The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integration between Target Costing and Value Engineering with support Quality Function Deployment. Techniques of Target Costing and Value Engineering consider the most suitable formula for the management of costs and pricing of products and addition to increasing the capacity of economic units on the competition.
Used automobile oils were subjected to filtration to remove solid material and dehydration to remove water, gasoline and light components by using vacuum distillation under moderate pressure, and then the dehydrated waste oil is subjected to extraction by using liquid solvents. Two solvents, namely n-butanol and n-hexane were used to extract base oil from automobile used oil, so that the expensive base oil can be reused again.
The recovered base oil by using n-butanol solvent gives (88.67%) reduction in carbon residue, (75.93%) reduction in ash content, (93.73%) oil recovery, (95%) solvent recovery and (100.62) viscosity index, at (5:1) solvent to used oil ratio and (40 oC) extraction temperature, while using n-hexane solvent gives (6
The research aims to identify the social control among kindergarten department students. In order to achieve the objective of the research, a sample of (400) female students: (200) from Baghdad University / Faculty of Education for women and (200) from Mustansiriyha University / Faculty of Basic Education were chosen randomly.
The researchers designed a tool to measure the social control of the study sample. It was exposed to group of specialists in the educational and psychological sciences, measurement and evaluation. In addition to specialists in kindergartens. Two indicators of validity were used. The Alpha-Cronbach method, Pearson correlation coefficient, and independent samples t-test were used to analyze the c
... Show MoreThree plant species were picked randomly and their alcoholic extracts have been screened to know their effects on the phagocytic capability and intracellular killing of yeast by human peripheral macrophages. Macrophage cultures were incubated with different concentration of each plant extract: for 15 min., 30 min .and 45 min. The phagocytes activity in Iresine herbstii extract was significantly (p?0.05) increased with increasing dose and time of incubation. In Mentha piperita extract, increasing in dose and time of incubation leads to elevate phagocytic capbility, especially in the dose of 20% and 25% of plant extract, perhaps because the antimicrobial and antiviral activities of this plant, as well as strong antioxidant and antitumor act
... Show MoreThe discipline of International Relations has been a science for almost a century and has undergone considerable development and dynamism as a field of knowledge. In the aftermath of the First World War, traditional idealistic trends prevailed. Still, after the end of the Second World War, the theory of realism dominated the analysis of international relations, international politics, and its laws and mechanisms. With the inter-paradigm debate of the 1980s, a broad spectrum of theories of international relations emerged, the most significant of which are critical theories including feminism. Feminist theory has since become central to the debates about global phenomena among those who work in International Relations as a field. The paper at
... Show MoreThe Moslem women between west and Islam ,This study deals with Muslim women
from the west Pont of view in the oriental studies or the western media and how it was
exposed to ill-treatment or evil-eyed by the west due to misunderstanding or it was done on
purpose that they didn’t comprehend how the women deals with Islam ,so this western view
assured that Islam had disparaged the women's position and hindered her freedom, aiming at
stabbing Islam and dislocate the Islamic tissue which is formed from man and women.
This study has established with evidences the distance of this western view from reality
Islam in fact raised and lifted women's position while the western women was living on
the margin of life, robbed
In order to get an idea about things closely, we should look at the role of social discipline
in the building of society from civilization cultural viewpoint. The real weigh of the societal
opinion is not measured by the number of its population or its area but the real value lies in its
civilization cultural accumulative experience inherited by the generations, which determine its
distinguished character. That is based upon the social construction in which the methods of
socialization and political, economic, cultural and religious stability and enhance the national
and ethical character of self-realization.
In this research, we try to give an analysis for the obstacles in political economic and
religious social
In This paper, we introduce the associated graphs of commutative KU-algebra. Firstly, we define the KU-graph which is determined by all the elements of commutative KU-algebra as vertices. Secondly, the graph of equivalence classes of commutative KU-algebra is studied and several examples are presented. Also, by using the definition of graph folding, we prove that the graph of equivalence classes and the graph folding of commutative KU-algebra are the same, where the graph is complete bipartite graph.
In this research, the researcher sheds light on the greatness of the horrors (Al-Hashr) enlightened by the Holy Quran, explaining his dangerous details, his horrors, and his frightening changes. -35-36-37
Perhaps the most prominent motivations for the research and its justification is to remind people of the days of God Almighty, and the mention of the insect always pushes the believer to do honorable, and avoid sins, over the days, and prepare for the time of the resurrection, in the hands of knowing a scientist.
In order to identify the subject of entomology and its contents, the researcher based his study on the scientific methodology, it has excavated the origin of the entomology and its
Palladium nanoparticles are produced by Polyol method. The characterization of the Pd nanoparticle has been conducted by various techniques such as SEM and AFM. The results of Pd powder showed that the particle size is directly proportional to the temperature and the reaction time. The optimum conditions for obtaining minimum nanoparticles size are 45 oC reaction temperature and 60 min reaction time and the smaller particle size achieved is equal to 25 nm. The optical limiting of smaller size nanoparticles has been studied. The palladium nanoparticles appear to be attractive candidates for optical limiting applications.