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.
Receipt Date:10/11/2021 Acceptance Date:29/12/2021 Publication Date:31/12/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
The study aimed to clarify the conceptual explanations and the theoretical rooting of the concept of the populist phenomenon. And explore the political and cultural implications and connotations contained in populist political discourse. And to stand on the foundations and meanings on w
... Show More
The study aimed to identify what (isis) (Daesh) have been touched in the opening article of Al-Nabaa newspaper This objective is organized for asset of sub-targets it is the knowledge of media discourse and for those who are directed and methods of employing the strong content debt organization and we used the survay method to monitor and understand the content of opening anticale and the researcher took the numbers of the newspaper for years 2015-2018 consist of 157 The results of this study are :
* Use religious texts from (Holly qoran) (Abbreission of the prophetic) Remove from its context and empby them in justifying in what use of vio |
One of the most critical functions of the government is the devising and planning for the Public Budget for the coming years. Studying any budget of any given state would directly reflect on its intentions and collective direction during a certain time span. Since all allocations represent the government's agenda and time plan for coming years. And the size of each allocation would measure the priority of each budgetary item. Because of the eminent importance of the public budget planning in Iraq, a country of abundant riches and human resources that flow in the national economy, we present this research that would cover the resources versus expenditures of Iraq's public budget endured by the government to sustain its various sec
... Show MoreFilled the place thought philosophers and ancient is the identity that you know The value of belonging to a World Geography existential - the spiritual , and Which is characterized by the structure humanity from one another and the Rest of the organisms they interact with him alone by environmental Conditions - surrounding has to achieve time through continuous movement Localized or comprehensive . The place is exemplified by making special Natural Great Creator, I believe making structure humanity combined - Individual interactive because of its influential role in all daily consumer Productions and creative arts, specifically drama's TV , because the place in Aesthetic discourse - TV drama directly affect the creating and building the
... Show MoreThe aim of the current research to determine the extent of logical intelligence in the book of chemistry for the fifth grade of science and to achieve the goal the researcher has prepared a special criterion in the areas of logical intelligence main and sub-to be included in the book after reviewing the previous literature and studies in this regard may be the final form after presentation to experts and arbitrators in the field of Educational and psychological sciences, curricula and teaching methods from (3) main areas and (21) sub-fields, then the researcher analyzed the book Bibih and applied branches and adopted the idea of both explicit and implicit as a unit of registration and repet
... Show MoreErbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na+ Carbonate, Mg++ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg2+> Ca2+ > Na+ > K+. While the proportion of main
... Show MoreKnowledge management contribute to the overall private university libraries to develop libraries for the purpose of creating human and technological resources by investing research and development, as well as education and training for life.
This study followed the methodology of the descriptive and historical pillars of knowledge management for the years 1990 to the present day in 2017, depending on statistical figures obtained by the researchers from the General Secretariat of the Central Library at the University of Baghdad, and the Human Resources Division, which specialized human resources training after 2004 (and before those years from 1982 until 2002, where the continuing education was committee of the fixed committees are wor
The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.
Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry
... Show More