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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 May 01 2019
Journal Name
Proceedings Of International Structural Engineering And Construction
FLEXURAL DUCTILITY OF STRUCTURAL CONCRETE MEMBERS SUBJECTED TO LIMITED CYCLES OF REPEATED LOADING
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For structural concrete members that may expose to serious earthquake, overload or accident impact, the design of ductility must be given the same importance as the flexural strength. The aim of this investigation is to study the change in ductility of structural concrete flexural members during their exposure to limited cycles of repeated loading. Twenty full-scale beam specimens have been fabricated in to two identical groups; each group consisted of ten specimens. The first group was tested under monotonic static loading to failure and regarded as control beams, while the specimens of the second group were subjected to ten cycles of repeated loading with constant load interval, which ranged between 40% and 60% of ultimate load. S

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modifying an Equation to Predict the Asphaltene Deposition in the Buzurgan Oil Field
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Buzurgan oil field suffers from the phenomenon of asphaltene precipitation. The serious negatives of this phenomenon are the decrease in production caused by clogging of the pores and decrease in permeability and wettability of the reservoir rocks, in addition to the blockages that occur in the pipeline transporting crude oil. The presence of laboratories in the Iraqi oil companies helped to conduct the necessary experiments, such as gas chromatography (GC) test to identify the components of crude oil and the percentages of each component, These laboratory results consider the main elements in deriving a new equation called modified colloidal instability index (MCII) equation based on a well-known global equation called colloidal in

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Publication Date
Wed Jan 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Hot Press Bonding of Aluminum Alloy AA6061-T6 to Polyamide and Polyamide Composites
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Abstract<p>In this study, aluminum alloyAA6061-T6 was joined by a hot press process with three types of material; polyamide PA 6.6 (nylon), 1% carbon nanotube/PA6.6 and 30% carbon fiber/PA6.6 composites. Three parameters were considered in the hot pressing; temperature (180, 200 and 220°C), pressure (2, 3, 4, 5 and 6 bar) and time of pressing (1, 2, 3, 4 and 5 minutes for 200ºC, and 0.25, 0.5, 0.75, 1 and 1.25 minutes for220ºC). Applied pressure has great effect on shear strength of the joint, corresponding to bonding time and temperature. Maximum shear strength was 8.89MPa obtained for PA6.6 at bonding conditions of 4 bar, 220ºC and 0.75 minute. For 30% carbon fiber/PA6,6 shear recorded was</p> ... Show More
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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Petroleum Research And Studies
Stress Ratio Method to Predict Fracture Pressure Gradient in Southern Iraqi Deep Wells
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This research presents a method for calculating stress ratio to predict fracture pressure gradient. It also, describes a correlation and list ideas about this correlation. Using the data collected from four wells, which are the deepest in southern Iraqi oil fields (3000 to 6000) m and belonged to four oil fields. These wells are passing through the following formations: Y, Su, G, N, Sa, Al, M, Ad, and B. A correlation method was applied to calculate fracture pressure gradient immediately in terms of both overburden and pore pressure gradient with an accurate results. Based on the results of our previous research , the data were used to calculate and plot the effective stresses. Many equations relating horizontal effective stress and vertica

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Publication Date
Mon Jun 01 2015
Journal Name
Ijiset - International Journal Of Innovative Science, Engineering & Technology
Spray – casting CuInSe2 nanoink onto Au and Mo coated substrates to fabricate photovoltaics
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Photovoltaic devices (PVs) were fabricated by spray-coating an ink of copper indium diselenide CuInSeR 2 R(CIS) nanocrystals as the light-absorbing layer. Without high-temperature post-deposition annealing, PVs were made on glass substrates with power conversion efficiencies of up to 1.5% and 0.9%, for Au and Mo coated respectively, under AM 1.5 illumination. UV–Vis spectrophotometer in the wavelength range 350–1500 nm. X-ray diffraction (XRD) and energy dispersive spectroscopy (EDS) analysis it is evident that CuInSeR 2 R have the chalcopyrite structure as the major phase and no secondary phase with a preferred orientation along (112) direction and The atomic ratio of Cu : In : Se in the nanocrystals is nearly 1 : 1 : 2.

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Publication Date
Wed Jan 01 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology
Mouse hepatocellular carcinoma sensitivity to cisplatin and docetaxel and analysis of related proteins
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Publication Date
Sat Jun 04 2022
Journal Name
International Journal Of Language And Literary Studies
Investigating the Use of Google Meet and Face-to-Face in Teaching Conversation
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conversation is an oral skill in which two persons can exchange their ideas, thoughts and opinions to communicate with each other. Learners can work in pairs or groups to practice dialogues chosen by the teacher from their textbook materials or from additional resources. Nowadays, because of Corona virus infection, our college students are taught all the subjects including conversation course either via google classroom platform or any other platforms. Google meet is one of online meetings between the teacher and students, i.e., a video meet in which students and the teacher join the online meetings in a specified time to communicate, express their ideas, thoughts and feelings about what is mentioned above. In this study, the resea

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Publication Date
Sun Jan 01 2017
Journal Name
8th International Conference On Agricultural, Environment, Biology And Medical Sciences
Description new species from leafhopper belongs to genus Neoalitarus Distant, 1918 in Iraq
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Publication Date
Sat Jul 23 2022
Journal Name
Arab World English Journal
Impoliteness Formulas, Triggers, and Purposes to Refusal as Employed by Iraqi English Learners
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The present study aims at scrutinizing the impoliteness types, causes, and purposes utilized by Iraqi English language learners when refusing marriage proposals. Thus, it attempts to answer the questions: (1) what are the impoliteness formulas used by the Iraqi learners of English in refusing marriage proposals?, and (2) What are their impoliteness triggers/causes and the purposes? The study is significant in bridging the gap that few linguistic types of research concentrate on studying intentionality and emotions allied with impoliteness. Data were collected from 35 Iraqi learners of English responding to 6 situations of marriage. The data were analyzed using Culpeper’s (2011) formulas of impoliteness and Bousfield’s (2007) impolite

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Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Response of Piles Group embedded in Sandy Soil with Cavities to Seismic Loading
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