doi:10.33095/jeas.v17i63.1009

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Publication Date

Thu Sep 01 2011

Journal Name

Journal Of Economics And Administrative Sciences

Volume

17

Issue Number

63

DOI

10.33095/jeas.v17i63.1009

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Target cost tool to achieve competitive advantage

سعاد جاسم

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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

Sun Mar 13 2011

Journal Name

Baghdad Science Journal

The effect of methanol and water plant extracts of Cordia myxa on Some pathogenitic bacteria and Candida albicans

this study aimed to study the effect of Cordia myxa extract on the growth and activities of the following types of bacteria : Escherichia coli

Pseudomonas aeruginosa

Proteus Spp.

Klebsiella pneumoniae

Staphylococcus aureus

Streptococcus pyogenes

Bacillus subtilus

and the yeast Candida albicans .the results showed an inhibitory effect of the methanol extract on both the growth and activity of the tested microbes .this was reflected by the minimum inhibitory concentration ( MIC ) of different type of bacteria and the yeast.

Alyaa . M. Abdul

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this study aimed to study the effect of Cordia myxa extract on the growth and activities of the following types of bacteria : Escherichia coli , Pseudomonas aeruginosa, Proteus Spp., Klebsiella pneumoniae , Staphylococcus aureus, Streptococcus pyogenes , Bacillus subtilus, and the yeast Candida albicans .the results showed an inhibitory effect of the methanol extract on both the growth and activity of the tested microbes .this was reflected by the minimum inhibitory concentration ( MIC ) of different type of bacteria and the yeast.

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Publication Date

Tue Oct 02 2018

Journal Name

Iraqi Journal Of Physics

Study of effect acidic solution (HCl) and (EP/Al2O3 & EP/ TiO2) hybrid on thermal conductivity of epoxy resin.

This research studies the effect of adding micro

nano and hybrid by ratio (1:1) of (Al2O3

TiO2) to epoxy resin on thermal conductivity before and after immersion in HCl acid for (14 day) with normality (0.3 N) at weight fraction (0.02

0.04

0.06

0.08) and thickness (6mm). The results of thermal conductivity reveled that epoxy reinforced by (Al2O3) and mixture (TiO2 Al2O3) increases with increasing the weight fraction

but the thermal conductivity (k) a values for micro and Nano (TiO2) decrease with increasing the weight fraction of reinforced

while the immersion in acidic solution (HCl) that the (k) values after immersion more than the value in before immersion.

Abdul Adeem Zaily

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This research studies the effect of adding micro, nano and hybrid by ratio (1:1) of (Al2O3,TiO2) to epoxy resin on thermal conductivity before and after immersion in HCl acid for (14 day) with normality (0.3 N) at weight fraction (0.02, 0.04, 0.06, 0.08) and thickness (6mm). The results of thermal conductivity reveled that epoxy reinforced by (Al2O3) and mixture (TiO2+Al2O3) increases with increasing the weight fraction, but the thermal conductivity (k) a values for micro and Nano (TiO2) decrease with increasing the weight fraction of reinforced, while the immersion in acidic solution (HCl) that the (k) values after immersion more than the value in before immersion.

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Publication Date

Tue Mar 30 2021

Journal Name

College Of Islamic Sciences

Need and transgression in Surat (Abs) Semantic grammatical study: Need and transgression in Surat (Abs)

Praise be to God who blessed us with the grace of Islam

and set our tongues in the language of the Qur’an. The Arabic language is beautiful through its grammar and rules

and its meanings which are the spirit of grammar

and we allocate the element of Arabic speech

which is the verb and the phenomenon of necessity and transgression

one of the important phenomena in modern studies and received attention from ancient and modern scholars

and we called our research: (Obligatory and transgression in Surat Abbas

semantic grammatical study) . The research was divided into two sections: The first topic included: the necessary verbs in Surat (Abs) an applied study.

Satar jasm falh

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The research aims to highlight the significance and composition and the diversity of meanings and the Quranic context in the necessary and transgressive verbs in Surat (Abs).

This research consists of : a preamble , and two studies . The researcher addressed in the preliminary the importance of the phenomenon of necessity and infringement, the signs of the necessary action , the structure and controls of the act , the methods of infringement , its sections and signs.

As for the first topic : The researcher addressed the necessary verbs in Surat Abs , an applied study in terms of grammati

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Publication Date

Wed Jan 01 2020

Journal Name

Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20

Change detection of the land cover for three decades using remote sensing data and geographic information system

The changes in the land cover using geographical information systems and remote sensing techniques for the period (1990 - 2019) for part of the Baghdad governorate in central Iraq are detected and monitored. In this research

four satellite scenes with different sensors were used the TM

ETM+

and OLI

which were obtained by Landsat-5

Landsat-7 and Landsat-8 satellites

respectively. Maximum likelihood method supervised classification is adopted as the main classifier to distinguish different land cover types in the study region. The results showed that there are ten different classes in the values of their reflectance. This study proved that any landcover of the earth’s surface can be studied and determined by its spectral characteristics. The change for each class of the land cover for the study area was determined within the study period. The results of the study confirmed the possibility of identifying the types of land cover and finding the percentage of changes that occur in it and detecting it with high efficiency using the remote sensing technique.

Muna Aref

Amal Jabbar

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Publication Date

Fri Mar 01 2019

Journal Name

Applied Acoustics

Theoretical model of absorption coefficient of an inhomogeneous MPP absorber with multi-cavity depths

Micro-perforated panel (MPP) absorber has been known as an alternative absorber to classical porous material given its facile installation

long durability

environmental friendliness and attractive appearance. Extensive studies of MPP absorber proposing the improvement of its absorption frequency bandwidth have been published. This study presents a MPP absorber introduced with inhomogeneous perforations and with multi-cavity depths. The MPP is divided into two sub-area

where each area has different hole diameter

perforation ratio and a separated backed cavity depth. The acoustic impedance is modelled using electrical equivalent circuit and the absorption coefficient is calculated under normal-incidence of sound. It is found that the inhomogeneous MPP can have good bandwidth of absorption by designing the sub-MPP of smaller perforation ratio with large hole diameter and the one having the larger perforation ratio with smaller hole diameter. The absorption bandwidth can be conveniently controlled by adjusting the cavity depth of each sub-MPP. The results from the experimental work show good agreement with the theoretical model.

Ali Ibrahim

Azma

Roszaidi

Iwan

Al-Ameri

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