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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
Wed Sep 02 2015
Journal Name
Journal Of College Of Education For Women
Politeness Theories in Synge's Riders to the Sea
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This research tackles the play of Synge "Rider to the Sea" to find out whether the theories of Leech (1983) and Brown and Levinson (1987) can be applied or not to this study. The model of Leech (1983) consists of seven principles and for Brown and Levinson (1987),it consists of two principles of politeness where one of them is positive and the other is negative politeness. It is hypothesed that: 1. There is a relation between the two theories. 2. Synge deals with these theories in such a way to depict his characters. 3. It is also hypothesed that every character deals with these principles in such a way to show the events of the play. The study concludes that there is a relation between the two theories in depicting the characters then it s

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The poetry attributed to The Islamic orthodox caliphs
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The Islamic orthodox caliphs had a great importance in the history of Arabs in
particular, and of Muslims in general.
Some attributed poetry to them. This issue to see whether such an attribution is correct
or not.
This research tried to deal objectively with this poetry .it discussed the topic,
exploring the scholars’ opinions about poetry attributed to the Islamic orthodox
Caliphs, stating their dispute : some of them agreed while others rejected the
attribution.
The research adopted the opinon that had rejected for reasons stated in the
research, of them: the weakness of poetry and its dealing with unimportant things, for
example, the caliph Omar composed verses about a new garment worn by him.
Is it

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Publication Date
Mon May 01 2017
Journal Name
International Journal Of Science And Research (ijsr
Primary Dentition Eruption in Relation to Weight Status
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Background: Nutrition and diet can affect the development and integrity of the oral cavity including the development and eruption of primary teeth. Aims of the study: The study was carried out to determine the effect of weight status of the child and gender on the number of deciduous teeth erupted in the oral cavity. Material and method: A children from the age 12 months -35 months attending Specialist Health Center and children of Nursery in Al-Khadraa, and nursery in Al- Aadamyia and Hay-Heteen. The number of teeth erupted, gender and body mass index were recorded. Results: The results showed that eruption of primary dentition was quicker in children who were overweight than those with normal weight and underweight and faster in girls

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Discriminant Analysis to Assess Deprivation Index in Iraq
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The aim of this study is to achieve the best distinguishing function of the variables which have common characteristics to distinguish between the groups in order to identify the situation of the governorates that suffer from the problem of deprivation. This allows the parties concerned and the regulatory authorities to intervene to take corrective measures. The main indicators of the deprivation index included (education, health, infrastructure, housing, protection) were based on 2010 data available in the Central Bureau of Statistics

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
IL-17 in Protective Immunity to Vaginal Candidiasis
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Vulvovaginal candidiasis (VVC) is caused by Candida albicans affects a significant number of women during their reproductive ages. Th17 cells play a major role in coordinating the host defense in oropharyngeal candidiasis. In this study we investigated the involvement of the Th17 response in an animal model of vulvovaginal candidiasis (VVC). The present study aimed to shed light on detect concentration of the IL-17 of infected animal and control . A direct Enzyme Linked Immunosorbent Assay (ELISA) was used to quantify IL-17 concentrations in 30 infected animal with VVC and 10 control group. Rats were intravaginally inoculated with C.albicans, and vaginal lavage fluids, serum were evaluated for proinflammatory cytokine IL-17 The data

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
Bullying and its relation to parental treatment style
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The current research aims to know the relationship between bullying and parental treatment. (200) pupils were selected randomly from the fifth and sixth grades of primary schools.

Two instruments were used. The first was to measure bullying and it included 19 items. To measure parental treatment, the researchers adopted (Aletaby 2001) scale.

Statistical analysis showed that correlation between bullying , wiggle and Firm treatment style was positive Statistically significant .Bulling was correlated negatively with (neglect, careless, and Authoritarian treatment style.

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
SOME RESULTS ON T_PURE SUBMODULES RELATED TO SUBMODULE
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Abstract<p>The aim of this work is studying many concepts of a pure submodule related to sub-module L and introducing the two concepts, T_pure submodule related to submodule and the crossing property of T_pure related to submodule. Another characterizations and study some properties of this concept.</p>
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Publication Date
Fri Jan 01 2010
Journal Name
2010 Fourth Asia International Conference On Mathematical/analytical Modelling And Computer Simulation
Interaction Testing: From Pairwise to Variable Strength Interaction
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Publication Date
Wed Sep 27 2006
Journal Name
Journal Of Physical Education
Special exercises to develop basketball jump shooting skill
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مستخلص البحث كان الهدف من البحث هو إعداد تمرينات خاصة لتطوير مهارة التصويب بالقفز بكرة السلة للشباب، إذ لوحظ ضعفاً ملموساً ولاسيما عند فئة الشباب في إحراز النقاط في مهارة التصويب بالقفز المحسوب بنقطتين وذلك لصعوبة أداءه إذ ان المدافعين أصبحوا متمكنين من قدراتهم فضلاً عن عامل الوقت عند الأداء يكاد يكون قليل جداً عند اتخاذ القرار. وقد اعتمد الباحثان في إعداد التمرينات مبدأ التدرج من السهل إلى الصعب والتنوع في

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Wheat response to increase levels of Urea fertilizer
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Pots experiment was conducted in the green house of Biology Department, College of Education ( Ibn-AL-Haithum), University of Baghdad , during the growing season of 2005-2006 , to study the effect of five levels of urea fertilizer (0,50,100,150and 200) mg/pot in on vegetative growth of one wheat cultivar (Adanania) upon randomized complete block design with four replications. The results showed that significant difference between urea fertilizer levels above in vegetative growth characteristics ( plant height , leaf area , chlorophyll content, dry matter weight , relative efficiency and relative yield ) It was also showed that 200 mg/pot level was superior to urea fertilizer levels others in above charac

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