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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
Sun Apr 02 2023
Journal Name
Journal Of Oral Microbiology
Current concepts in the pathogenesis of periodontitis: from symbiosis to dysbiosis
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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Administrative Empowerment and Its Relationship to Remote Supervision at Public Schools
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The study aims to identify the extent of the availability of administrative empowerment and the implementation of remote supervision in relation to two variables with respect to the employees of the Saudi Ministry of Education. The study included (456) male and female supervisors. The questionnaire has been administrated to collected data related to the research aims. The results indicated that both the extent of the availability of administrative empowerment and the implementation of remote supervision is of an average degree. There is a significant correlation relationship (p<0.05) between administrative empowerment and remote supervision of the educational supervisors of the Saudi Ministry of Education. The research recommends that

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Hybrid(Luminescent and Fresnel ) Concentrators to Improve Solar Panel Conversion Efficiency
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The spectral response of the Si solar cell does not coincidence with the sun irradiance spectrum, so the efficiency of the Si solar cell is not high. To improve the Si solar cell one try to make use of most region of the sun spectrum by using dyes which absorb un useful wavelengths and radiate at useful region of spectrum (by stock shift). Fluorescence's dye is used as luminescent concentrator to increase the efficiency of the solar cell. The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
The Use of Contrast and Gradient Features to Categorize Texture Images
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     Image texture is an important part of many types of images, for example medical images. Texture Analysis is the technique that uses measurable features to categorize complex textures. The main goal is to extract discriminative features that are used in different pattern recognition applications and texture categorization. This paper investigates the extraction of most discriminative features for different texture images from the “Colored Brodatz” dataset using two types of image contrast measures, as well as using the statistical moments on five bands (red, green, blue, grey, and black). The Euclidean distance measure is used in the matching step to check the similarity degree. The proposed method was tested on 112 classes o

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Publication Date
Thu May 28 2020
Journal Name
Iraqi Journal Of Science
Comments on Copula Functions and Their Relationship to Probability Density Functions
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Copulas are very efficient functions in the field of statistics and specially in statistical inference. They are fundamental tools in the study of dependence structures and deriving their properties. These reasons motivated us to examine and show  various types of copula functions and their families. Also, we separately explain each method that is used to construct each copula in detail with different examples. There are various outcomes that show the copulas and their densities with respect to the joint distribution functions. The aim is to make copulas available to new researchers and readers who are interested in the modern phenomenon of statistical inferences.

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Publication Date
Wed Aug 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Serum Oxidative Stress and Creatine Kinase Activity Related to Hoffman's Syndrome
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Several symptoms of hypothyroidism characterized by low

FT3 and FT4 were classified into hypothyroidism and Hoffman's syndrome .It was accepted that free radical generation and lipid peroxidation are associated with  many diseases. Creatine kinase in serum is affected by thyroid hormones. This study was undertaken to investigate the relationship between  malondialdehyde  as a general lipid peroxidation marker and CK activity in patients with primary hypothyroidism and Hoffman's syndrome which indicatees hypothyroidism with undetectable FT3 and FT4 in serum with elevated values of  TSH.

The study revealed that MDA is within the normal range, while CK activities in sera of Hoffman's syndrome were increas

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Balanced Urban Development, A Strategy To Address Tension Between Different Contexts
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In their growth stages, cities become an aggregation of different urban contexts as a result of development or investment projects with other goals, which creates urban tension at several levels. Previous studies presented different approaches and methods to address specific aspects of urban stress, and thus contemporary visions and propositions varied, which required a field for research. The research, from a review of the proposals, the research problem emerged in need to study the indicators and trends of balanced urban development that address the tensions between different social, economic and urban contexts". Accordingly, the objective of the research is determined as "Building a comprehe

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Publication Date
Tue Mar 01 2022
Journal Name
International Journal Of Nonlinear Analysis And Applications
The suggested threshold to reduce data noise for a factorial experiment
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In this research, a factorial experiment (4*4) was studied, applied in a completely random block design, with a size of observations, where the design of experiments is used to study the effect of transactions on experimental units and thus obtain data representing experiment observations that The difference in the application of these transactions under different environmental and experimental conditions It causes noise that affects the observation value and thus an increase in the mean square error of the experiment, and to reduce this noise, multiple wavelet reduction was used as a filter for the observations by suggesting an improved threshold that takes into account the different transformation levels based on the logarithm of the b

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The reality of child labor in Baghdad ... And access to treatment
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  The phenomenon of child labor, any activity performed by a child and represents a contribution to the production, this phenomenon had been rife in Iraqi society, after that the proportion of child labor for the age group (6-14 years) amounting to 3% in 2006, became for  the same age group of 8% in 2008*.                                                      

It is recognized that each phenomenon reasons, the phenomenon which our atten

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Publication Date
Sat Jul 08 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation Characterization and Evaluation of Meloxicam Nanoemulgel to be Used Topically
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Meloxicam is a non-steroidal anti-inflammatory drug. It is practically insoluble in water. It is associated with gastrointestinal side effects at high doses on long  term treatment. The aim of this investigation to formulate and evaluate gellified nanoemulsion of meloxicam as a topical dosage form to enhance meloxicam therapeutic activity and reduce systemic side effect.

The pseudo ternary phase diagrams were made, including  the oil mixture which is composed of almond oil and peppermint oil at a ratio (1:2), variable surfactant mixture (S mix) which are tween 80 and ethanol at ratios of (1:1, 2:1, 3:1, and 4:1) and double distilled water. Slow dripping of double distilled water to the combination  of the oil mixtu

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