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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
Sat Mar 26 2022
Journal Name
Nasaq Journal
An analytical study of the science textbook of the intermediate 1st grade according to life skills
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The aim of this study is to develop the science textbook for the 1st intermediate grade by analyzing it according to life skills. Its core areas were mental skills, environmental skills, and health skills. The analysis tool was used after verifying its validity and stability in analyzing the science textbook for the 1st intermediate grade, and the results of the study resulted in the inclusion of mental skills on a high percentage of repetitions, while we find that this percentage is low in the inclusion of environmental and health skills. The study recommended the importance of achieving balance and justice in including skills in the science textbook for the 1st intermediate grade, by emphasizing the environmental and health skills by incr

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological Security and Its Relation to Motivation for Achievement of Social Researchers Working in the Courts
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The research aims to measure the psychological security of social working in the courts, to measure the motivation of achievement for social researchers working in the courts. In addition to, identify the Psychological security and its relation to the motivation of achievement for social researchers working in the courts. To achieve these aims, the researcher adopted two scales: Maslow scale for Psychological security, which was translated to Arabic by Dwany and Dirany 1983 consisted of (75) items. The second scale is Othman scale for achievement motivation 2014 consisted of (24) items. The two scales had been applied to a sample consisted of (100) social researchers working in the courts of Baghdad with its two branches Al-karkh and Al-

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Hexagonal structure impeded intellectual youth for the advancement of civilization duty and mechanisms to address them
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Photos of the backwardness of the Muslims and their backwardness in creating
sustainable development policies have driven them to a state of civilization , which witnesses
Avckaddoha time ago and not disrupt the adversary is a phenomenon thought the youth to
exercise its role and duty in the construction and development of the state witnesses Mdanah
civilized nation.
The vigilance thought the youth of its slumber correct form could provide opportunities for
growth and development in the Arab and Islamic worlds, and both material and moral support
through the creation model youth Islamic social role models, but that the image of the model
, , - 1

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Publication Date
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
Using of Coating Technique by Inorganic Flame Retardants to Protect Civil and Industrial Foundations from Fires
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   In the present research the flame retardancy to  buildings and industrial foundations which are manufacturing from advanced polymeric  composite material was increased by coating it with surface layer included flame retardant material.  A(3mm) thick antimony tetroxide was used as a coated layer to retard and prevent the flame spread to the coating surface of polyester resin (SIROPOL 8340-PI) reinforced with hybrid fibers as a woven roving (°45-°0) consist of carbon and kevlar (49) fibers, and exposed it to direct flame generated from gas torch at temperature of (2000ºC), at  different exposed distance (10,15,20mm)and study the rang of resistance for this layer and its ability to protec

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Spatial Variation in Date Production and its Spatial Relationship to Climate in Central and Southern Iraq
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The climate is one of the natural factors affecting agriculture, and the success of the cultivation of any agricultural crop depends on the nature of the prevailing climate in the area of its ​​cultivation. If the main elements of climate: temperature, rain and humidity, affect the various agricultural activities that can be practiced, and the stages of growth of agricultural crops and also determine the areas of spread. When the climatic requirements of any crop are well available, its cultivation is successful and comfortable. The research starts from the problem of spatial variation of date production spatially in the study area and the reason for choosing dates because of its economic importance, so the research will be based on

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
Manifestations of Media Incitement to Violence in Iraqi Satellite Channels- Out of the Iraqi Media's View.
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representing the media and communication problems and phenomena fertile material and of great importance in the media research, especially as they relate to various aspects of life and its impact on the culture of the community and on individuals and public opinion about the behavior of the various issues. The media incitement to violence and hatred of the most prominent media phenomena that increased the danger and expanded not at the local level, but also in the world. So we found it is important to study this problem from the standpoint of academic and professional. And according to the progress of this research is trying to answer a number of questions including:
A. What are the Iraqi Satellite TV channels most watched and follow

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Volumetric assessment of maxillary sinus in cleft lip and palate patients in comparison to normal subjects
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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Synthesis and Evaluation of Antimicrobial Activity of Some New Bis Cyclic Imides Linked to Nitrogen Heterocycles
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In the present work, a series of new bis cyclic imides (pyromellit imides) linked to different nitrogen heterocycles namely (pyridine, pyrimidine, phenazone and quinoline) was synthesized.
Synthesis of the new imides was performed via two steps in the first one a series of bis amic acids (pyromellit amic acids) was synthesized via reaction of pyromellitic anhydride with variety of nitrogen heterocyclic primary amines while in the second step the prepared bis amic acids were dehydrated via treatment with acetic anhydride and anhydrous sodium acetate affording the desired imides.
The prepared bis Imides were screened for their antimicrobial activity against many types of bacteria and fungi and the results indicated that they possess

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Publication Date
Thu Jan 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary antioxidants in relation to dental caries among a group of lead-acid batteries factory workers
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Background: Lead-acid battery workers are at higher risk for systemic diseases as well as oral diseases like dental caries. The aim of this study was to assess selected salivary antioxidants and their relation with dental caries among lead acid battery factory workers in comparison with non-exposed group. Materials and methods: The sample consisted of 35 subjects aged 35-45 year-old who worked in Babylon lead acid battery factory in Baghdad city and matching group that not exposed to lead were selected as a control. Dental caries severity was recorded by using DMFS index, stimulated salivary samples were collected and analyzed for the measurement of salivary antioxidants (uric acid, total protein, catalase and glutathione peroxidase enzymes

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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Comparison of the RLS and LMS Algorithms to Remove Power Line Interference Noise from ECG Signal
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    Biomedical signal such as ECG is extremely important in the diagnosis of patients and is commonly recorded with a noise. Many different kinds of noise exist in biomedical environment such as Power Line Interference Noise (PLIN). Adaptive filtering is selected to contend with these defects, the adaptive filters can adjust the filter coefficient with the given filter order. The objectives of this paper are: first an application of the Least Mean Square (LMS) algorithm, Second is an application of the Recursive Least Square (RLS) algorithm to remove the PLIN. The LMS and RLS algorithms of the adaptive filter were proposed to adapt the filter order and the filter coefficients simultaneously, the performance of existing LMS

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