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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 Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
دور تطبيق نموذج Senge في التَعَلّم التنظيمي لتحقيق الإبداع في منظمات الأعمال "مدخل إلى دراسة تفكير النظم"
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The purpose of this research is to suggest a model which may be used by law enforcement to broaden individual and organizational creativity while providing a more inclusive, holistic view of management within our internal and external organizational structures. This project introduces alternatives to traditional management, leadership styles and problem solving strategies. Law enforcement organizations in the 21st century will face many challenges. Much like community policing impacted the nation in the mid 1980's through the 1990's, the systems thinking approach offers a philosophy for the new millennium.

Most organizations will face many challenges in the next decade of the twentieth first century. Just

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Effect of laser energy and ablation time on the formation of aluminum nanoparticles by nanosecond laser ablation of aluminum target in ethanol
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In this work we study the influence of the laser pulse energy and ablation time on the aluminum nanoparticles productivity during nanosecond laser ablation of bulk aluminum immersed in liquid.
Aluminum nanoparticles were synthesized by pulsed laser ablation of Al targets in ethanol for 3-8 minutes using the 1064 nm wavelength of a Nd:YAG laser with energies of 300-500 mJ per pulse.The laser energy was varied between 300 and 500 mJ/pulse, whereas the ablation time was set to 5 minutes. UV-Visible absorption spectra was used for the characterization and comparison of products.

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relationship Between Competitive Intelligence and Entrepreneurial Performance By Centralizing Strategic Vigilance: Field study of a sample of National colleges in Iraq
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The aim of this study is to highlight the relationship between competitive intelligence and Entrepreneurial Performance by centralizing the strategic vigilance of a sample of civil faculties in Baghdad. The sample of the study was targeted at 10 Iraqi civil colleges, which consisted of (133) members of the faculty council of the faculties, the search data was collected using the questionnaire form as the main research tool. The results showed that the correlation and influence of competitive intelligence and strategic vigilance in the Entrepreneurial Performance, as well as the role of strategic vigilance as an intermediate variable between competitive intelligence and Entrepreneurial Performance.

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Publication Date
Mon May 27 2019
Journal Name
Al-khwarizmi Engineering Journal
Investigation the Influence of SPIF Parameters on Residual Stresses for Angular Surfaces Based on Iso-Planar Tool Path
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Incremental Sheet Metal Forming (ISMF) is a modern sheet metal forming technology which offers the possibility of manufacturing 3D complex parts of thin sheet metals using the CNC milling machine. The surface quality is a very important aspect in any manufacturing process. Therefore, this study focuses on the resultant residual stresses by forming parameters, namely; (tool shape, step over, feed rate, and slope angle) using Taguchi method for the products formed by single point incremental forming process (SPIF). For evaluating the surface quality, practical experiments to produce pyramid like shape have been implemented on aluminum sheets (AA1050) for thickness (0.9) mm. Three types of tool shape used in this work, the spherical tool ga

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Publication Date
Sat Jul 30 2022
Journal Name
Global Academic Journal Of Linguistics And Literature
A Critical Stylistic Analysis of Transcultural Identity in Lyer’s The Global Soul (2001) Using the Tool of Negation
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This study is intended to examine the concept of transcultural identity in the travel book The Global Soul: Jet Lag, Shopping Malls, and the Search for Home by (Iyer, 2001). Jeffries’ model of critical stylistics (2010) (henceforth, CS) has been selected to analyze the book. To be more specific, Negation is selected to analyze the concept under study. As such, the study aims at finding out how Negation is used to portray ideological meanings representing the concept of transcultural identity in one non-fictional travel book; and finding out the ideologies related to the concept analyzed. The analysis of the data shows that Negation is a suitable analytical tool to reach the ideational meaning of the text towards the concept of tra

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Publication Date
Thu Jan 25 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
SPRAYING NANO CHITOSAN LOADED WITH NPK, NETTEL AND GREEN TEA EXTRACTS AS A TOOL FOR IMPROVEMENT POTATO PRODUCTIVITY
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This study was aimed to evaluate the effect of spraying nano chitosan loaded with NPK fertilizer and nettle leaf and green tea extracts on the growth and productivity of potato for the spring and fall seasons of 2021.It was conducted at private farm in Wasit Governorate, Iraq, as a factorial experiment (5 × 5) within randomized complete block design using three replicates. The first factor included spraying with four concentrations of chitosan nanoparticles loaded with NPK fertilizer 0, 10. 15 and 20% in addition to chemical fertilization treatment, the second factor was spraying nettle leaf extract 25 and 35 gL-1 and green tea extract with 2 and 4 g.L-1, in addition to the control treatment, spraying with distilled water only. The

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تحسين جودة الخدمات التأمينية في تحقيق المزايا التنافسية: دراسة ميدانيــة
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يعد التأمين أحد المؤسسات المالية ذات التأثير على برامج التنمية ، وما زال قطاع التأمين يعاني من العديد من المشاكل منها الوعي أو التشريع أو كيفية توظيفه كمورد اقتصادي واجتماعي خدمة للمجتمع والمؤسسات والافراد. وحيث أن التأمين يقدم خدمة تستوجب التزامها بمواصفات محددة ، لذا أصبح من الضروري دراسة آليات تحسين جودة الخدمة التأمينية وكذلك دراسة واقع العملية التسويقية للخدمة التأمينية وما ينالها من تحديات داخلية أ

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Publication Date
Mon Jan 04 2021
Journal Name
Geofluids
Performance Evaluation of Polyethersulfone Membranes for Competitive Removal of Cd2+, Co2+, and Pb2+ Ions from Simulated Groundwater
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This paper presents studying the performance of three types of polyethersulfone (PES) membrane for the simultaneous removal of Co2+ ions, Cd2+ ions, and Pb2+ ions from binary and ternary aqueous solutions. Co2+ ions, Cd2+ ions, and Pb2+ ions with two different initial concentrations (e.g., 10 and 50 ppm) were selected as examples of heavy metals that contaminate the groundwater as a result of geological and human activities. This study investigated the effect of types of PES membrane and metal ions concentration on the separation process. For the binary aqueous solutions, the permeation flux of the PES2 membranes was higher for the separation process of solutions containing 50 ppm of Cd2+ ions and 10 ppm of Co2+ ions (24.7 L

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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Psychological pressures and their relationshiptothe competitive orientation of football playersinthe Iraqi Premier League for the 2018-2019season
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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Internet Protocol Technology
A low cost paging scheme for clustered PMIPv6 protocol by head-MAG entity utilisation
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