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

Effects of Ozonated Water on Micro Leakage between Enamel and Fissure Sealants Prepared by Different Etching Technique (An in vitro Study), Baraa M Jabar*, Muna S Khalaf

Introduction: Due to the high prevalence of diseases associated with obesity. There are several factors, including the genetic factors, it is known that the genes Fat mass and obesity-associated FTO rs9939609, the lipoprotein lipase (LPL) Ser447Ter, and the chymase 1 (CMA1) -1903A > G are associated with lipoprotein metabolism. The aim of the present investigation was to study the association of the FTO, LPL, and CMA1 genes with obesity in the children and adolescents population of the Rostov region, Russia. Methods: In a case-control study involving 500 children and adolescents aged from 3 to 17 years, the association between the genetic polymorphisms of the FTO rs9939609, LPL Ser447Ter (rs328) and CMA1 -1903A > G (rs1800875) with the obes

The light-based life in the universe, including the human derived concepts and meanings of the fear of darkness and evil, comfort and goodness of light, became constitute bilateral haunted man to this day in various concepts of life.Therefore reflect the light form artistic aesthetic in visual arts such arts Fine Photography and the other until the emergence of art cinema, as the use of lighting in cinema has produced high-energy in the composition of its values expressive and symbolic, where it became dark and light are the space visually moving the vehicles media kit for many within the work structure artwork. The research is divided into five chapters, the first chapter (the methodological framework) that included an introduction the

Background: The mechanical properties of 3D-printed denture base resins are crucial factors for determining the quality and performance of dentures inside a patient’s mouth. Tensile strength and diametral compressive strength are two properties that could play significant roles in assessing the suitability of a material. Although they measure different aspects of material behavior, a conceptual link exists between them in terms of overall material strength and resilience. Aim: This study aims to investigate the correlation between tensile strength and diametral compressive strength after incorporating 2% ZrO2 nanoparticles (NPs) by weight into 3D-printed denture base resin. Methods: A total of 40 specimens (20 dumbbell-shaped and

Two groups of chronic hepatitis B and C virus patients were divided into Pre-treated patients (25 CHB patients with positive HBs Ag for more than 6 months and 40 CHC patients), and post-treated patients [12 CHB patients (4, 6, and 2 were treated with lamivudine, IFN-? and combination of LMV + IFN-? respectively), and 27 patients for CHC (3, 13 and 11 patients were treated with Ribavirin, IFN-? and combination therapy (RBV+ IFN-?) respectively].These patients were followed up for 6 months. By using ELISA technique, levels of IL-6, IL-10, IFN-? and TNF-? were measured in vivo and in vitro (supernatant of PBMCs stimulated with PHA) and compared with healthy control. The mean level of IL-6, IL-10 and TNF-? in CHB patients showed significant dif

This work aims to analyze and study the bit performance in directional oil wells which leads to get experience about the drilled area by monitoring bit performance and analyzing its work. This study is concerned with Rumaila Oil Field by studying directional hole of one oil well with different angles of inclination. Drilling program was used in order to compare with used parameters (WOB, RPM and FR).in those holes. The effect of the drilling hydraulic system on the bit performance was studied as well as the hydraulic calculation can be done by using Excel program. This study suggests method which is used to predict the value of penetration rate by studying different formation type to choose the best drilling parameters t

This study investigates self-perception and self-branding on Instagram among young Arab women in the UAE, focusing on how they curate, negotiate and perform their digital identities and whether their digital self-presentation in any way compromises their sense of authenticity. The study is based on 11 interviews with young women in the UAE, between the ages of 20 and 30, in addition to online observation to follow the participants’ activities on Instagram. The study demonstrates that while social and digital media platforms may play a role in “empowering” Arab women, women tend to set their boundaries of authenticity shaped according to their audience’s expectations and their in-groups. This confirms the r

Aesthetic performance in the mobile sculptures
Ali Abd Almohsen Ali
Abstract
Chapters of this research are discussed one of the turning points in the In the history of sculpture, which sparked a debate in artistic circles, namely the introduction of the actual movement in sculpture . The researcher highlighted on one of the corners of the controversy on this subject for discussion and looking in and Found results contribute to answer some questions . the Beginning been allocated to the statement of this Research Methodology , research problem, and its importance, and its goal, and borders , the main problem is Lack of clarity of the concept of real motion (physical) in the sculpture , And how the audience understand the aspects

Cooperation spectrum sensing in cognitive radio networks has an analogy to a distributed decision in wireless sensor networks, where each sensor make local decision and those decision result are reported to a fusion center to give the final decision according to some fusion rules. In this paper the performance of cooperative spectrum sensing examines using new optimization strategy to find optimal weight and threshold curves that enables each secondary user senses the spectrum environment independently according to a floating threshold with respect to his local environment. Our proposed approach depends on proving the convexity of the famous optimization problem in cooperative spectrum sensing that stated maximizing the probability of detec