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jeasiq-1055
Using Target Costing in Implementation Confrontational Strategy Applied study in General Company for Electronic Industries
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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.

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Publication Date
Wed Jan 01 2025
Journal Name
Fusion: Practice And Applications
Enhanced EEG Signal Classification Using Machine Learning and Optimization Algorithm
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This paper proposes a better solution for EEG-based brain language signals classification, it is using machine learning and optimization algorithms. This project aims to replace the brain signal classification for language processing tasks by achieving the higher accuracy and speed process. Features extraction is performed using a modified Discrete Wavelet Transform (DWT) in this study which increases the capability of capturing signal characteristics appropriately by decomposing EEG signals into significant frequency components. A Gray Wolf Optimization (GWO) algorithm method is applied to improve the results and select the optimal features which achieves more accurate results by selecting impactful features with maximum relevance

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Publication Date
Tue Sep 16 2025
Journal Name
Baghdad Science Journal
Mesoporous SBA-15 Synthesis and Characterization Using Various Dispersing Agents
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A successful synthesis of SBA-15 with semi-spherical morphology and suitable texture properties was achieved using hydrothermal technique. Sodium silicate, derived from silica sand from Iraq, was used as a silica precursor, and Pluronic p123 triblock copolymer was used as a template with a strong acid media (pH < 1). The effect of adding (1–3) g of either polyvinyl alcohol (PVA), Polyvinyl pyrrolidone (PVP -k30), or Sodium dodecyl sulfate (SDS) dispersant agents on the texture properties of the synthesized SBA-15 was studied. The SBA-15 sample underwent various characterization techniques, including X-ray diffraction (XRD), Fourier transform infrared (FTIR), atomic force microscopy (AFM), nitrogen adsorption-desorption using Br

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Publication Date
Sun Jan 01 2023
Journal Name
Lecture Notes In Networks And Systems
Using Artificial Intelligence and Metaverse Techniques to Reduce Earning Management
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This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of d

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Treatment of Dairy Wastewater by Electrocoagulation using Iron Filings Electrodes
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This study investigated the treatment of dairy wastewater using the electrocoagulation method with iron filings as electrodes. The study dealt with real samples collected from local factory for dairy products in Baghdad. The Response Surface Methodology (RSM) was used to optimize five experimental variables at six levels for each variable, for estimating chemical oxygen demand (COD) removal efficiency. These variables were the distance between electrodes, detention time, dosage of NaCl as electrolyte, initial COD concentration, and current density. RSM was investigated the direct and complex interaction effects between parameters to estimate the optimum values. The respective optimum value was 1 cm for the distance between electrodes, (6

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Publication Date
Wed Oct 25 2023
Journal Name
2023 Ieee 8th International Conference On Engineering Technologies And Applied Sciences (icetas)
Vibration Characteristics of Perforated Plate using Experimental and Numerical Approaches
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Vibration analysis plays a vital role in understanding and analyzing the behavior of the structure. Where, it can be utilized from this analysis in the design process of the structures in different engineering applications, check the quality and safety of the structure under different working conditions. This work presents experimental measurements and numerical solutions to an out of plane vibration of a rectangular plate with a circular hole. Free edges rectangular plates with different circular holes diameters were studied. The effects of hole location on the plate natural frequencies were also investigated. A finite element modeling (using ANSYS Software) has been used to analyze the vibration characteristics of the plates. A good agree

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Excellence in Language Education
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The primary goal of the study is to practise some systematic strategies for foreign language instruction despite the fact that no single approach to language classroom instruction is inherently superior to others; instead the choice of an approach should be determined by the teacher, students, the subject matter, and the situation. The paper adopts certain strategies which may assist EFL teachers to excel in their work and continue their professional development. Hence, it is intended for language teachers who understand the value of good teaching and like to produce academically successful students. The study could also help college student teachers to acquire new strategies in order not only to succeed but also to excel in their learni

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Publication Date
Thu Sep 15 2022
Journal Name
Aladab Journal
Adjectives in Shakespeare's Sonnets
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The present paper studies the use of adjectives in Shakespeare's Sonnets (4, 5, 6, & 9), which are chosen randomly, on the three levels: grammar, lexis and conversation. It tackles adjectives as a literary term with presenting their forms and functions. The presentation is done according to the themes, their forms and functions in conversation, the adjectives are shown in this paper as for their forms, frequency and meanings in the sonnets and their effects on studying. The analysis is done according to Quirk et al. (1985) and Quirk and Greenbaum (1973). Then, all adjectives have been calculated in the sonnets. The results of the analysis have shown that compound adjectives which occurred (31) are used more than the Suffixation

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Publication Date
Mon Feb 01 2010
Journal Name
Alustath Journal
Persuasive Language in Blurbs
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Advertisement is a general phenomenon in our everyday life. In most cases, it is established for commercial purposes i.e. it is oriented for certain goals and waiting for results. One form of advertisement is a blurb. In this study, the researcher applies Fonton and Saint-Dizier (2010) and Hymes (1962) models on 23 blurbs. These two models are chosen on consideration of accounting grammatical categories and speech events respectively. The study tends to answer the following question: How do blurb’s writers exploit language to convince the reader to buy the intended book? Therefore, the aim of the study can be stated as analyzing the blurbs according to these two models and finding which category scores higher and serves in ad

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Publication Date
Wed Dec 30 2020
Journal Name
Al-kindy College Medical Journal
Furosemide in Hypovolemic shock
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Background: Shock is a common clinical state, we face chocked patients in causality, surgical and gynecological  specialties like stab wounds, road traffic accidents, placenta preavia, placenta accrete, placenta pericreta, ectopic pregnancy, perforated viscus  etc. All such patients undergo surgical exploration and majority of them are shifted to ICU to complete monitoring and support. High percent of them they develop acute kidney injury intra and postoperatively and carry high mortality rate because of not so good nursing care in ICU in Iraq.

Objective: to clarify that Furosemide can protect kidney function during shock and reduce ICU admission and mortality rate.

Method: 100 shocked patient were enrolled in t

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Publication Date
Wed Jan 15 2020
Journal Name
Arab World English Journal
Posters in Vocabulary Learning
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An essential element in English as a foreign language (EFL) learning is vocabulary. There is a big emphasis on learning the new words' meaning from the books or inside classrooms. Also, it is a major part of language teaching as well as being fundamental to the learner but there is a big challenge in vocabulary instruction due to the weak confidence by teachers in selecting the suitable practice in teaching vocabulary or they sometimes unable to specify a suitable time for it during the teaching process. The major aim of this study is to investigate the value of posters in vocabulary learning on the 2nd grade students at Halemat Alsaadia High School in Baghdad – Iraq. It hypothesized that there are no statistically significant differences

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