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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
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
Wed Apr 01 2020
Journal Name
Iop Conference Series: Earth And Environmental Science
Strategic Analysis of New Cities (Case Study Basmaya City - Republic of Iraq) An Analytical Study of Strength, Weakness, Opportunity, and Threat
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The rapid growth of cities and their inflation is a big problem, especially in the last years. this growth is accompanied by such problems like population growth, housing need, low level of services, random expansion, traffic congestion as well as pollution of the environment, which leads to a decline in the quality of life in Baghdad, the population are concentration in Baghdad therefore that leads to imbalance of development among cities and productive concentration for service projects in a mega cities, causing migration from other provinces In search of a better life. The main objective of the new cities is to relieve pressure on major cities and guide the growth of cities. Basmaya city it’s a new city project adopted f

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Publication Date
Thu Feb 08 2024
Journal Name
Engineering, Technology &amp; Applied Science Research
The Feasibility Study Report as an Effective Tool to Evaluate Investment Projects: A Solid Waste Treatment Project as a Case Study
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Hundreds of infrastructure investment projects are inserted into the Iraqi government budget annually. Many of these projects suffer from suspension, delay in completion, corruption, or other negative issues known in Iraqi construction projects. This may harm the country's economic recovery due to allocating funds to useless projects from one or more feasibility studies' components. Therefore, the best solution is to pay attention to the feasibility study reports. This study highlights the importance of feasibility studies reports for investment projects and their effective role in evaluating project ideas to ensure an equitable distribution of a country's financial resources to the most feasible investment projects. This importance

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The effectiveness of teaching the theory of TRIZ in expressive performance and the development of creative thinking among preparatory school students
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The current research aims to find out (the effectiveness of teaching TRIZ theory in the expressive performance and the development of creative thinking among preparatory school students)
To achieve this, the researcher adopted on an experimental design is located in women with partial seizure experimental designs field in order to achieve the goals of the research, has sample consisted of two divisions seminars Mentzmtin in junior high school Diyala for Boys, and divided the sample of (60) called on the two groups, the first pilot of ( 30) student, and the other officer and number (30), student, and studied researchers experimental group theory TRIZ, while he studied the officer in the traditional manner, the researcher conducted a pa

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of the structural model of learning in the acquisition of geographical concepts among students of the first grade average)
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The current research aims to find out ( the effectiveness of the structural model of learning in the acquisition of geographical concepts at the first grade average students ) , and achieving the goals of research has been formulating the null hypothesis of the following :

    " There is no difference statistically significant when Mistoi (0.5 ) between the mean scores of the collection of students in the experimental group that is studying the general geographical principles " Bonmozj constructivist learning " and the mean scores of the control group , which is considering the same article ," the traditional way " to acquire concepts.

The researcher adopted th

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Publication Date
Fri Oct 16 2026
Journal Name
Al–bahith Al–a'alami
Objectivity of the Liaison in the Iraqi Media Institutions (Al Mada, Azzaman, Al-Sumaria, Aletejah Instituations & Satalite Channels as a Model)
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Objectivity is the common denominator between the qualities and elements of a news story that is described as the mother of journalistic arts. When there is doubt about the authenticity of the information contained in the press, whether readable, audible or visual, it means that there is an imbalance in objectivity. When, furthermore, there is an incorrect and intentional use of words in order to influence readers, it means to move away from objectivity as a necessary element in the success of the media institution; and the success of its editorial material.

But the objective interpretation may take several dimensions to the liaison. For the purpose of grasping the interpretation of objectivity among those liaisons working in the

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Situation of Refugees and Displaced Women in Arab Countries during Conflicts According to the Perspective of the Arab Women's Organization
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Abstract

The scope of the humanitarian tragedies in the Arab region has widened after the conflicts that erupted over the past years, exacerbation to include educational, cultural, and social dimensions, economic and moral aspects of the displaced families, especially after the emergence of terrorist organizations and sectarian conflicts which overthrew human and led to various political and demographic changes, forcing citizens to leave their homes, fleeing with their families from the danger of murder, terrorism, and violation to other safer areas inside or outside their countries. Women and children were the vast majority of the displaced who were subjected to great pressures, The host communities bore the pro

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