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.
This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continued development and widespread deployment of web journalism. This research belongs to descriptive studies which depends on sample survey approach adopted by five-meter design measuring trends. It contains 28 items having applied honesty and reliability transaction and the scale form is distributed to the sample studied of about 110 professors and then the researcher collects them and then applying the appropriate statistical program to get the results. This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continu
... Show MoreThrough an experimental program of eighteen specimens presented in this paper, the bond strength between reinforcing bar and rubberized concrete was produced by adding waste tire rubber instead of natural aggregate. The fine and coarse aggregate was replaced in 0%, 25%, and 50% with the small pieces of a waste tire. Natural aggregate replacement ratio, rebar size, embedded rebar length, the rebar yield stress of rebar, cover, and concrete compressive strength were studied in this investigation. Ultimate bond stress, bond stress-slip response, and failure modes were presented. The experimental results reported that a reduction of 19% in bond strength was noticed in 50% replaced rubberized concrete compared with convention
... Show MoreThe world faced many communication challenges in 2020 after the Covid-19 pandemic, the most important of which was the continuation of schooling. Therefore, the research aimed to analyze the current reality of the studied universities in terms of strengths and weaknesses and measure the implementing level of quality requirements of e-learning. This research studies the impact of knowledge sharing in its dimensions (behavior, organizational culture, work teams, and technology) on the e-learning quality and its dimensions (e-learning management, educational content, evaluation ,and evaluation). After conducting the survey, there was a difference in the universities’ application of the quality requirements of e-learning, as the study
... Show MoreThe study aimed to analyze the effect of meteorological factors (rainfall rate and temperature) on the change in land use in the marshes of the Al‐Majar Al‐Kabir region in southern Iraq. Satellite images from Landsat 7 for 2012 and Landsat 8 for 2022 were used to monitor changes in the land coverings, the images taken from the Enhanced Thematic Mapper Plus (ETM+) and Operational Land Imager (OLI) sensors of the Landsat satellite. Geometric correction was used to convert images into a format with precise geographic coordinates using ArcMap 10.5. The maximum likelihood classification method was used to examine satellite image data using a supervised approach, and the data were analyzed statistically. We obtained clear images of the area,
... Show MoreIn The Name of Allah Most Gracious Most Merciful
It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.
Filled 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 MoreOn of the psychological disorders that the human encounters is guilty conscience, this feeling is negative and affects on the individual and on those around him and harms the psychological health of the individual.
since the university students slice is one of the important slices in the community which the country dependes on their abilities , their energies and their faculties in the construction and development, the university professors and specialists in the field of education and psychology who are around them should help them in achieving psychological balance and adjustment with themselves and with others, the following research objectives have been set :
... Show MoreBackground: Temporomandibular joint disorder (TMD) is a general term that describe a wide variety of conditions that include myogenic pain, internalderangement, arthritic problem, ankylosis of the joint and growth disorders. The aims of study was to evaluate the value of 3 Tesla magnetic resonance imaging in assessment of articular disc position and configuration in patients with temporomandibular joint disorders and to evaluate the correlations of these MRI findings with the clinical signs and symptoms. Materials and methods: A total forty six (30 study and 16 control) participants aged between18 and 49 years, were examined according to Helkimo anamnestic index (questionnaire for anamnesis) and clinical dysfunction index scoring criteria
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