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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
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Statistical Sciences
Use The Coiflets and Daubechies Wavelet Transform To Reduce Data Noise For a Simple Experiment
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In this research, a simple experiment in the field of agriculture was studied, in terms of the effect of out-of-control noise as a result of several reasons, including the effect of environmental conditions on the observations of agricultural experiments, through the use of Discrete Wavelet transformation, specifically (The Coiflets transform of wavelength 1 to 2 and the Daubechies transform of wavelength 2 To 3) based on two levels of transform (J-4) and (J-5), and applying the hard threshold rules, soft and non-negative, and comparing the wavelet transformation methods using real data for an experiment with a size of 26 observations. The application was carried out through a program in the language of MATLAB. The researcher concluded that

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Publication Date
Sun Jan 01 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees22fr
A theoretical enhancement of electronic transfer dynamics in the D35CPDT dye donor to 𝑻𝒊𝑶𝟐 acceptor
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Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic Diversity of Iraqi Barley Species Differing in Their Tolerance to Drought by RAPD Analysis
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The genetic diversity was studied in sixteen barley Hordeum vulgar L. species cultivated in Iraq , which are differ in their ability to drought stress tolerance by using random amplified polymorphic DNA polymerase chain reaction (RAPD - PCR ) .Barley species was evaluated to drought stress  after treatment the plant seedling at germination stages to different concentration of polyethylene glycol (PEDG6000) . The results showed that the Broaq and Arefat species have the highest tolerance to drought stress in contrast the rest of Barly species like Alkhair, Alwarkaa, Ebaa99, Shoaa, Alrafidain,Sameer Rehana 3 , forat9 , jazeral ,and ebaa7 revealed sensitivity to drought stress .      The primes which used RAPD technique

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Outcome of surgical untethering of tethered cord syndrome in adults due to spina bifida occulta
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Background:. Children with spina bifida occulta require early surgery to prevent neurological deficits. The treatment of patients with a congenitally tethered cord who present in adulthood remains controversial.

Objective: The aim of this study is to describe the outcome obtained in 61 adult patients with congenital TCS and no prior surgical treatment who underwent surgical untethering.

Methods: This prospective study was conducted on 61 adult patients who underwent surgical untethering for spina bifida occulta at four neurosurgical centers in Baghdad / Iraq  between March 2000 and January 2018. Patients who had undergone prior myelomeningocele repair or tet

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Publication Date
Sun Sep 30 2018
Journal Name
Scientific Journal Of Silesian University Of Technology. Series Transport
Measuring the relative importance of applying engineering solutions to urban traffic intersections: a planning perspective
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Publication Date
Sat Jun 27 2020
Journal Name
Asian Journal Of Civil Engineering
Using measured mile method to quantify the loss of labor productivity in Iraqi construction site
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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Analysis of Acetylcholinesterase Gene Expression in Male Mice Exposed to Sublethal Dose of Endosulfan Pesticide
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     The aim of the current study was to investigate endosulfan effects on the Acetylcholinesterase (AChE) enzyme and gene in albino mice. Thirty selected male albino mice were randomly divided into 3 groups. The first group was control group (G1), while the other two treated groups were injected intraperitoneally twice per week with two doses of endosulfanG2 (3 mg/kg) and G3 (17 mg/kg) for 21 and 45 days respectively. The results recorded a significant decrease in AChE enzyme in the group treated with 17 mg/kg b.wt. (3986.67 ±170.32 U/L),compared to the control (5584.33 ±140.35 U/L)and treatment group with 3 mg/kg b.wt.(5556.00 ±341.01) U/L for 21 days. Also, there was a significant decrease in the enzyme level

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
The Ability of Staphylococcus aureus to Establish Biofilm on Acrylic, Plastic, and Metallic Denture Materials
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       Staphylococcus aureus is a common pathogenic agent due to its ability to cause various types of infections, ranging from mild skin infections to sever systemic diseases. One of the most virulence factors of this bacterium is its ability to from biofilms on solid surfaces by anchoring the planktonic cells and by producing a protective layer of extra polymeric substances. Biofilm formation is controlled through many genes. The most important ones are icaA and icaD. Dentures are prosthetic devices that are made of different materials to replace lost teeth. The aim of this study is to examine the ability of different types of denture materials to support the biofilm formation of S. aureus at phenotypic level by detecting ba

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Publication Date
Sat Jan 15 2011
Journal Name
International Journal Of Poultry Science
Influence of Source of Oil Added to Diet on Egg Quality Traits of Laying Quail
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This experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-wk old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per each treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz. either sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height

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Publication Date
Tue Sep 01 2020
Journal Name
Civil Engineering Journal
Assessment Resistance Potential to Moisture Damage and Rutting for HMA Mixtures Reinforced by Steel Fibers
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Rutting is mainly referring to pavement permanent deformation, it is a major problem for flexible pavement and it is a complicated process and highly observed along with many segments of asphalt pavement in Iraq. The occurrence of this defect is related to several variables such as elevated temperatures and high wheel loads. Studying effective methods to reduce rutting distress is of great significance for providing a safe and along-life road. The asphalt mixture used to be modified by adding different types of additives. The addition of additives typically excesses stiffness, improves temperature susceptibility, and reduces moisture sensitivity. For this work, steel fibres have been used for modifying asphalt mixture as they incorp

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