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The effect of applying the target costing technique on rationalizing pricing decisions in economic units
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                The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
The Effect of Laser And Thermal Treatment on the Hardness and Adhesion Force on the Cermet Coating By Thermal Spray Technique
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Ceramic coating compose from a ceramic mixture (MgO, Al2O3) and metall (Al-Ni) were produced by Thermal Spray Technique. The mixed ratio of used materials Al:Ni (50%) and 40% of Al2O3 and 10% MgO. This mixture was spray on a stainless steel substrate of type (316 L) by using thermal spray with flame method and at spraying distances (8, 12, 16 and 20) cm, then the prepared films were treated by laser and thermal treatment. After that performing a hardness and adhesion tests were eximined. The present study shows that the best value of the thermal treatment is 1000 ℃ for 30 mint; the optimum spray distance is 12 cm and most suitable laser is 500 mJ where the microscopic and mechanical character

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of organizational stress on the Performance of professor at the Faculty of Economics and Commercial Sciences / University of Djelfa / Algeria
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The present study aims at identifying the effect of organizational pressure with its aspects (management, work team, nature and conditions of work, external environment) on job performance in all its dimensions (commitment and effort made, capabilities and the rapidity of performance, motivation and job satisfaction, work environment) for the university teacher at the Faculty of Economics, Commercial and Management Sciences at the University of Djelfa, Algeria.

     In this research, the descriptive analytical approach is used. Data was collected through the distribution of a questionnaire to a sample that included 130 permanent teachers before being analyzed using the (SPSS) statisti

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Publication Date
Tue Aug 30 2016
Journal Name
Mechanical Engineering
The Effect of Different Furrow Depths and Speeds of Machinary Units Using A Locally Assembled Combine Implement on Planting Maize
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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF COSTING TECHNIQUES IN REDUCTION OF COST AND ACHIEVING COMPETITIVE ADVANTAGE IN IRAQI FINANCIAL INSTITUTIONS
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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The effect of self management in the hardiness at work / study analytic in hospital Alshaheed Gaze Alharery
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The research is Concerned the Relationship between Self Management which is a modern administrative term and its dimensions "Self Control, Trust, and Conscientiousness" with the Hardiness and its dimensions "Challenge, Commitment, and Control". And the impact of the first variable on the second in The Hospital of Alshaheed Gaze Alharery.

The Questionnaire used and distributed on sample (60) Persons, contain from (40) Doctor, and (20) Employees from the total society (103).

The statistical methods have been used for testing the hypothesis is the mean, standard deviation correlation coefficient.

    The resea

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Waste as a resource of economic resources: A case study using environmentalthe index MIP
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Due to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we  have consideredwaste as an  alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need  of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ECONOMIC LOSSES CAUSED BY ROSE BEETLE MALADERA INSANABILIS (BRENSKE) ON FRUIT AND ORNAMENTAL PLANTS AND ITS CONTROL BY PATHOGENIC FUNGI: ECONOMIC LOSSES CAUSED BY ROSE BEETLE MALADERA INSANABILIS (BRENSKE) ON FRUIT AND ORNAMENTAL PLANTS AND ITS CONTROL BY PATHOGENIC FUNGI
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The study aimed to evaluate injuries and economic losses which caused by rose beetle Maladerainsanabilis (Brenske) on ornamental and fruit plants as introduced insect in Iraq during 2015 and determine infested host plants in addition to evaluate efficacy of pathogenic fungi Metarhiziumanisopiliae (1x10⁹ spore/ ml) and Beauvariabassiana (1x10⁸spore/ ml) in mortality of insect larvae in laboratory and field.The results showed that the insect was polyphagous infested many host plants (20 host plant)Which caused degradation and dead the plants through adult feeding on leaves and flower but large injury caused by larvae feeding on root plants which caused obligate dead to infested plant, the percentage mortality of rose plants 68.6%, pear

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Making Decisions in Academic Department Councils from the Point of View of Faculty Members in the Light of Knowledge Management
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Abstract

The study aims to identify the reality of knowledge management in decision-making in academic departments from the point of view of faculty members at Blonde University. It also aims to propose mechanisms and suggestions to improve decision-making in the academic departments of the university in light of the management of knowledge. To achieve the objectives of the study, a descriptive method was used, in which a questionnaire consisted of (40) items administered to (137) participants of the faculty members. The results of the study indicated that the reality of the application of knowledge management in the decision-making process showed a high score mean.  There are no statistically significant d

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Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
The Effect of Cognitive Strategies on Iraqi EFL College Students’ Writing Anxiety
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Writing in English language demands both mental skills and a suitable level of language proficiency. Some studies showed that writing anxiety has an impact on the acquisition of language learning. This study; however, teaches the cognitive strategies (PLAY & WRITE) as a writing strategy, so as to decrease students’ use of it when experiencing writing anxiety at the academic writing level. The sample has been (100) second-stage Department of English learners at the College of Education (Ibn –Rushd), in the University of Baghdad-Iraq. They have been randomly selected and divided into experimental and control groups; (50) students in each group. To achieve the objective of the study, SLWAI questionnaire has been distributed to the e

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Different Reinforcements on the Damping Properties of the Polymer Matrix Composite
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In this research, damping properties for composite materials were evaluated using logarithmic decrement method to study the effect of reinforcements on the damping ratio of the epoxy matrix. Three stages of composites were prepared in this research. The first stage included preparing binary blends of epoxy (EP) and different weight percentages of polysulfide rubber (PSR) (0%, 2.5%, 5%, 7.5% and 10%). It was found that the weight percentage 5% of polysulfide was the best percentage, which gives the best mechanical properties for the blend matrix. The advantage of this blend matrix is that; it mediates between the brittle properties of epoxy and the flexible properties of a blend matrix with the highest percentage of PSR. The second stage

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