Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

The husband’s discipline of his wife is a right prescribed by the Sharia, but it is conditioned discipline with conditions that make this discipline intended to preserve the family institution from disintegration and scattering, so the Islamic Sharia entrusted the husband, the guardian of the family, with the task of disciplining the disobedient and disobedient wife and deviating from the family’s values ​​and constants of mutual respect and obedience in what is good. And a sense of responsibility. This discipline goes through three sequential stages, starting with exhortation and dialogue, passing through abandonment in the beds, and ending with beating. As for the sermon, it is a quiet dialogue followed by a threat of abandonme

Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

Owing to their remarkable characteristics, refractory molybdenum nitride (MoNx)-based compounds have been deployed in a wide range of strategic industrial applications. This review reports the electronic and structural properties that render MoNx materials as potent catalytic surfaces for numerous chemical reactions and surveys the syntheses, procedures, and catalytic applications in pertinent industries such as the petroleum industry. In particular, hydrogenation, hydrodesulfurization, and hydrodeoxygenation are essential processes in the refinement of oil segments and their conversions into commodity fuels and platform chemicals. N-vacant sites over a catalyst’s surface are a significant driver of diverse chemical phenomena. Studies on

The aim of the study is to identify the barriers to dietary compliance among diabetic patients.
Methodology: The sample of the study consist of 100 patients who were divided into two groups according to
the type of diabetes mellitus; type 1 (Insulin-dependent diabetic mellitus), and type n (Non-Insulin dependent
diabetes mellitus). Each group consists of 50 patient selected randomly at each visit to Al-Waffa center in Mosul
city during the period from (1-12-2005) to (1-2-2006).
The steps of the study include recording the different barriers for diabetic patients. The questionnaire
was used and special list was utilized for such purpose.
Results: The results shows that there were some barriers most common such as both

For the graph ⁠, the behavior associated with to the majority of the graphical properties of this graph is covered in this article. The reflection of the capabilities of on the Ly constructions is one of the key ideas addressed throughout this paper. For instance, by this technique we can comprehend the mechanism via which groups of relatively tiny structure are exist within Ly.

This study aimed to improve the microencapsulation technique using a type coating the encapsulation Layer by Layer, which provide the best protection for life Lactobacillus casei in the extrusion method and use the microencapsulation of materials of the protein concentrated by protein 80% and the coating with alginate and chitosan have the results showed the variation in the difference of the binding process encapsulation yield among the types of coating through. by studying of these the effect o stability of the bio probiotic free cell and the three types coated towards three different concentrations from bile salts 0, 0.3, 0.5 and 0.7% when the periods of time different of zero and two and three hours at incubation the recorded

Find taught dimension aesthetic in the formation of post-modernism, which is one of the themes of aesthetics in the stream of postmodernism, is problematic because of the lack of provisions and fixed values reinforce the concept of beauty, and put done technical plastic in the circle of evaluation and judgment aesthetic, this research as an attempt to reveal the aesthetic concepts that can be drawn from artistic experiments in the formation of post-modernism, through the development of those concepts viable mainstream.
Search contains four chapters: the first chapter includes a general approach to the research, has been showcasing the research problem and the importance of research and goal of Search: detection dimension aesthetic in

Human beings are starting to benefit from the technology revolution that witness in our time. Where most researchers are trying to apply modern sciences in different areas of life to catch up on the benefits of these technologies. The field of artificial intelligence is one of the sciences that simulate the human mind, and its applications have invaded human life. The sports field is one of the areas that artificial intelligence has been introduced. In this paper, artificial intelligence technology Fast-DTW (Fast-Dynamic Time Warping) algorithm was used to assess the skill performance of some karate skills. The results were shown that the percentage of improvement in the skill performance of Mai Geri is 100%.

The 2011 Iraqi Measles Control Campaign had as its aim to improve immunization coverage among young adults' 17-24years and, in the longer term, prevention of measles epidemics. The aim of the study is estimation measles vaccination and revaccination efficacy by evaluate the seroprevalence of antibody and response to reimmunization in young adults. A previously vaccinated 189 young adult medical students were tested for measles specific IgG &IgM pre and post catch-up revaccination by using commercially available ELISA. To assess the seroprevalence of antibody response pre measles reimmunization in previously vaccinated young adults; 45 were found to be seronegative. To differentiate between primary and secondary vaccine failure, anti- mea