This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

The logistic regression model is one of the oldest and most common of the regression models, and it is known as one of the statistical methods used to describe and estimate the relationship between a dependent random variable and explanatory random variables. Several methods are used to estimate this model, including the bootstrap method, which is one of the estimation methods that depend on the principle of sampling with return, and is represented by a sample reshaping that includes (n) of the elements drawn by randomly returning from (N) from the original data, It is a computational method used to determine the measure of accuracy to estimate the statistics, and for this reason, this method was used to find more accurate estimates. The ma

Modal verbs are also called auxiliary verbs, helping verbs and modal auxiliaries. They are special auxiliary verbs that express the degree /of certainty of the action in the sentence, attitude or opinion of the writer concerning the action. These auxiliary verbs are can, could ,may, might, must, ought to, shall, should, will, would and had better. Modality is one of the most difficult aspects of learning English, because the form of modals does not follow the conventional rules of grammar, and there are so many meanings of modals that students often get confused about which modal to use. Also, many EFL learners face difficulty in choosing the proper modal verb that fit certain situations because each modal verb has many functions. The pr

Abstract

This research’s goal is to  restore and to revive the jurisprudence of  Mother of Believers (Um alMuaamineen) “Um Salmah” "may God bless her", and to highlight her outstanding assimilation and understanding of religion and her conscious thought.  The current research is a comparative scientific theoretical study  represented in the comparison of  jurisprudence of “Um Salamah” with Hadiths  of  fasting  and pilgrimage rules as well as the duration  mentioned in jurisprudence  of  for doctrines( 4 schools of thought )to identify these hadiths with the inclusion and discussion of their evidence.

The current research included two topics: the first one is to identify and introduce

The current research that entitled (t Technical Experimentation incontemporary plastic arts) deals with study in used techniques and the material's functioning and its variations in artwork.It present the following questions :- 1-Does technical experimentation for mate an important phenomenon in contemporary art.2-Does technical experimentation construct an ability in creating new constructive and formative achievement in plastic art ?.The research includes three chapters . the first one deals with the problem of the research and its limits with the specification of terms . the second chapter present the technical Experimentation in contemporary plastic art with shapes display . the third chapter involves conclusions with discussions . t

جدلية العلاقة بين الديمقراطية - المواطنة والمجتمع المدني

The aim of the present study is to evaluate the effectiveness of using Art as therapy to reduce the symptoms of Attention Deficit Hyper Activity Disorder (ADHD), in primary school children.
A clinical approach was used to test the validity of the hypothesis of our study, conducted on two second and fourth-year primary school pupils from Algiers, aged 7 and 9 years respectively.
In addition to the clinical observation and interview, we made use of the "Conners" scale for a (pre and post intervention) ADHD assessment, consisting of a combination of Art media in the form of mosaic works on purposely prepared panels. After 10 therapy sessions, results revealed the effectiveness of Art therapy in reducing ADHD in primary education

Seventy five isolates of Saccharomyces cerevisiae were identified, they were isolated from different local sources which included decayed fruits and vegetables, vinegar, fermented pasta, baker yeast and an alcohol factory. Identification of isolates was carried out by cultural microscopical and biochemical tests. Ethanol sensitivity of the isolates showed that the minimal inhibitory concentration of the isolate (Sy18) was 16% and Lethal concentration was 17%. The isolate (Sy18) was most efficient as ethanol producer 9.36% (v/w). The ideal conditions to produce ethanol from Date syrup by yeast isolate, were evaluated, various temperatures, pH, Brix, incubation period and different levels of (NH4)2HP04. Maximum ethanol produced was 10