The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including t

The art of batik is one of the ancient arts that has a long history in East Asian countries, especially in Indonesia, where it was considered a traditional craft with which many Indonesian tribes lived. This art began to move to other continents and develops and progresses due to the artist’s connection to the surrounding technological and intellectual development, as art became more outgoing and liberated, it helped the artist to create and innovate in his designs. In this research, he focuses on modern performance methods through which print paintings can be produced through design elements, especially calligraphy, to create aesthetic and creative effects in the productive work. The current research aims to identify the various perfo

The study aims to identify the effectiveness of employing microteaching in acquiring teaching skills of students teaching basic stage in Al-Aqsa University. The two researchers used the experimental method and a quota sample consisted of a group of (80) students who were distributed on the university two branches in Gaza and Khan younis and on males and females equally, and on four teaching courses counted (20) students for each. The study tool represented in an observation card ,and the results showed statistically significant differences between the level of all the skills of teaching and between the standard rate (75%) in favor of teaching skills, also showed statistically significant differences attributed to the variable of the univ

    Conventional identification of three coccoid green algae isolates was attempted to characterize the studied algae morphologically under compound microscope, which demonstrated confusional phenomenal convergence; all were classified microscopically as the green alga Chlorella vulgaris Beijerinck, 1890.

    Phylogenetic studies were conducted to settle the argument about the phenotype by studying the genotype. Genotype the promising field in advance classification by using 18S rRNA and compared to GenBank database using to search the related sequences. The determined sequences showed high a similarity to the strains registered in GenBank.

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Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

      The goal of this research is to better understand the physical features of starburst galaxies. Radio and X-ray observations are good for exploring the stuff within the central regions of galaxies.  A galaxy that is undergoing a strong star formation, usually in its central area, is known as a starburst galaxy. This paper provides the results of a statistical analysis of a sample of starburst galaxies. The data used in this research have been collected from NASA Extragalactic Database (NED), and HYPERLEDA. Those data have been used to examine possible luminosity correlations of X-ray to a radio of a sample of starburst galaxies. In this research, statistical software, known as statistic-win-program, has been used to investigat

The curriculum is a tool of the basic tools that seek through which educational institutions to achieve the objectives of any educational policy, and therefore must be a practical application of curriculum objectives of this policy. If, however, described the separate curricula for educational policy, that would be evidence of planning that leads to failure in achieving the great goals of society. The curriculum does not include the subject of education only, but goes to all the educational experiences that achieve the desired behavioral goals.
When goal-setting study for any of the articles should study the use of the overall goals of the article. And therefore must serve the general goals of academic material and objectives in one d

The present study aimed to determine the genetic divergence of seven maize genotypes (Al-Maha, Sumer, Al-Fajr, Baghdad, 5018, 4 × 1 single hybrid, and 4 × 2 single hybrid) under two varied levels of nitrogen fertilization (92 and 276 kg N ha-1). The experiment occurred in 2022 in a randomized complete block design (RCBD) with a split-plot arrangement and three replications at the College of Agricultural Engineering Sciences, University of Baghdad, Iraq. The nitrogen fertilization levels served as main plots, with the maize genotypes allocated as the subplots. The results revealed that genetic variance was higher than the environmental variance for most traits, and the coefficient of phenotypic variation was close to the genetic va