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The role of target cost technology in reducing product costs: Applied Study in the General Company for Soft Drinks Industry
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The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including the application of the target cost method in the research sample company

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The perceptive image of volunteering and its relationship to the motives towards volunteering among a sample of Al-Quds Open University students.
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This study aimed to identify the perceived mental image of volunteering, and its relationship to volunteer motivation among a sample of Al-Quds Open University students, as well as to identify the differences in the perceived mental image of volunteering due to variables (gender, year of study, place of residence, college). The researcher has used relational descriptive approach. The researcher has used two questionnaires, the first was used to measure the perceptive mental image of volunteering, and the second to measure the motivation towards volunteering, and the study population may consist of all students of Al-Quds Open University Hebron Branch during the first semester of the academic year 2021/2020 and their number (3462)Male and

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Publication Date
Sun Mar 13 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
New Species of the Sub family Cerambycinae (Coleoptera, Cerambycidae) from Iraq: New Species of the Sub family Cerambycinae (Coleoptera, Cerambycidae) from Iraq
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A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.

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Publication Date
Sun Jan 01 2017
Journal Name
البحوث التربوية والنفسية
The effectiveness of an educational design based on Herman’s total brain theory on the achievement of chemistry among fifth-grade female students
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Publication Date
Tue Oct 01 2024
Journal Name
وقائع المؤتمر العلمي الدولي السابع للعلوم الانسانية والاجتماعية
The Effect of Cartoons on The Acquisition of English by Iraqi Children اثر الرسوم المتحركة في اكتساب اللغة الانجليزية لدى الاطفال العراقييين
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Publication Date
Thu Jan 04 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Evaluation of the Relationship between Osteoporosis and Body Fat Mass of the Upper and Lower Extremities by Dual-Energy X-Ray Absorptiometry
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Background: Using dual-energy X-ray absorptiometry, body fat mass has been determined. The assessment of body fat mass was conducted utilizing dual-energy X-ray absorptiometry analysis of the pelvis and vertebral column. While it is acknowledged that osteoporosis can impact both body fat mass and bone mineral density, the particulars of this relationship currently remain uncertain. Objective: The aim of the present investigation is to assess gender differences in the effects of osteoporosis on the body fat mass of the upper and lower extremities. Method: 170 individuals participated (85 males and 85 females) in this study. Patients who presented with bone discomfort consisted of 40 males and 40 females. In addition, 90 apparently he

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Publication Date
Fri Nov 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of glass flakes reinforcement on the surface hardness and surface roughness of heat-cured poly (methyl methacrylate) denture base material
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Background: Heat-cured poly (methyl methacrylate) the principal material for the fabrication of denture base have a relatively poor mechanical properties. The aim of this study was to investigate the effect of glass flakes used as reinforcement on the surface hardness and surface roughness of the heat-processed acrylic resin material. Material and method: Glass flakes (product code: GF002) pretreated with silane coupling agent were added to Triplex® denture base powder using different concentrations. A total of 100 specimens of similar dimensions (65 x 10 x 2.5) mm were prepared, subdivided into 2 main groups of 50 specimens for each of the study tests. Ten specimens for the control group and 40 specimens for each of the experimental gro

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
The Acute and Chronic Toxicity of Copper on The Behavioral Responses and Hematological Parameters of Freshwater Fish, Common Carp (Cyprinus carpio L.)
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The present study was conducted to examine toxicological effects of copper sulfate (Cu) in common carp fish (Cyprinus carpio L.). The LC50 (median lethal concentrations) of copper on Cyprinus carpio were 3.64, 3.36, 3.04, 2.65 mg/L respectively. In general, behavioral responses of the fishes exposed to copper included uncontrolled swimming, erratic movements, loss of balance, swam near the water surface with sudden jerky movements. Haematological parameters such, red blood cells (RBC), white blood cells (WBC), haemoglobin (Hb), Packed cell volume (PCV), mean cell volume (MCV) mean cell haemoglobin (MCH), and mean corpuscular hemoglobin concentration (MCHC) were studied. The obtained results indicated that the (RBC) and (WBC) have increas

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Publication Date
Fri Nov 28 2025
Journal Name
Journal Of Physical Education
The Effect Of Special Exercises On Learning Hurdle Clearing And The Rhythmic Triple Step Of 100m Hurdles Aged 14 – 15 Years Old
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Publication Date
Sat Jan 01 2022
Journal Name
Maced J Med Sci.
Past Myocardial Infarctions and Gender Predict the LVEF Regardless of the Status of Coronary Collaterals: An AI-Informed Research. Open Access Maced …
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BACKGROUND: The degree of the development of coronary collaterals is long considered an alternate–that is, a collateral–source of blood supply to an area of the myocardium threatened with vascular ischemia or insufficiency. Hence, the coronary collaterals are beneficial but can also promote harmful (adverse) effects. For instance, the coronary steal effect during the myocardial hyperemia phase and that of restenosis following coronary angioplasty.

Publication Date
Fri Nov 28 2025
Journal Name
University Of Anbar Sport And Physical Education Sciences
The Effect of special exercises to develop the speed of lateral movement and accurate low blows straight front and rear squash players
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