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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
Fri Jan 04 2019
Journal Name
Drinking Water Engineering And Science Discussions
The Ability of Froth Formed without Chemicals to Hold Bacteria
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Abstract. Froth flotation is a solid-liquid separation technique that uses hydrophobicity as a driving force. Bacteria and other drinking water microorganisms tend to be hydrophobic and can be removed from water using this application. The biggest limitation against using froth flotation in the drinking water industry is the difficulty of producing froth without chemical frothers and holding bacteria in this froth without chemical collectors which deteriorate water taste and odor. Recently, researchers at the University of Sheffield described a method for producing froth using only water and compressed air. This has enabled froth flotation to be studied as an alternative to biocides for the removal of bacteria from drinking water. T

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Building an Analytical Method to Study Cantilever Beam Dynamic Response
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Cantilever beams are used in many crucial applications in machinery and construction. For example, the airplane wing, the microscopic probe for atomic force measurement, the tower crane overhang and twin overhang folding bridge are typical examples of cantilever beams. The current research aims to develop an analytical solution for the free vibration problem of cantilever beams. The dynamic response of AISI 304 beam represented by the natural frequencies was determined under different working surrounding temperatures ((-100 ℃ to 400 ℃)). A Matlab code was developed to achieve the analytical solution results, considering the effect of some beam geometrical dimensions. The developed analytical solution has been verified successful

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Rehabilitating Iraqi Schools According to the Requirements of Social Sustainability
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Recently, Social Sustainability has gained significant value as it was considered by the late studies as a principal dimension along with the environmental and economic sustainability. And because of, on the other hand, the significant social role of the school for forming the student’s personality, this research is an appeal for rehabilitating and promoting Iraqi Schools according the issue of social sustainability.As there is no evaluation for the Iraqi Schools, the research is dedicated to this problem, aiming to carry out the stated evaluation and define the design treatments needed for the rehabilitation process. To achieve this goal, a theoretical background for the concept of social sustainability, its criteria, the school and i

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Self-Reliance and Relation to Human Relations with Riyadh Teachers
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The research aims to identify the correlation between self-reliance and human relationship of kindergartens’ teachers. Total of (120) kindergarten teachers at Baghdad city. To collect needed data, two scales were administered to the research sample consisted of (25) items of each scale with (five) alternatives. The results revealed that teachers have good level of self-reliance and human relationship. There is a positive correlation between self-reliance and human relationship.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
New Commands to Improve the Monitor for the ELWE Microcomputer
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The base of the ELWE MPF-1 microcomputer is the Z80 microprocessor. The Z80 programs are written in assembly language. The main advantage of assembly language is that: it is much faster to code and the mnemonics makes it easier for the user to remember the instruction. The purpose of this paper is to improve the monitor process for didactic microcomputer ELWE MPF-1 by appending new powerful commands (MOVE, FILL, SEARCH and COMPARE) to the existing monitor to make it more useful and flexible. 8085 assembly language is used to execute this program. The letters used for abbreviation: M for MOVE, F for FILL, S for SEARCH and C for COMPARE.

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Adding Cellulosic Ash to Composting Mix as a Soil Amendment
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Solid waste generation and composition in Baghdad is typically affected by population growth, urbanization, improved economic conditions, changes in lifestyles and social and cultural habits.

A burning chamber was installed to burn cellulosic waste only. It was found that combustion reduced the original volume and weight of cellulosic waste by 97.4% and 85% respectively.

A batch composting study was performed to evaluate the feasibility of co-composting organic food waste with the cellulosic bottom ash in three different weight ratios (w/w) [95/5, 75/25, 50/50].

The composters were kept in controlled aerobic conditions for 7 days. Temperature, moisture, and pH were measured hourly as process succe

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Multiwavelet based-approach to detect shared congestion in computer networks
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Internet paths sharing the same congested link can be identified using several shared congestion detection techniques. The new detection technique which is proposed in this paper depends on the previous novel technique (delay correlation with wavelet denoising (DCW) with new denoising method called Discrete Multiwavelet Transform (DMWT) as signal denoising to separate between queuing delay caused by network congestion and delay caused by various other delay variations. The new detection technique provides faster convergence (3 to 5 seconds less than previous novel technique) while using fewer probe packets approximately half numbers than the previous novel technique, so it will reduce the overload on the network caused by probe packets.

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Intelligence of the Child in Relation to some Variables
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The Intelligence of the Child in Relation to some Variables

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Some responses to ancient grammarians And contemporary researchers In monograms
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Some responses to ancient grammarians
And contemporary researchers
In monograms

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Directing treatments to employ the place in the theatrical performance
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The most important topics that constitute the aesthetic and substantive aspect of the theatrical performance represented by the spatial environment of the presentation and the proposed virtual place that contains the technical and artistic elements of the presentation and highlights the strength of influence on it. In light of the above, the researchers divided the topic into four chapters. The first chapter contained (the methodological framework), which included the research problem with regard to the directing treatments between the directors in establishing or creating theatrical venue, the importance of the research and the aim of the research, and the limits of the research to conclude the chapter by defining the terms.&

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