baghdad
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        This paper deals with social responsibility visible to the media and the role they play in spreading the culture of environmental protection, and make research on a sample of the University of Baghdad consisting students from 150 students, male and female were distributed questionnaire form on the sample to obtain the required information has been questionnaire included axes distributed questions achieve the objectives of the search, and after the form data were analyzed using statistical program spss results show that the visual media and its role in spreading the culture of environmental protection form averages arithmetic high, indicating a rise in the influence of th

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Publication Date
Sun Apr 01 2012
Journal Name
2012 International Conference On Future Communication Networks
Efficient method to find the multiplicative inverse in GF (2<sup>m</sup>) using FPGA by exponentiation to (2<sup>k</sup>)
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Publication Date
Sun Apr 01 2012
Journal Name
2012 International Conference On Future Communication Networks
Efficient method to find the multiplicative inverse in GF (2<sup>m</sup>) using FPGA by exponentiation to (2<sup>k</sup>)
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Multiplicative inverse in GF (2 m ) is a complex step in some important application such as Elliptic Curve Cryptography (ECC) and other applications. It operates by multiplying and squaring operation depending on the number of bits (m) in the field GF (2 m ). In this paper, a fast method is suggested to find inversion in GF (2 m ) using FPGA by reducing the number of multiplication operations in the Fermat's Theorem and transferring the squaring into a fast method to find exponentiation to (2 k ). In the proposed algorithm, the multiplicative inverse in GF(2 m ) is achieved by number of multiplications depending on log 2 (m) and each exponentiation is operates in a single clock cycle by generating a reduction matrix for high power of two ex

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Role of the Arab oil to the achievement of Economic security in the Arab: The Role of the Arab oil to the achievement of Economic security in the Arab
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Abstract:
This research aims to the importance of oil in achieving economic
security in the Arab. Oil is not an ordinary subject and returns it significance to
the followings:
1. The importance of skipping a source of energy.
2. The importance of oil as raw material for petrochemical industry.
3. The importance of the oil sector as an area of foreign investment
4. The importance of oil in the marketing activities, transport, insurance
and various services
In addition to the importance of oil in general and the Arab oil has
additional strategic advantages such as geographic location, And the
magnitude of reserves and production of heavy investment costs are relatively
simple, And the ability to meet the

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Publication Date
Tue Apr 14 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The Effect of Using Ginger (Zingiber officinale) to Prevente Salmonella typhi. in Some Food Products.: The Effect of Using Ginger (Zingiber officinale) to Prevente Salmonella typhi. in Some Food Products.
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This study was conducted in order to statement the effect of ginger (Zingiber officinale) extracts in reducing the presence of the bacterium Salmonella typhimurium in some foods products.
Qualitative disclosures effective chemical compounds (alkaloids, flavonoids, phenols, tannins, terpenes) showed that the extracts of ginger an effective compounds as follows: oil extract and fresh juice> aqueous extract warm> aqueous extract cold. And studied the impact extract of fresh ginger juice, hot water ,cold water and oil rates extracts (1,2,3)% in bacteria test has shown that all s of extracts clear impact inhibition has oily extract of ginger recorded the highest value to inhibition zone reaching 35 mm when the concentration of 3%, f

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