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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 Aug 23 1989
Journal Name
J. Agric. Water Reso. Res 8 (1), 11-25‏
Response Of Two Barley Mutants CV. Arivat To Salinity‏
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Publication Date
Thu Feb 28 2019
Journal Name
The Open Civil Engineering Journal
Experimental Investigation of Skirt Footing Subjected to Lateral Loading
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Background:

The skirt foundation is one of the powerful types of foundations to resist the lateral loads produced from natural forces, such as earthquakes and wind action, or from the type of structures, such as oil platforms and offshore wind turbines.

Objective and Methodology:

This research experimentally investigated the response of skirted footing resting on sandy soil of different states to lateral applications of loads on a small-scale physical model manufactured for this purpose. The parameters studied are the dista

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
A Heuristic Approach to the Consecutive Ones Submatrix Problem
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Given a matrix, the Consecutive Ones Submatrix (C1S) problem which aims to find the permutation of columns that maximizes the number of columns having together only one block of consecutive ones in each row is considered here. A heuristic approach will be suggested to solve the problem. Also, the Consecutive Blocks Minimization (CBM) problem which is related to the consecutive ones submatrix will be considered. The new procedure is proposed to improve the column insertion approach. Then real world and random matrices from the set covering problem will be evaluated and computational results will be highlighted.

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Utilization of serial tendering to reduce the value project
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Abstract<p>Serial tendering is better than other types of tendering when it comes to cost reduction, where civil infrastructure projects need a significant increase in the amount of tough planning, financial expenditures, engineering work, and resources of a different character than other types of construction projects. The effects of a lack of funding cause decrease in the completion speed of the project on time. The need to reduce the cost of bidding on recurrent civil infrastructure projects is critical. To achieve the desired goals of this research, this article will provide an overview of the type of bids used in the construction of schools implemented in the current financial perspective i</p> ... Show More
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Publication Date
Mon Apr 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Compared to wireless deployment in areas with different environmentse
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<p>In the mobile phone system, it is highly desirable to estimate the loss of the track not only to improve performance but also to achieve an accurate estimate of financial feasibility; the inaccurate estimate of track loss either leads to performance degradation or increased cost. Various models have been introduced to accurately estimate the path loss. One of these models is the Okomura / Hata model, which is recommended for estimating path loss in cellular systems that use micro cells. This system is suitable for use in a variety of environments. This study examines the comparison of path loss models for statistical analysis derived from experimental data collected in urban and suburban areas at frequencies of 150-1500 MHz

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The emotional stability development, Ages 11 to 14 Years
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The current research aims to identify 1) the differences of emotional stability development level according to the variable of age; and 2) the differences of emotional stability development level according to the variable of gender (male, female). This study employed a descriptive approach, whereby a total of 165 primary and secondary school student was randomly selected from the directorate of AL -rusafa side (1st rusafa) of Baghdad province to constitute the sample of the study. The questionnaire was created based on the previous testes and studies that are relevant to emotional stability, and all its psychometrics features were examined. The researcher analyzed the data using SPSS statistic

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Philosophical Framework To Intellectual Capital Readiness in Iraqi Organizations
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           This research aim to present theoretical and philosophical framework regards topic of intellectual capital readiness in Iraqi universities. That is, by using strategic map in balanced score card of Norton and Kaplan (2004). This research discusses theoretical content for three main aspects reflect in its nature elements of intellectual capital readiness in organizations. This includes human capital readiness, information capital readiness and organizational capital readiness. To clear each element, the authors relay on mechanism to determine gape per element of intellectual capital elements.

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Comprehensive Processing for Arabic Texts to Extract Their Roots
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Arabic language is a highly inflectional language where a single word can have different forms using a single root with different interpretations. Arabic does not have a standard way to find roots, the reasons for having inflectional language: suffix, prefix and infix Vowels, which built in complex processes. That is why, words require good processing for information retrieval solutions, until now, and there has been no standard approach to attaining the fully proper root. The applications on Arabic words show around 99% are derived from a combination of bilateral, Trilateral and quad lateral roots.
Processing word- stemming levels in order to extract a root is the process of removing all additional affixes. In case the process of mat

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Application of Groebner Bases to Study a Communication System
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This paper introduces a relationship between the independence of polynomials associated with the links of the network, and the Jacobian determinant of these polynomials. Also, it presents a way to simplify a given communication network through an algorithm that splits the network into subnets and reintegrates them into a network that is a general representation or model of the studied network. This model is also represented through a combination of polynomial equations and uses Groebner bases to reach a new simplified network equivalent to the given network, which may make studying the ability to solve the problem of network coding less expensive and much easier.

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Publication Date
Tue Jan 01 2019
Journal Name
Science International
USING CRYPTOANALYSIS POLICIES AND TECHNIQUES TO CREATE STRONG PASSWORD
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