This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the company's reliance on traditional methods of calculating the cost of products and hence the lack of a causal relationship between the bases used in distribution centers and cost caused in cost occurs, and the most important recommendations the need to adopt economic units on modern management techniques to improve Production processes because of its large andprominent role in promoting the competitiveness of these units in the face of the currentenvironment accelerated change and reflected from the achievement of the objectives of the unit in the survival, growth and continue to offer low prices and high quality products.
The research has designed for studying the relationship between manufacturing strategy and its flexibility under the flexible manufacturing system with their reflection on the competitive environmental performance of the firm. To interpret and tackle the problem, a hypothesis has formulated stating that “ the competitive performance of a firm is interpreted by the manufacturing strategy and flexibility which are derived from the firm and its business strategies under the flexible manufacturing system”. Related literatures with their theoretical dissertations, which enhanced the thoughtful content, have analyzed. An illustrative case study on the flexible manufacturing system at Toyota Motors Corporation working at the g
... Show MoreIn this research, the Iraqi flagpole at Baghdad University, which is the longest in Baghdad, with a height of 75m, was monitored. According to the importance of this structure, the calculation of the displacement (vertical deviation) in the structure was monitored using the Total Station device, where several observations were taken at different times for two years the monitoring started from November 2016 until May 2017, at a rate of four observations for one year. The observation was processed using the least square method, and the fitting of circles, and then the data was processed. The deviation was calculated using the Matlab program to calculate the values of corrections, where
Cu X Zn1-XO films with different x content have been prepared by
pulse laser deposition technique at room temperatures (RT) and
different annealing temperatures (373 and 473) K. The effect of x
content of Cu (0, 0.2, 0.4, 0.6, 0.8) wt.% on morphology and
electrical properties of CuXZn1-XO thin films have been studied.
AFM measurements showed that the average grain size values for
CuXZn1-xO thin films at RT and different annealing temperatures
(373, 473) K decreases, while the average Roughness values increase
with increasing x content. The D.C conductivity for all films
increases as the x content increase and decreases with increasing the
annealing temperatures. Hall measurements showed that there are
two
The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen
... Show MoreThe two objectives of the current research are :-
- Uncover the views and opinions of the students of Artistic Education Department about the relation between educational novelty and its relation with visual .
- Identifying the capabilities of the students of artistic education department .
The society of the research is the fourth class students of artistic education department - College of Fine Arts ( 83 students from both sexes ) . It was chosen ( 60 ) students sample of from both sexes by the researcher in order to conduct test upon them .The researcher has adopted descr
... Show MoreFumonisin B1 (FB1) is a mycotoxin produced in some grains (mainly corn) by Fusarium species. Due to a structural similarity between FB1 and sphinganine, sphingolipids metabolism is inhibited. Such inhibition plays a critical role in cell to cell singling and structure of lipoprotein; therefore FB1 has been suggested to have a relationship with human and animal cancer. This research is planned to study the effect of FB1 on male mice at two doses (20 and 30 µg/ ml) on the expression of TGF-β1 and p16 in liver cells. Three groups of Swiss albino male mice; each group was orally administrated with FB1 toxin as the following: normal saline (control group); 20 and 30 µg/ ml. All groups were sacrificed after two weeks of oral manage
... Show MoreRock engineers widely use the uniaxial compressive strength (UCS) of rocks in designing
surface and underground structures. The procedure for measuring this rock strength has been
standardized by both the International Society for Rock Mechanics (ISRM) and American Society
for Testing and Materials (ASTM), Akram and Bakar(2007).
In this paper, an experimental study was performed to correlate of Point Load Index ( Is(50))
and Pulse Wave Velocity (Vp) to the Unconfined Compressive Strength (UCS) of Rocks. The effect
of several parameters was studied. Point load test, Unconfined Compressive Strength (UCS) and
Pulse Wave Velocity (Vp) were used for testing several rock samples with different diameters.
The predicted e
Background : The hepatopulmonary syndrome (HPS) is defined as the triad of liver disease, arterial deoxygenation, and pulmonary vascular dilatation. The reported prevalence of HPS in cirrhotic patients varies between 5% -17.5%.Objective : To estimate the prevalence of hepatopulmonary syndrome among patients with chronic liver disease and portal hypertension and to study the correlation between HPS and the severity of liver disease.Patients and methods : Thirty patients were studied for the presence of HPS using transthoracic contrast echocardiography for detection of pulmonary vasodilatation. Arterial oxygen saturation (SaO2) was determined in erect and supine position using a pulse oximeter , (SaO2 ≤ 92 % in supine position and/or a d
... Show MoreSoil suction is one of the most important parameters describing the moisture condition of unsaturated soils. The measurement of soil suction is crucial for applying the theories of the engineering behavior of unsaturated soils.
The filter paper method is one of the soil suction measurement techniques In this paper, five soil samples were collected from five sites within Baghdad city – al-Rasafa region. These soils have different properties and they were prepared at different degrees of saturation. For each sample, the total and matric suction were measured by the filter paper method at different degrees of saturation. Then correlations were made between the soil properties and the total and matric suction. It was concluded that the
Density data of alum chrom in water and in aqueous solution of poly (ethylene glycol) (1500) at different temperatures (288.15, 293.15, 298.15) k have been used to estimate the apparent molar volume (Vθ), limiting apparent molar volume (Vθ˚) experimental slope (Sv) and the second derivative of limiting partial molar volume [δ2 θ v° /δ T2] p .The viscosity data have been analyzed by means of Jones –Dole equation to obtain coefficient A, and Jones –Dole coefficient B, Free activation energy of activation per mole of solvent, Δμ10* solute, Δμ20* the activation enthalpy ΔH*,and entropy, ΔS*of activation of viscous flow. These results have been discussed in terms of solute –solvent interaction and making/breaking ability of so
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