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

Summary of the discussion of the jurisprudential aspects of Imam Abu Al-Fayyad Al-Basri, and their impact on the Shafi’i school, on the provisions of transactions, personal status, janaabah, limits, and others

      Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.

     Then:

     The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge unti

AbstractObjectives: The work environment has an impact on the performance of nurses, as well as to determine the relationship between the work environment and the performance of nurses.Research methodology: A descriptive analytical study was designed for the impact of the work environment on the performance of nurses' jobs in the hospitals of the city of Nasiriyah. The study began in the period from May 15, 2022 to 1 November, 2022. The non-probability (purposive) sample consisted of (410) nurses working in the city center hospitals. Nasiriyah, they were chosen based on the study criteria, and after obtaining approval from them. The data was collected using the questionnaire, which consi

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

Nitrogen (N) fertilizer rate is important for high yield and good quality of potato tubers. In this dissertation, I seek to study the response of different potato cultivars under different N fertilizer rates and how that can impact tuber quality, examine the performance of active optical sensors in improving a potato yield prediction algorithm, and evaluate the ability of active optical sensors (GreenSeeker (GS) and Crop Circle (CC)) to optimize a N recommendation algorithm that can be used by potato growers in Maine. This research was conducted at 11 sites over a period of two years (2018–2019) in Aroostook County, Maine; all sites depended on a rainfed system. Three potato cultivars, Russet Burbank, Superior, and Shepody, were planted u

Human wealth is the most valuable wealth on the face of the earth, and building the intellectual, cultural and scientific human being is the greatest process carried out by all religions and philosophies at all times, and the divine law aimed at reforming the earth, including in order to preserve this great wealth, and to preserve its existential and qualitative entity.

Human wealth is the most valuable wealth on the face of the earth, and building the intellectual, cultural and scientific human being is the greatest process carried out by all religions and philosophies at all times, and the divine law aimed at reforming the earth, including in order to preserve this great wealth, and to preserve its existential and qualitative entity

مشكلة البحث

       لقد حدا بالمهتمين في الميدان التربوي، والادارة التربوية بصورة خاصة، ان يجدوا علاقات ايجابية بين متغيرات الميدان التربوي عامة والاداري بصورة خاصة وقد تمخض هذا عن وجود علاقة ايجابية بين اداء المديرين ورؤساء الاقسام ودرجة التقويم، ومن هنا يتضح انه كلما كان التقويم عالياً في درجته، يتضح ان هناك اداءً فاعلاً ولكن ليس بالشكل الحقيقي لمعنى التقويم ما لم يكن هناك

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

I often read in Islamic jurisprudence in all chapters as much as possible from divine success, time and health, and everything I read in any of the chapters of jurisprudence, I see divine light, eternal wisdom, and a constitution that does not accept error and alteration, as I looked at the great jurisprudential treasures and this enormous wealth, A person finds in himself helplessness in front of this law, how clear, easy, and accurate it is, and it contains permanent good for man, as it is a religion of mercy, benevolence, and goodness, and among these chapters of jurisprudence is the jurisprudence of the commandment. Of the reasons, in the will, the person has had the opportunity to make up for what he missed of doing good that a pers