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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
Mon Sep 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Correcting Working Postures in Water Pump Assembly Tasks using the OVAKO Work Analysis System (OWAS)
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Ovako Working Postures Analyzing System (OWAS) is a widely used method for studying awkward working postures in workplaces. This study with OWAS, analyzed working postures for manual material handling of laminations at stacking workstation for water pump assembly line in Electrical Industrial Company (EICO) / Baghdad. A computer program, WinOWAS, was used for the study. In real life workstation was found that more than 26% of the working postures observed were classified as either AC2 (slightly harmful), AC3 (distinctly harmful). Postures that needed to be corrected soon (AC3) and corresponding tasks, were identified. The most stressful tasks observed were grasping, handling, and positioning of the laminations from workers. The construct

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Requirements for the Application of IFRS 17 in the Iraqi Environment
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This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Wireless Network Control System for Electro Stati Precipitator in Cement Plants
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    Wireless control networks (WCNs), based on distributed control systems of wireless sensor and actuator networks, integrate four technologies: control, computer network and wireless communications. Electrostatic precipitator (ESP) in cement plants reduces the emissions from rotary kiln by 99.8% approximately. It is an important thing to change the existing systems (wireline) to wireless because of dusty and hazardous environments. In this paper, we designed a wireless control system for ESP using Truetime 2 beta 6 simulator, depending on the mathematical model that have been built using identification toolbox of Matlab v7.1.1. We also study the effect ofusing wireless network on performance and stability of the closed l

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Publication Date
Sun Mar 01 2009
Journal Name
Al-khwarizmi Engineering Journal
A Proposed Artificial Intelligence Algorithm for Assessing of Risk Priority for Medical Equipment in Iraqi Hospital
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This paper presents a robust algorithm for the assessment of risk priority for medical equipment based on the calculation of static and dynamic risk factors and Kohnen Self Organization Maps (SOM). Four risk parameters have been calculated for 345 medical devices in two general hospitals in Baghdad. Static risk factor components (equipment function and physical risk) and dynamics risk components (maintenance requirements and risk points) have been calculated. These risk components are used as an input to the unsupervised Kohonen self organization maps. The accuracy of the network was found to be equal to 98% for the proposed system. We conclude that the proposed model gives fast and accurate assessment for risk priority and it works as p

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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
Advanced Geostatistical Techniques for Building 3D Geological Modeling: A Case Study from Cretaceous Reservoir in Bai Hassan Oil Field
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A 3D Geological model was generated using an advanced geostatistical method for the Cretaceous reservoir in the Bai Hassan oil field. In this study, a 3D geological model was built based on data from four wells for the petrophysical property distribution of permeability, porosity, water saturation, and NTG by using Petrel 2021 software. The geological model was divided into a structural model and a property model. The geological structures of the cretaceous reservoir in the Bai Hassan oil field represent elongated anticline folds with two faults, which had been clarified in the 3D Structural model. Thirteen formations represent the Cretaceous reservoir which includes (Shiranish, Mashurah, U.kometan, Kometan Shale, L. Kometan, Gulnen

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Spectroscopic Study for Resonance Effects on the Carbonyl Double Bond Order in Urea Schiff Bases Which Contain Conjugated System
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In this work we prepared some schiff bases by condensation urea and benzaldehyde or its derevative ( bromo benzaldehyde or hydroxy benzaldehyde ) as ( 1 : 1 ) mole ( urea : benzaldehyde or its substitution ) to prepare compounds ( A1 , B1 , C1 , D1 , E1 , F1 , G1 ) and ( 1 : 2 ) mole ( urea : benzaldehyde or its substitution ) to prepare compounds ( A2 , B2 , C2 , D2 , E1 , F2 , G2 ) . The prepared compounds identified spectroscopic by infrared spectroscopy FT-IR and Thin layer chromotography T.L.C . The force constant calculated from the wave number for the carbonyl stretching from FT-IR chart and by using the following equation K = 4?2C2?'2? The change in double bond order for carbonyl deteremined in according with some past re

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Publication Date
Fri Mar 06 2026
Journal Name
Al-fatih Journal
A comparative study of resistance training on land and in the aqueousTo develop some capacity for three Al Wathba
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أن التطور العلمي الحاصل فيما يخص المجال الرياضي أرسى آفاق جديدة لمواكبة التطور الكبير في مجا ل الألعاب والفعاليات الرياضية المختلفة ,و أن تحقيق النتائج الجيدة في فعاليات العاب القوى بشكل عام والثلاثية بشكل خاص في التدريب الرياضي يتطلب إتباع الأساليب العلمية الدقيقة والموضوعية بشكل سليم ومخطط له،فضلا عنة تطبيق نظريات ومنحى جديد لمواكبة الاتجاهات الحديثة في تحقيق النتائج الجيدة للوصول إلى المستويات العالية

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Publication Date
Sat Mar 01 2014
Journal Name
International Journal Of Pharma Sciences
Cytogenetic and Fertility Study for the Effect of Alcoholic and Water Extracts of Gold and Black Raisin in Mice
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raisin on mice in comparison with negative (phosphate buffer saline (PBS) and positive Mitomycin-C (MMC) controls. Moreover, the effect on fertility hormones (follicles stimulation hormone/FSH, lutenising hormone/LH) was also measured. The effect of the extracted samples were measured by employing cytogenetic analysis which included (the mitotic index (MI), chromosomal aberrations (CAs) and micronucleus (MN)) parameters. Results showed that significant increase in MI and significant reduction in both CAs and MN percentage were seen after treatment with both alcoholic and water extracts of the two raisins and alcoholic extracts was more effective than water extracts. On the other hand both the gold and black raisin enhanced the levels of the

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Publication Date
Mon May 29 2023
Journal Name
Rawal Medical Journal
Comparative prospective study of knee pain in medial pararpatellar and transpatellar entry for interlocking nail fixation of tibia fracture
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Objective: To compare two insertion techniques of intramedullary interlocking nails (medial parapatellar versus intrapatellar insertion) in patients with tibial fractures. Methodology: This study was performed at Al-Kindy Teaching Hospital from August 2020 until March 2022. All 32 patients with tibial fractures (29 males and 3 females) were included for tibial closed nail fixation and then followed up for 6 months. We categorized these patients into two groups; Group A (16 patients), those treated by medial parapatellar insertion of an interlocking nail, and Group B (16 patients) with transpatellar tibial nail insertion. All patients were treated by the same surgical team. Results: The range of movement in two weeks (from extension

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Publication Date
Mon Apr 01 2019
Journal Name
Applied Water Science
Hydrochemistry as a tool for interpreting brine origin and chemical equilibrium in oilfields: Zubair reservoir southern Iraq case study
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