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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 Oct 30 2021
Journal Name
Iraqi Journal Of Science
N Sequence Prime Ideals
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    In this paper, the concepts of -sequence prime ideal and -sequence quasi prime ideal are introduced. Some properties of such ideals are investigated. The relations between -sequence prime ideal and each of primary ideal, -prime ideal, quasi prime ideal, strongly irreducible ideal, and closed ideal, are studied. Also, the ideals of a principal ideal domain are classified into quasi prime ideals and -sequence quasi prime ideals.

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Pulse Profile Rule in Laser Heating of Opaque Targets in Air
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A theoretical model is developed to determine time evolution of temperature at the surface of an opaque target placed in air for cases characterized by the formation of laser supported absorption waves (LSAW) plasmas. The model takes into account the power temporal variation throughout an incident laser pulse, (i.e. pulse shape, or simply: pulse profile).
Three proposed profiles are employed and results are compared with the square pulse approximation of a constant power.

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
PAPR Reduction of OFDM Signals Using Clipping and Coding
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The problem of the high peak to average ratio (PAPR) in OFDM signals is investigated with a brief presentation of the various methods used to reduce the PAPR with special attention to the clipping method. An alternative approach of clipping is presented, where the clipping is performed right after the IFFT stage unlike the conventional clipping that is performed in the power amplifier stage, which causes undesirable out of signal band spectral growth. In the proposed method, there is clipping of samples not clipping of wave, therefore, the spectral distortion is avoided. Coding is required to correct the errors introduced by the clipping and the overall system is tested for two types of modulations, the QPSK as a constant amplitude modul

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
A certain Subclass of Meromorphically Multivalent Q-Starlike Functions Involving Higher-Order Q-Derivatives
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          The authors introduced and addressed  several new subclasses  of the family of meromorphically multivalent -star-like functions in the punctured unit disk  in this study, which makes use of several higher order -derivatives. Many fascinating properties and characteristics are extracted systematically for each of these newly identified function classes. Distortion theorems and radius problems are among these characteristics and functions. A number of coefficient inequalities for functions belonging to the subclasses are studied, and discussed, as well as a suitable condition for them is set. The numerous results are presented in this study and the previous works on this

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Publication Date
Fri Sep 02 2022
Journal Name
Journal Of Legal Sciences
Violations of the financial employee in his legal work
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The financial violation must be defined as a concept for the purpose of distinguishing this concept from other terms that may be suspected in the context of the job and the violations of the financial employee that may be disciplinary or even punitive. From Egypt and Iraq, in addition to addressing the doctrinal aspect in the two countries above and the extent to which the specialized jurists dealt with the statement of financial violations, or even highlighting images that could be considered that the violation committed by the financial employee falls under the framework of the financial violation. Which may result in a financial violation by the financial employee, and we touched upon the request of him to indicate the financial viola

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Financial markets liquidity and their impact in the return of common stocks
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    The research aimed to study the financial markets liquidity and returns of common stocks , Take the research  the theoretical concepts  associated with each of the liquidity of financial markets and returns of common stocks , As well as the use of mathematical methods in the practical side to measure market liquidity and Stocks  Return, the community of research in listed companies in Iraqi stock exchange that have been trading on its stock and number 85 joint-stock company, The research was based to one premise, there is a statistically significant effect for the liquidity of the Iraqi stock exchange on returns  of common stocks  to traded companies in which , Using th

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Publication Date
Wed Jan 03 2024
Journal Name
Eximia
The reality of the organizational brilliance of physical Educators in the college of Physical Education and Sports Sciences / University of Baghdad from female students point of view
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Achieving goals effectively reflects the success of the institution. However, unless this indicator is coupled with efficiency when achieving goals, the institution will be equal in its achievements, and distinction will remain unachieved. Perhaps the role of the teaching staff in pushing the institution or college towards brilliance focuses on their ability to motivate people on the one hand and their interest in achieving brilliance for the institution. On the other hand, the importance of the research lies in the institution’s reaching a prominent position through the brilliance and creativity of teaching and achieving competition between institutions that make it more brilliance. The study seeks to achieve the goal of the real

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Theoretical And Applied Information Technology
Factors affecting global virtual teams’ performance in software projects
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Publication Date
Wed Dec 14 2022
Journal Name
Journal Of The College Of Languages (jcl)
Compound Sentences modification, functions and characteristics from an educational point of view: Umformungen- Funktion- Merkmale unter didaktischen Perspektiven
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This research deals with compound sentences in the German language and how to transform them and transfer them into a main sentence, touching on their functions and characteristics. Actual to nominative, which is a unique feature of the German language, with some diverse examples taken from various sources.
This case is distinguished, like other grammatical cases
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Publication Date
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On SAH – Ideal of BH – Algebra
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     The aim of this investigation is to present the idea of  SAH – ideal , closed SAH – ideal and closed SAH – ideal with respect to an element ,  and s-  of BH – algebra .

We detail and show  theorems which regulate the relationship between these ideas and provide some examples in BH – algebra .

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