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The Complementary Relationship between Target Costing and Value Chain In The Public Corporations Of The Jordanian Industrial Sector: An Empirical Study
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This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the industrial sector in Jordan .The corporations in the industrial sector have been selected in this research because the practices related to target costing and value chain have not been given the required attention in the previous research and studies.The data was collected by means of a questionaire handed to a sample from the Jordanian manufacturing corporations to test the four null hypotheses. The results overall indicate that the sampled corporations have the appropriate environment to the application of target costing approach, there exist a role to the mentioned approaches in reducing cost and there is a relevant relationship between the two approaches. Also, these results clearly show that there are some statistically significant relationships between target rosting and value chain approaches at the jordanian manufacturing corporations. Finally,The result of the analysis have led to reject the null hypotheses (1) to (4) of the research and fully accepted the alternative ones.

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Value of Ultrasonography in The Diagnosis and Evaluation of Early Therapeutic Response of Cervical Tuberculous Lymphadenitis
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ABSTRACT Background: Tuberculosis is a worldwide infectious disease in spite of advancement in health care system. Tuberculous lymphadenitis is the most prevalent form of extra pulmonary tuberculosis with predilection of cervical lymph nodes. Objectives: To evaluate the reliability of grey scale ultrasonography together with color Doppler in the diagnosis of cervical tuberculous lymph adenitis and evaluation of early therapeutic response. Subjects and methods:From July 2015 to May 2016 in Al-Karama teaching hospital /Kut city- Wasit-Iraq, 25 patients (14 males and 11 females) with ages range from (6-50) years. Ultrasonography examination was done for all patients and grey scale criteria (distribution, size, shape, echogenicity, echogenic hi

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Publication Date
Wed Feb 10 2021
Journal Name
Indian Journal Of Economics And Business
The effectiveness of tax exemption in stimulating industrial projects in Iraq
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Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which

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Publication Date
Sun Mar 01 2020
Journal Name
مجلة البحوث والدراسات الإسلامية
Religious and Psychological guidance in the Qur’an and Sunnah, a descriptive study
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God saw his servants with truth and light, and made him easy for them, and he commanded those who help them, including a counselor, guide and preacher, so if a Muslim sees deficiencies or defects, he must help him to reform and refine it. That it was in the hands of the prophets, God Almighty created the human being together straight, then melted on those scholars and researchers in all religions on psychological counseling and religious sychotherapy, stressing the importance of religious values in the process of understanding man in the process of psychotherapy and in controlling human behavior. A lot of research and studies have been published. I dealt with the religious approach in the process of treating mental disorders and the aim of

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Relationship between Uric Acid Concentration and Some of Plasma Lipids in Patients with C. V. Disease in General Hospital of Al-Nasseriya
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         Cardiovascular disorders  are  refer to the class of diseases that involve the heart or blood vessels (arteries and veins). While the term technically refers to any disease that affects the cardiovascular system. Cholesterol is classified as a sterol (a contraction of steroid and

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Social Protection and its Impact on the Cohesion of Vulnerable Groups: A Field Study of a Sample Social Protection Network Beneficiaries: دينا داود محمد المولى
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Social protection meets different aspects of the needs of vulnerable groups, such as the economic, health, education, and family relations and ties in the Iraqi society. This is because vulnerable groups have suffered from social and economic influences that have negative implications on the social reality as a whole. Poverty is a case in point, which paved the way to frequent setbacks that have led to social structure instability. Accordingly, the present study aims to examine the role and effect of the Net of Social Protection Program in equally distributing social protection to curb or mitigate any negative consequnces that might happen to the poor segments and vulnerable people, who are succeptible to shocks, such as: the orphans, un

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Publication Date
Thu Jun 02 2016
Journal Name
Alustath Journal For Human And Social Sciences
Islamic Electronic Libraries and The service for downloading Research and Comic books (PDF): An Evaluation study
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The research aims to evaluate Islamic electronic libraries and their service for downloading research and illustrated books, explaining their origins, features and types. The research was limited to the libraries available on the Internet that provide the service for downloading research and illustrated books. The researcher relied on the survey approach to identify the libraries and a sample of them (20 libraries) was selected. For the purpose of evaluating it according to five criteria related to the preparation and publication of Islamic electronic libraries (the responsible party, the goals and objectives, the year, the services it provides, the sections and subject specializations of its contents) and five criteria related to the servi

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Creative thinking and its impact on reengineering hotel service )Comparative field study in premium class hotels(
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The research seeks to identify the dimensions of creative thinking and its impact on the re-engineering of hotel service operations by analyzing the correlation and impact between research variables as well as comparing the research sample The importance of the research comes from the need to motivate managers the importance of creative thinking among workers in the researched hotels because it is an essential part in the re-engineering of hotel services. To achieve this a questionnaire was designed containing (33) items that include the independent research variables (creative thinking) and the accredited (re-engineering the hotel service) and distributed to a sample of (50) individuals represented by (Commissioner Director, Dep

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
Ethics (stop harming, guarding the tongue, spreading peace and spending) in the hadiths of the Prophet, book (Faith) from Sahih Al-Bukhari / model - analytical study: : Ethics of restraining harm in the hadiths of the Prophet "Analytical study"
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(Social values) are of great importance in the lives of nations and peoples as they are the frame of reference that governs the relations of members of society to each other and regulates their life affairs.

And the Prophet of Islam (may God’s prayers and peace be upon him) has told about a group of (social values) such as: spreading peace, feeding food, being fair in dealing with others, and clarifying what a Muslim should have towards his Muslim brother from the safety of the chest and refraining from harming him with the tongue and hand, and so on. Ethics and behaviors that are directly and closely related to (social values).

The best book that abounds with these (social valu

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Transformation in International Polar System: Study of the future of the nonpolar system
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The study of the future of the international system currently appears, according to scientific data and existing facts in light of the emergence of international actors from non-states and international informal institutions, to be heading towards a non-polarity system and this trend is fueled by many variables to reduce polarity, and it is expected in the future that the international system will turn into a non-polarity.

 

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
The relationship of using the social networking site Facebook to the accumulation of social capital: (Survey study for a sample of students from the University of Algiers 3)
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The subject of social capital is of great importance, as it provides an analytical framework for researchers interested in understanding the impact of the Internet on many dimensions of human and social life. And because social networking sites have infiltrated societies and produced new variables at the level of human and social communication, this study came to examine the relationship between the use of the social networking site Facebook and the accumulation of social capital among a sample of University of Algeria 3 students, by researching the variables of intensity of use and patterns of use as independent variables and their relationship to social capital. The results of the field study revealed a strong relationship between the

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