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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
Wed Mar 20 2019
Journal Name
Al-khwarizmi Engineering Journal
Improvement of Mechanical and Fatigue Properties for Aluminum Alloy 7049 By Using Nano Composites Technique
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The aim of present work is to improve mechanical and fatigue properties for Aluminum alloy7049 by using Nano composites technique. The ZrO2 with an average grain diameter of 30-40 nm, was selected as Nano particles, to reinforce Aluminum alloy7049 with different percentage as, 2, 4, 6 and 7 %. The Stir casting method was used to fabricate the Nano composites materials due to economical route for improvement and processing of metal matrix composites. The experimental results were shown that the adding of zirconium oxide (ZrO2) as reinforced material leads to improve mechanical properties. The best percentage of improvement of mechanical properties of 7049 AA was with 4% wt. of ZrO2 about (7.76% ) for ultim

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Empowerment Human Strategy on Enhancing the Financial Performance: Empirical study on Working Banks in Jordan
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This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of integration between the earned value management model and the value flow map in rationalizing the costs of construction projects: applied research in Al-Rasheed General Company for Construction Contracting
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The research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The impact of marketing orientation on improving the quality of service applied research in some Iraqi mobile phone companies
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The research discusses two variables are important, orientation marketing and quality of service, and that the purpose of the research is to see whether the telecom companies applied orientation marketing or not and to what extent is keen to apply it to suit the Iraqi environment as it has been applied research in kork Telecom company and Asia Cell Telecom are sectors service job in the business sector in Iraq, The information was obtained through the design of the questionnaire compatible runway Likert, and distribution (92) questionnaire, which (50) for the company Korek Telecom and (42) of the Asia-Cell, research population sample included a number of staff in the departments and units in the two companies, it has been support

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Anthropometric Treatments of the Study Seat Units Used in Elementary Stages: ضفاف غازي عباس -سهى علي حسين
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  The study entitled (Anthropometric Treatments of the Study Seat Units Used in Elementary stages) highlighted the relations between the sizes of dimensions of the study seats and the different anthropometric sizes of the students. The study problem is manifested in the following question: what are the anthropometric treatments used in the design of the study seats in the elementary stages? The research aims at finding design treatments for the anthropometric variables of the study seats used in the elementary stages, because the study seats have to do with preserving students health and safety through providing an ideal seating mechanism compatible with the anthropometric variables which enhances comfort, safety and focus in the mo

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Publication Date
Mon Nov 10 2025
Journal Name
Journal Of Physical Education
The impact of proposed approach for flexibility and agility in learning some basic skills on the table land movements in the artistic gymnastics
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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Influence of the Iraqi Maqam in the Recitation of Hafiz Khalil Ismail
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The earthly music has a clear influence on the religious music in the musical culture to read and recite the Holy Quran in the city of Baghdad.   This research deals with this subject in an attempt to reveal the influence of the Iraqi maqam in the recitation of Hafiz Khalil Ismail. The methodological framework of the research included the problem of research and its importance as it is useful to the Iraqi schools concerned with the recitation of the Holy Quran in Iraq. The theoretical framework included three sections that serve the literature of its subject: the first is (Iraqi maqam), the second is (the recitation of the Holy Quran) and the third is (the biography of Hafez Khalil Ismail).

The most important procedures

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the use of digital marketing channels on the implementation of the strategy of positioning Applied study on a sample of the managers of the International Company for smart card "Key Card"
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 The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t

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Publication Date
Tue Mar 19 2019
Journal Name
Political Sciences Journal
Rentierism effect on the democratic choice of the state In Iraq after 2003
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The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan

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Publication Date
Thu Dec 15 2022
Journal Name
Al-adab Journal
Applying the Theory of Grammatical Metaphor to Two English Short Stories
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This paper identifies and describes the textual densities of ideational metaphors through the application of GM theory (Halliday, 1994) to the textual analysis of two twentieth century English short stories: one American (The Mansion (1910-11), by Henry Jackson van Dyke Jr.), and one British (Home (1951), by William Somerset Maugham). One aim is to get at textually verifiable statistical evidence that attests to the observed dominance of GM nominalization in academic and scientific texts, rather than to fiction (e.g. Halliday and Martin (1993). Another aim is to explore any significant differentiation in GM’s us by the two short- story writers. The research has been carried out by identifying, describing, and statistically analysi

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