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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
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Using of Nuclear Track Detector CR-39 To Measure Depleted Uranium Concentration of Mother's Milk.
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Biological samples of mother's milk were collected from Iraqi southern provinces(Basrah,Messan,al-Muthana,Thikar)and Baghdad province to measure uranium concentration of the samples by using track technique of fission fragments as a result from uranium atom fission with thermal neutrons from neutrons source 24 I Am-Be with activity 16Ci and neutron flux of 5000 n/cm2.s on using nuclear track detector CR-39 It was found that the high percentage of depleted uranium concentration on the samples from Muthana province , which accounted as 4.183ppm therefore the samples was taken from the provinces (Thikar,Basrah,Baghdad),which was accounted the depleted uranium concentration as following (1.243,2.172,2.875) ppm respectively, with appear a small

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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Comparison of periodontal health status in relation to IQ in right- and left handed individuals
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Background: Periodontal disease (PD) is a chronic inflammatory condition characterized by destruction of supporting structures of the teeth. Intelligence quotient (IQ) was potentially reported to significantly associated with prevalence of gingivitis. Mild gingivitis was obtained in high IQ levels while moderate gingivitis may be attributed to poor oral hygiene seen among the subjects having low IQ levels. Method: One hundred volunteers aged between 20-45 years old were enrolled in this study, patients were equally divided into right- and left-handed (50 patients each)and each group then subdivided into patients with healthy gingiva(10), patients with gingivitis (20), and patients suffering from periodontitis (20).An IQ questionnaire was p

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Syntactic Efforts to The Sheikh Mohammad Muhi Ad-Deen Abdulhameed in Ibin Akeel's Explanation
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The Arabic language is one of the honoring languages that has a supreme status. Being the language of the Holly Qura'an has increased its refinedness and spread in the Islamic and non-Islamic world. It has become the means of communication and conversation, and the language of knowledge and thought. The multiplicity of its dialects and accents is a sign of its capacity. Many Roman, Persian, and Greek sciences and arts have been translated and Arabicized into it. It has further become the formal language of communication in the world. Many great Arab scholars have played a role in examining it to maintain and elevate it. One of these scholars is the great scientist Mohammad Muhi Ad-Deen Abdulhameed who has done great syntactic efforts in

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Publication Date
Tue Jun 14 2016
Journal Name
Transactions Of The Asabe
Using Terahertz Time-Domain Spectroscopy to Discriminate among Water Contamination Levels in Diesel Engine Oil
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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Using Multiattribute Analysis to Predicting Effective Porosity of Yamama Formation in Nasriya Oilfield Southern Iraq
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Emerge application was used in Hampsson-Russell programs and that uses a combination of multiple 3D or 2D seismic attributes to predict some reservoir parameter of interest. In this research used the seismic inversion technique was performed on post-stack three dimensions (3D) seismic data in Nasriya oilfield with five wells  and then used this results in  Emerge analysis (training and application) were used to estimate reservoir properties (effective porosity) with multiattribute analysis derive relations  between them at well locations. The horizon time slice of reservoir units of (Yb1, Yb3 and Yc) of Yamama Formation was made for property (effective porosity) to confirm match results and enhancement trends within these

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Analysis of computer textbooks content for intermediate stage according to the theory of multiple intelligence
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The purpose of current study is to analyze the computer textbooks content for intermediate stage in Iraq according to the theory of multiple intelligence. By answering the following question “what is the percentage of availability of multiple intelligence in the content of the computer textbooks on intermediate stage (grade I, II) for the academic year (2017-2018)? The researcher followed the descriptive analytical research approach (content analysis), and adopted an explicit idea for registration. The research tool was prepared according the Gardner’s classification of multiple intelligence. It has proven validity and reliability. The study found the percentage of multiple intelligence in the content of computer textbooks for the in

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Determination of the MESEP Events of 2-9th April 2001 According to ERNE/SOHO Observation
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On 2-9th April 2001 the Energetic and Relativistic Nuclei and Electron (ERNE) instrument on the Solar and Heliospheric Observatory (SOHO) observed three gradual solar energetic particle (SEP) events separated by 9 hour and 7days respectively, in association with three effective solar flares and coronal mass ejections (CMEs).
In this paper, a study of MESEP events was considered. As the definition of this phenomenon suggested there might be many sources for each MESEP event. This event has been examined in order to view the different sources that might relate to suspected accelerator of the SEPs. A careful analysis for the spectra and associated emission with such eruptions was made. Soft X-ray emission was observed by the Geostationar

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Publication Date
Tue Jun 22 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Analysis of the content of the applied fifth grade chemistry book according to life skills
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The current research aims to analyze the chemistry books for the preparatory stage according to life skills for the academic year (2019-2020) and to know the life skills contained in the chemistry books for the preparatory stage through the following two questions:1-What life skills should be available in the content of chemistry books prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year(2019-2020). 2-What is the percentage of life skills included in the content of chemistry textbooks prescribed for middle school students approved by the Ministry of Education, General Directorate of Curricula in the academic year (2019-2020). To achieve the objectives of the resea

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Laboratory Study on the Susceptibility of Locally Bread Wheat Cultivars to Infestation by Green Bug
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Five bread wheat cultivars was selected namely, IPA99, Tamouz 2, Rasheed, Abu-ghraib And Iraq, were selected for susceptibility to green bug, Schizaphis graminum R.(Aphididae: Homoptera) infestation. Experiments done in under laboratory temperature 20±2C˚, humidity 65±5 % at 12h light. Results have indicated that IPA99 was highly preferred by in S. graminum and no significant of differences with Rasheed and Abu-ghraib, while Iraq and Tamouz2 came second. Although all wheat cultivars were infested by S. graminum except Iraq cultivar which showed some tolerance when exposed to three densities of 5, 10, ap plant during the time of test was 4 weeks. the development time of nymphs were 8, 8, 9, 9.3and 8.3 days for cultivars IPA99, Tamoz2,

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Possibility of electronic data interchange to simplify work procedures (Case Study of Hilla Municipality Directorate)
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Purpose: to demonstrate the possibility of moving to electronic data exchange dimensions (regulatory requirements, technical requirements, human requirements, senior management support) to simplify the work procedures dimensions (modern procedures, clarity of procedures, short procedures, availability of information and means required. The simplicity of the models used because of its importance to keep abreast of recent developments in the service of municipal works through the application of electronic data interchange, which simplifies procedures and out of the routine in the performance of the work of municipal departments has developed. It was applied to Municipality (Hilla) so that the transformation

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