Preferred Language
Articles
/
jeasiq-1055
Using Target Costing in Implementation Confrontational Strategy Applied study in General Company for Electronic Industries
...Show More Authors

This research has come out with that strategies made by Porter as generally strategies applicable to any size and type of economic units cannot be applied to many of the economic units in the world in generally and in Iraq especially not a lot of economic units have the resources and competencies that enable them to provide a unique product of its kind in the minds of customers and then adopt a differentiation strategy  and not a lot of economic units have the resources and competencies that make them the cost leader. Differentiators and cost leaders are minority in the world while not differentiators and not cost leaders are majority in the world.

The economic units are not differentiators and not cost leaders should adopt a strategy of confrontation and compete with each other through the characteristics of the three main product, or the so-called survival triplet a cost, quality and functionality grappling competitors through the trilogy is one of the possible economic unity to survive and continue to successfully in the industry. The research also concluded that the target costing is cost effective tool that will enable economic units have access to cost, quality and functionality offered by the competitors and then to achieve competition in the trilogy to survive and finally applying confrontation strategy.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Evaluation of 532 nm Q-Switched Nd:YAG Laser and Acid Etching of Class V Composite Restoration: Comparative Histological Study
...Show More Authors

Laser etching may be an alternative to acid etching of enamel and dentin. Several characteristics of irradiated dental hard tissues have been considered advantageous, microscopically rough surfaces without demineralization, open dentinal tubules without smear layer production and dentin surface sterilization. The aim of this study is to determine and compare histology the microleakage in class V cavity restored with a light cured composite after conditioning the samples(tooth surface) with 1-acid etching, 2-Q-switched Nd:YAG Laser etching and finally 3- acid and laser etching. Materials and methods: Twenty four non carious human extracted teeth were used in this study. The samples were equally grouped into four groups of six teeth each.

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
EL ULTRAÍSMO EN LA POESÍA ESPAÑOLA: SU APARICIÓN Y SUS RASGOS THE ULTRAISM IN SPANISH POETRY: IT'S APPEARANCE AND CHARACTERISTICS
...Show More Authors

Resumen

 

     El Ultraísmo es un movimiento literario que comenzó en España a finales de 1918 y continuó hasta el año 1922. Este movimiento, que representó la contribución de España al Vanguardismo literario, que en la primera parte del siglo XX surgió en toda Europa, se desarrolló no tanto a través de los libros, cuanta a través de las revistas literarias de la época.

 

La creacionista es, sin duda, la escuela que dio a Ultra mayores aportes. Por esta razón, en las literaturas de Vanguardia se funden, y a veces también se confunden, con frecuencia, Ultraísmo y Creacionismo. Los dos movimientos eran como una revo

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Maximum Likelihood and Bayesian Methods For Estimating The Gamma Regression With Practical Application
...Show More Authors

In this paper, we will illustrate a gamma regression model assuming that the dependent variable (Y) is a gamma distribution and that it's mean ( ) is related through a linear predictor with link function which is identity link function g(μ) = μ. It also contains the shape parameter which is not constant and depends on the linear predictor and with link function which is the log link and we will estimate the parameters of gamma regression by using two estimation methods which are The Maximum Likelihood and the Bayesian and a comparison between these methods by using the standard comparison of average squares of error (MSE), where the two methods were applied to real da

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" The role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance "
...Show More Authors

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Teaching According to the Augmented Reality Technique on theVisual Thinking Skills to Scientific Fifth-Grade Students for Biology
...Show More Authors

The research aims to identify the effect of teaching according to the augmented reality on the technique of the visual thinking skills among scientific fifth-grade students in a biology course. In order to achieve the goal of the research, the researcher adopted the experimental approach with the partial set of the two equal groups with the dimensional test of visual thinking skills, The research population represented all the scientific students of the fifth grade for morning government schools affiliated to the General Directorate of Education of Baghdad / Karkh II, alshakerin preparatory for boys was chosen intentionally, in which two groups were chosen for this study, one group is chosen randomly as the control group via lottery, whe

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Constructivist Learning Model on the Achievement and Reflective Thinking of the Fifth Grade Literary Preparatory Students in History Subject
...Show More Authors

The aim of the study is to reveal the effect of the constructivist learning Model on the achievement and reflective thinking of the fifth grade literary Preparatory students in History subject. A random sample was chosen which consisted of 64 students divided into experimental and control groups, each group consisted of 32 students. The experimental group was taught via the constructivist learning model, and the control group was taught via the traditional method. The experiment was lasted for Eight weeks, each week taught two lessons. The researcher adopted the experimental design with partial control. The two groups were equalized statistically. The researcher used two instruments, the achievement test and the reflective thinking test.

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Constructivist Learning Model on the Achievement and Reflective Thinking of the Fifth Grade Literary Preparatory Students in History Subject
...Show More Authors

The aim of the study is to reveal the effect of the constructivist learning Model on the achievement and reflective thinking of the fifth grade literary Preparatory students in History subject. A random sample was chosen which consisted of 64 students divided into experimental and control groups, each group consisted of 32 students. The experimental group was taught via the constructivist learning model, and the control group was taught via the traditional method. The experiment was lasted for Eight weeks, each week taught two lessons. The researcher adopted the experimental design with partial control. The two groups were equalized statistically. The researcher used two instruments, the achievement test and the reflective thinking test.

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 11 2025
Journal Name
Journal Of The Iraqi University
The experience of providing selective broadcasting of information in the library of the Institute of Management / Rusafa
...Show More Authors

The selective information broadcasting service is one of the important services in libraries and information centers, as it is the link between the source and the beneficiary and between related sources, as it links similar sources through keywords and then sends them to beneficiaries, which contributes to reducing the time and effort spent by beneficiaries in obtaining sources or information. Therefore, the application of this service is an important matter and gives a positive indicator in the progress of the library towards the integration of its services. From this standpoint, this research came to answer some questions, including: 1. What are the outlets for beneficiaries (the research community) in obtaining information sources? 2. Wh

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Sample Size on the Item Differential Functioning in the Context of Item Response Theory
...Show More Authors

The current study examined the effect of different sample sizes to detect the Item differential functioning (DIF). The study has used three different sizes of the samples (300, 500, 1000), as well as to test a component of twenty polytomous items, where each item has five categories. They were used Graded Response Model as a single polytomous item response theory model to estimate items and individuals’ parameters. The study has used the Mantel-Haenszel (MH) way to detect (DIF) through each case for the different samples. The results of the study showed the inverse relationship between the sample size and the number of items, which showed a differential performer.

View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
The Construction of a National Identification in the Novel of N. Scott Momaday House Made of Dawn
...Show More Authors

The United States government allowed Native Americans to abandon their reservations in the 1950s and 1960s. The historical, social, and cultural backgrounds shaped the forms and themes of works by American Indian writers who urged people to refuse their culture's sense of shame. Moreover, their behavior corresponded with the restoration of individuals to their rituals after disappointment, loss of sense of life, and mental illness performed from the influence of mainstream American society. Among these writers, N. Scott Momaday and Leslie Marmon Silko participate in similar interest in portraying characters caught between indigenous beliefs and white mainstream standards.  

      The construction of

... Show More
View Publication Preview PDF
Crossref