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 research discussed analytically based on intellectual institutions and theoretical landscape theater as artistic phenomenon depends on the compounds interacting overlapping mechanism visualization and dazzling Whatever the dilemma it a set of Alaqcar differ among themselves but in the result unit intellectual holds through difference and diversity between trends and styles and ways in design theorist theatrics Valashkalah on apparently formed through variations and different points of view through the philosophy of transformation and interpretation and assignment to offer privacy.
Valashkalah pulled in the design theorist theatrical as system training to arrange time and place and in line with the interpretation of speech text an
The typographic accomplishment is the most important means of cognitive communication and carries a message from the sender to the recipient which serves a certain objective functionally, economically and advertisingly.
The design of typographic accomplishment depends on two different techniques, the first is manual, which depends on the skill, training and individual achievement of the designer and his ability to design and produce typographic accomplishment with manual skill effects. The second one is the contemporary digitization which is represented by computers, programs and printers attached to them. The problem of the current resear
... Show MoreObjectives: To assess the relation between breast cancer & blood groups, identify the importance of women
age group and the relation of age with breast cancer.
Methodology: The study was performed on (115) women who were diagnosed with breast cancer in different
stages of disease and different ages. Blood samples were taken from them to demonstrate their blood groups and
(20) fresh tumor tissue samples were obtained; the tumor tissue used as a source of lectin for hemagglutinate
with erythrocyte of different blood groups. The study conducted at Baghdad Teaching Hospital and Radiation &
Nuclear Medicine Hospital from January, 2007 through June 2007.
Results: The study shows that the highest percentage of women
Facts and information contained showing in axes Find Egyptian Ottoman relations
(1863-1879), has gone through stages varying between tides, has witnessed the Khedive
Ismail three sultans Ottomans were Abdul Aziz Murad V, Abdul Hamid II, and since the
Khedive Ismail to judge sought to expand independence Egypt access to many privileges of
the sovereign on Egypt Ottoman Empire, in order to reach the country to independence, has
been chosen by the payment of money and gifts to gain independence, without resorting to
arms, and from this point of Khedive make a lot of money to get the privileges, the state of
the Ottoman were not to issue Farmans but against the huge amounts of money, and as a
result of that policy got
This study aimed at identifying the counseling needs for classroom teachers specialization in
Jerash university. The sample of the study consisted (112) students. To achieve this goal a
scale with (39) items was built by the researcher, this scale has four domains they are as
follows; family, social, psychological and academic domain. The results of this study showed
that counseling needs obtain the heighest average. As well as, the results of the study revealed
that there were statistical differences in favor of gender and teaching year variable. Finally the
study stated a list of recommendations.
This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than
... Show MoreThe objective of this study is to evaluate the bacterial count and heavy metal concentration of river water on fish micronuclei. Fish and water samples are carried out in 1 May to 1 June 2013 from Tigris River. A total of fifty three fish sample are studied. The bacteriological quality of water showed that the total viable count is ranged from 150×103 to 352×103 cfu/ml and fecal coliform counts was 1250 cell/100ml during the study period. All the metals (Cu, Hg, Pb, and Zn) are within the normal limit, but Cd was slightly elevated in river water samples. The appearance of micronuclei in red blood cells of all fish species is detect , by recording a larger number of it, in ( Abu Alsomere , Hishne , Bannini Kaber al fam & Karkoor
... Show MoreThe subject of marketing culture and mental image is one of the important topics in the field of management. There is no study that combines these two variables. The research is important because of the increasing importance of the subject. The future direction of the company in question will support the company's economic and marketing responsibilities. And reflect the company's mental image, as a culture that contributes to changing the reality of the organization investigated by polling the views of a sample of managers in the General Company for Vegetable Oil Industry, which (30) out of the (65) individual, and There are two hypotheses of research: There is a significant
... Show MoreThis research aims to determine the extent of the contribution of organizational downsizing strategies to enhance the health of the researched organization represented by the Directorate of Education in Nineveh, and to achieve this goal, the study provided a simplified intellectual framework for the most important topics covered by writers and researchers for search variables, reinforced by an applied analytical framework for the opinions of (79) individuals responsible for the researched organization. The research adopted organizational downsizing as an independent variable that includes three dimensions represented by (reduction of human resources, job redesign, systemic strategy), while the organizational health represented th
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