Preferred Language
Articles
/
jeasiq-1009
Target cost tool to achieve competitive advantage
...Show More Authors

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 .

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The relationship between the rule of mental improvement and ugliness and the objectives of Sharia And its impact on rulings
...Show More Authors

The research addresses a fundamental Islamic jurisprudential Purposeful issue, which is (Sharia), and to indicate the impact of this on Islamic jurisprudence, deriving rulings and extracting purposes, and to repel the illusion that this issue is only doctrinal, and clarifying the aspects of similarities and links between them by explaining the origin of deriving the purposes of Islamic Law (Sharia) through the meanings and wisdom learned from the texts and the explanation of the rulings. The rulings of Islamic Law (Sharia) have urged bringing benefits and repelling harms, and that the path to do so is reason and its production. I began the research by defining the purposes of Islamic Law (Sharia), then defining the rule of rational right

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Discretionary Punishment (Al-Ta'zir) for the Interest and its Effect in Keeping the Public Regulation A Fundamental Applied Study in the Saudi Arabian Courts
...Show More Authors

Discretionary Punishment, Public Regulation, Interest

View Publication Preview PDF
Crossref
Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification of Bacterial Strains Isolated from Patients with Urinary Tract Infection and the Role of Plasmids in their Antibiotic Resistance
...Show More Authors

  One hundred fifty bacterial strains were isolated from patients with urinary tract infections (UTIs). They were belong to ten different species of gram-negative bacteria and to two genera of gram–positive bacteria. E. coli was the major causative agent and comprise 40% of all cases. Klebsiella pneumoniae and Proteus mirabilis were second and third with 18.67% & 18.0% respectively. Other gram-negative bacteria were belong to the genera Enterobacter, Acinitobacter, Pseudomonas, Citrobacter and Serratia. Ten cases (6.67%) were caused by genus Staphylococcus and seven (4.66%) were caused by Streptococcus. Out of the 150 positive cases, 96(64%) were from female patients, while 54(36%) were from males. High percentage of all

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect Of Time Driven Activity Based Costing in Pricing Decisions
...Show More Authors

The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Pharmacoeconomics Study for Anticoagulants used for Hospitalized COVID-19 Patients in Al-Najaf Al-Ashraf city –Iraq(Conference Paper )#
...Show More Authors

Abstract

Background: The novel coronavirus 2 (SARS?CoV?2) pandemic is a pulmonary disease, which leads to cardiac, hematologic, and renal complications. Anticoagulants are used for COVID-19 infected patients because the infection increases the risk of thrombosis. The world health organization (WHO), recommend prophylaxis dose of anticoagulants: (Enoxaparin or unfractionated Heparin for hospitalized patients with COVID-19 disease. This has created an urgent need to identify effective medications for COVID-19 prevention and treatment. The value of COVID-19 treatments is affected by cost-effectiveness analysis (CEA) to inform relative value and how to best maximize social welfare through eviden

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Attitude and Altitude Control of Quadrotor Carrying a Suspended Payload using Genetic Algorithm
...Show More Authors

The need for quick airborne transportation is critical, especially in emergencies. Drones with suspended payloads might be used to accomplish quick airborne transportation. Due to the environment or the drone's motion, the slung load may oscillate and lead the drone to fall. The altitude and attitude controls are the backbones of the drone's stability, and they must be adequately designed. Because of their symmetrical and simple structure, quadrotor helicopters are one of the most popular drone classes. In this work, a genetic algorithm with two weighted terms fitness function is used to adjust a Proportional-Integral-Derivative (PID) controller to compensate for the altitude and attitude controllers in a quadrotor drone

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Attitude and Altitude Control of Quadrotor Carrying a Suspended Payload using Genetic Algorithm
...Show More Authors

The need for quick airborne transportation is critical, especially in emergencies. Drones with suspended payloads might be used to accomplish quick airborne transportation. Due to the environment or the drone's motion, the slung load may oscillate and lead the drone to fall. The altitude and attitude controls are the backbones of the drone's stability, and they must be adequately designed. Because of their symmetrical and simple structure, quadrotor helicopters are one of the most popular drone classes. In this work, a genetic algorithm with two weighted terms fitness function is used to adjust a Proportional-Integral-Derivative (PID) controller to compensate for the altitude and attitude controllers in a quadrotor drone with a slun

... Show More
View Publication
Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Human right rule in self-defense And its prohibitions in Islamic jurisprudence
...Show More Authors

God, may He be glorified and exalted be He, has given every human being the right to life and a dignified life, and has warned against transgression against any of its sanctities without a legitimate right. No one, regardless of his status or authority, can deprive a person of his rights that the Sharia came to preserve, and whoever does that has declared all people to war, as all humanity is in solidarity. In raising the hand that is simplified to harm a person and oppress him unjustly and exalted in the land.
If this is the case, the Sharia came to establish the right of people, groups and individuals, to defend their sanctities, preserve their security, recover their usurped rights, repel the aggression of the aggressors, and oppre

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
The Optimum Conditions for Pleurotin Production by Pleurotus spp. Local Isolates
...Show More Authors

The study includ selection of six species of the fungi related to genus Pleurotus were evaluated for their ability to produce of Pleurotin, one of them, Pleurotus ostreatus (P.11) was isolated and identified in the present study. Pleurotin was detected by Thin Layer Chromatography (TLC) and High Performance Liquid Chromatography (HPLC). The maximum absorption of Pleurotin was 1.6 nm at 250 nm. Pleurotin was purified with two methods using chloroform and ethyl acetate, the results showed the ethyl acetate was more efficient in pleurotin production resulting in 14.6 μg/ml compared to 9.8 μg/ml with chloroform. The local isolate, P. osteratus (P.11) showed significant high Pleurotin production (14.6 μg/ml) when was grown on the modified

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internet of Things (IOT) Technology and its Role in Reducing air ticket Costs
...Show More Authors

Abstract:

                The aim of this research is to highlight the importance of reducing the cost of a flight ticket by using information technology and the Internet, in the process of purchasing tickets for electronic flights, and to shift from the traditional method of purchasing and payment operations to the electronic method, to reduce the financial and non-financial risks associated with the traditional purchase process, as well as saving the cost Time, effort and money for the customer, and the researcher used the deductive approach in linking the variables (Internet of Things technology and reducing the costs of air tickets) wi

... Show More
View Publication Preview PDF