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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 Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of spastic cerebral palsy upon the quality of life of children under the age of 12 years in Erbil City: parents’ reports
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Objectives: This study aims to assess the quality of life of cerebral palsy children less than 12 years old reported by
parents in Erbil city/Iraq.
Methodology: A descriptive study was conducted during 2014, to describe the quality of life of cerebral palsy
children. One hundred mothers have cerebral palsy children were participated in this study. The study took place at
Helena Center for handicapped children in Erbil City. Questionnaire was used to collect data, which consists of two
main parts. The first part is divided into two sections; section one was described the mothers’ demographic
characteristics, while the second section was for identifying the demographical characteristics of cerebral palsy
children. Th

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Physical and Mechanical Properties of Synthesized Doped Nanoferrite
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Nanoferrite materials have been synthesized by sol-gel auto combustion method. The effect of doping different percentages of Y2O3 (0.34 µm) on the physical and mechanical properties of selected mixed ferrite [(Li2.5Fe0.5) 0.9(Co4Fe2O4) 0.1] by adding 10% Cobalt ferrite was studied. Physical properties (i.e. .density, porosity and water absorption) were affected by the doping, where the density increased about 32% at 6 wt% Y2O3, while porosity has a drastically decreased about 80% at 6% Y2O3 and has a correlation effect on the mechanical properties(Splitting  tensile strength and Vicker

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Publication Date
Sun Aug 24 2025
Journal Name
Al-anbar University Journal Of Law And Political Sciences
شرط التفاوض تحت رقابة الغير "دراسة مقارنة"
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Publication Date
Fri Sep 02 2022
Journal Name
مجلة العلوم القانونية
مدى جواز الفسخ الجزئي للعقد ( دراسة مقارنة)
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في العقود الملزمة للجانبين اذا لم ينفذ احد المتعاقدين التزامه تنفيذا كليا فانه يجوز للمتعاقد الاخر ان يطلب من المحكمة فسخ العقد فسخا كليا ، الا انه قد يقتصر عدم التنفيذ على جزء من التزامه فعندئذ يثار التساؤل الاتي: هل يمكن فسخ العقد فسخا جزئيا ؟ الملاحظ ان هنالك خلافا فقهيا وقضائيا كبيرا حول جواز الفسخ الجزئي ، فالبعض يجيز الحكم بالفسخ الجزئي ، والبعض الاخر لا يجيز الحكم بالفسخ الجزئي، وقد انتهينا الى القول بع

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Publication Date
Wed Oct 31 2018
Journal Name
Arab Science Heritage Journal
ديوان ديوان العرودكي دراسة وتحقيق (القسم الثاني)
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This research deals with the study and investigation of the diwan Al_sheikh (Abu Baker Bin Fityan Al_ Arawdaky) dead 672H) . He is one of the Sufism who was born in (Damascus) and lived there all of his life . this biography is limited and his works would not be found except this diwan which oppears on three copies that can be taken from mannscrpt kept in different libraries .

We thought to investigate this diwan in many de partments , but the best one had been chosen according to its completion .

This diwan is special in letters that can be ordered alphabetically , re ferences contain explanation in addition to mention many words and phrase

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Publication Date
Tue Jan 29 2019
Journal Name
Arab Science Heritage Journal
دراسة نقدية للمنهج عند ابن حزم الظاهري
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ابن حزم ، أبو محمد بن احمد بن سعيد بن حزم ، ولد في قرطبة (384هـ - 944م) وتوفي ودفن فيها عام (456هـ - 1016م) علم من أعلام الفكر الأندلسي ومن أجّل وأشهر مفكريه أصالة وعبقرية ، ويعد أفضل من مثل الثقافة الأندلسية في الحضارة العربية الإسلامية ، مفكر كبير ، وصاحب ثقافة واسعة غطت مجالات المعرفة كلها ، له اهتمامات متعددة يدل عليها كثرة تصانيفه والحقول التي كتب فيها ، حيث بلغ مجموع تأليفه نحو أربعة مائة مجلد (1) ، شملت فروع ا

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
١٩٤٥- سیاسة الیابان التوسعیة ١٨٩٥ (دراسة تاریخیة)
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Japans expansionist policy begins (Phase I) after the Chinese- Japanese
war in 1895 until end of the Washington conference in 1922 marine. Therefore
sought to implement the expansion program from the effect that get it after
Chinese- Japan war 1894-1895, and the Russo- Japanese conditions of the
first world war to complete its expansion program through the provision of
twenty- one demands and imposed on china.
In (1916-1917) it was signed a secret agreement with Allied power, that
including the German concessions in the far East to Japan legally has already
received official recognition from the international community.
In sum, the Japan during its period of expansion that has becom the first
Asian power tha

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
إستخدامات المرأة العراقیة للقنوات الفضائیة دراسة میدانیة
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This study aims to know how much and how long the Iraqi women's
watch space channels and expose to them and if these channels mee their
need to get knowledge information an entertainment . the role played by
these channels to provide Iraqi women with news about their community to
meet their needs and motives. this study also aims to know much the Iraqi
women expose to these channels and to know the favorable type of the
channels for them and the causes of that and know favorable programs and
why. also it aims to know the types of the if these channels deal with the Iraqi
women's problems and if the women get any advantage either behavior
knowledge for the watching these channels .

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Technical features of the Islamic and Chinese ceramics
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Eat this research study features Technical Ceramics Islamic and Chinese The study of four chapters , such as the first chapter the general framework for research and containing the problem that put the following question: Mamdy effect features art on porcelain Islamic and Chinese ) , and whether there are dimensions of the aesthetic , intellectual and ideological in porcelain Islamic and Chinese with lies the importance of research in the promise of a qualitative study and add a scientific theme features art in porcelain Islamic and China , and the objectives of this study One was in the detection of features technical Ceramics Islamic and Chinese study examined the length of time the ninth century AD , and the tenth century AD , and in

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Publication Date
Tue May 15 2012
Journal Name
مجلة الاداب الجزء الثاني\ اللسانيات –اللغات الاجنبية
العدد: دراسة مقارنة بين اللغة الاسبانية والعربية.
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العدد: دراسة مقارنة بين اللغة الاسبانية والعربية.