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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 Jan 01 2022
Journal Name
Open Engineering
Producing low-cost self-consolidation concrete using sustainable material
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Abstract<p>The disposal of the waste material is the main goal of this investigation by transformation to high-fineness powder and producing self-consolidation concrete (SCC) with less cost and more eco-friendly by reducing the cement weight, taking into consideration the fresh and strength properties. The reference mix design was prepared by adopting the European guide. Five waste materials (clay brick, ceramic, granite tiles, marble tiles, and thermostone blocks) were converted to high-fine particle size distribution and then used as 5, 10, and 15% weight replacements of cement. The improvement in strength properties is more significant when using clay bricks compared to other activated waste </p> ... Show More
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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The influence of human resources Accounting on cost reduction
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The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

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Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Producing low-cost self-consolidation concrete using sustainable material
...Show More Authors
Abstract<p>The disposal of the waste material is the main goal of this investigation by transformation to high-fineness powder and producing self-consolidation concrete (SCC) with less cost and more eco-friendly by reducing the cement weight, taking into consideration the fresh and strength properties. The reference mix design was prepared by adopting the European guide. Five waste materials (clay brick, ceramic, granite tiles, marble tiles, and thermostone blocks) were converted to high-fine particle size distribution and then used as 5, 10, and 15% weight replacements of cement. The improvement in strength properties is more significant when using clay bricks compared to other activated waste </p> ... Show More
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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Low Cost Heart Rate Monitor Using Led-Led Sensor
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A high sensitivity, low power and low cost sensor has been developed for photoplethysmography (PPG) measurement. The PPG principle was applied to follow the dilatation and contraction of skin blood vessels during the cardiac cycle. A standard light emitting diodes (LEDs) has been used as a light emitter and detector, and in order to reduce the space, cost and power, the classical analogue-to-digital converters (ADCs) replaced by the pulse-based signal conversion techniques. A general purpose microcontroller has been used for the implementation of measurement protocol. The proposed approach leads to better spectral sensitivity, increased resolution, reduction in cost, dimensions and power consumption. The basic sensing configuration prese

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Proposing a General Formula for Evaluating the Parametric Cost Using MLR Method
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This research takes up address the practical side by taking case studies for construction projects that include the various Iraqi governorates, as it includes conducting a field survey to identify the impact of parametric costs on construction projects and compare them with what was reached during the analysis and the extent of their validity and accuracy, as well as adopting the approach of personal interviews to know the reality of the state of construction projects. The results showed, after comparing field data and its measurement in construction projects for the sectors (public and private), the correlation between the expected and actual cost change was (97.8%), and this means that the data can be adopted in the re

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Publication Date
Sat Feb 10 2024
Journal Name
International Development Planning Review
THE IMPACT OF COMPETITIVE SPEED EXERCISES ON JUNIOR BOXERS' EFFECTIVENESS OF SKILL PERFORMANCE AND COUNTERATTACK SPEED
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The competitive environment influences the increase in exercise intensity and hence adds to the growth of training and practice. The study objective.to identify the effect of competitive speed exercises on the effectiveness of skill performance and speed of counterattack for junior boxers, as well as to know the rate of development for these variables.Materials and methods. The research sample consisted of twelve up-and-coming Al-Najda Sports Club players who participated in the national tournament and were selected with care. They were placed into two groups, control and experimental, with six boxers each in the control and experimental groups. The two groups were assigned identical weights on purpose, and their ages range from 15 to 16 ye

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of intellectual capital on sustainable competitive performance: field research in a sample of private colleges
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Abstract:

                  This research seeks to test the influence of intellectual capital as an explanatory variable and its components (human capital, structural capital, relational capital) and sustainable competitive performance as a responsive variable and its components (reducing service delivery cycle time, rapid response to market demand, increasing customer satisfaction, providing better Quality of service, increasing market share)” through a field study, and here the research problem was diagnosed in an attempt to answer the following question: Is there awareness among the senior management within the private colle

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Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Computational And Theoretical Nanoscience
Real Time Wireless Monitoring and Controlling of 3-D Single Point Incremental Tool
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Maintenance of machine tools can be improved significantly by analyzing the operating of manufacturing process with the real-time monitoring system for 3-D single point deformation measurements. Therefore, the process of manufacturing could be optimized with less cost. Recently, wireless technology and internet of things (IOT) applied on intelligent machine has witnessed a significant advance with augmented virtuality, the analysis and the process certainly would contribute to enhance the intelligence of that machine. This paper presents a group of the wireless sensors and 3D animation technologies for data monitoring and analyzing. Three degree of freedom robotic hand structure has been selected as a prototype to be form the process of the

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Promoting Clinical Breast Examination as A screening Tool for Breast Cancer in Iraq
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Breast cancer constitutes about one fourth of the registered cancer cases among the Iraqi population (1)
and it is the leading cause of death among Iraqi women (2)
. Each year more women are exposed to the vicious
ramifications of this disease which include death if left unmanaged or the negative sequels that they would
experience, cosmetically and psychologically, after exposure to radical mastectomy.
The World Health Organization (WHO) documented that early detection and screening, when coped
with adequate therapy, could offer a reduction in breast cancer mortality; displaying that the low survival rates
in less developed countries, including Iraq, is mainly attributed to the lack of early detection programs couple

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Publication Date
Wed Nov 22 2017
Journal Name
Farm Machinery And Processes Management In Sustainable Agriculture, Ix International Scientific Symposium
INFLUENCE OF PHYSICAL PROPERTIES OF WATER-ADJUVANT MIXTURE ON THE DROPLET STAINS DEPOSITING ON AN ARTIFICIAL TARGET
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