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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
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Serum Pseudocholinesterase as a Biomarker in the Differentiation between Gastric Cancer and Benign Gastric Diseases
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Background: Worldwide gastric cancer is the fifth most common cancer with poor prognosis. In early stages, it is hard to distinguish gastric cancer from benign gastric diseases, resulting in delayed diagnosis. There is a need to develop a biomarker for differentiating between gastric cancer and benign gastric diseases. Serum cholinesterase is synthesized in liver and released into plasma, and it has an important role in oncogenesis.

Objectives: To determine the correlation between serum cholinesterase activity and gastric cancer, in comparison to benign gastric diseases.

Subjects and Methods: A case control study carried out at Medical City Direct

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Political Discourse in the Drawings of Faisal Laibi (Analytical Study): حيدر غضبان عبيد عليوي - سلام ادور يعقوب اللوس
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The research aimed to study the political discourse in the drawings of Faisal Laibi, where it shed light on the discourse in the plastic field - concepts and applications, as well as the representations of discourse in the modern and contemporary plastic field, and to study the experience of Faisal Laibi and the uniqueness of his style in artistic performance. The site has collected more than (210 works) whose sources varied between the artist's website himself on the social network, the Internet, and the published paper publications. The researcher conducted an analysis of some of the drawings to achieve the research objectives. Among the most important results he reached:
1. The political discourse of Faisal Laibi is to direct these

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Use of Social Media Networks (SMNs) in Knowledge Sharing, by Using Social Cognitive Theory (SCT) A Study Conducted in Some of Iraqi Universities
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   SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Synthesis of N –sulfamethoxazolederivative imide on polymeric chain
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The present work involved synthesis of several new N-Sulfamethoxazol derivatives imide on Polymeric chain by two steps. The first stip involved preparation of N- (sub.orunsub benzoyl and sub unsub acetyl) amidyl sub sulfamethoxazole (1-5) by condensation of sulfamethoxazole drug with many substituted acid chloride, then the second step include, preparation new five N-(acrly-N–sub or unsub benzoyl) imidyl substituted sulfamethoxazol(6-10) by reaction of poly acryloyl chloride with the prepared compound (1-5) in first stepin asuitable solvent in the presenceamount triethylamine (Et3N) with heating. The structure confirmations of all polymers wereconfirmed using FT-IR,1H-NMR,13C-NMR and UV spectroscopy. Other physical properties including so

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Publication Date
Mon Nov 24 2025
Journal Name
Al-fatih Journal
Some cognitive sense of kinesthetic and spatial relationship to the level of learning some skills in the ground dictated by hardwareResearch and descriptiveStudents on the third phase of the Faculty of Physical Education for Girls - University of Baghdad
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إن النجاح في أداء المتطلبات الفنية والخططية في أي من الألعاب ألرياضيه يستوجب امتلاك العناصر الاساسيه المتعلقة بطبيعة الاداء ونوع الفعالية الرياضية الممارسة , لذا فان اغلب الألعاب الرياضية تعتمد على مكونات ألقدره التوافقيه والادراكيه الحسيه بوصفها احد العناصر الاساسيه في المستويات العليا لما توفره من قاعدة اقتران للصفات البدنيه والحر كيه وقدرات أجهزة الجسم الوظيفية , وفقا للأسس المعتمدة في بناء مهاراته, وع

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modifying an Equation to Predict the Asphaltene Deposition in the Buzurgan Oil Field
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Buzurgan oil field suffers from the phenomenon of asphaltene precipitation. The serious negatives of this phenomenon are the decrease in production caused by clogging of the pores and decrease in permeability and wettability of the reservoir rocks, in addition to the blockages that occur in the pipeline transporting crude oil. The presence of laboratories in the Iraqi oil companies helped to conduct the necessary experiments, such as gas chromatography (GC) test to identify the components of crude oil and the percentages of each component, These laboratory results consider the main elements in deriving a new equation called modified colloidal instability index (MCII) equation based on a well-known global equation called colloidal in

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modifying an Equation to Predict the Asphaltene Deposition in the Buzurgan Oil Field
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Buzurgan oil field suffers from the phenomenon of asphaltene precipitation. The serious negatives of this phenomenon are the decrease in production caused by clogging of the pores and decrease in permeability and wettability of the reservoir rocks, in addition to the blockages that occur in the pipeline transporting crude oil. The presence of laboratories in the Iraqi oil companies helped to conduct the necessary experiments, such as gas chromatography (GC) test to identify the components of crude oil and the percentages of each component, These laboratory results consider the main elements in deriving a new equation called modified colloidal instability index (MCII) equation based on a well-known global equation called colloidal instabi

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
مدى ملائمة خصائص العمل البيئية لتخطيط وتصميم مساحات المصنع دراسة ميدانية في الشركة العامة للصناعات الإنشائية (مصنع الأنابيب البلاستيكية) والجلدية (مصنع الدباغة) في الزعفرانية
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 The Problem of the research  is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
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Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

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Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Construction Policies on Campus An Analytical Study of the Policy of Construction Planning on Kufa Campus
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     University Campuses, as any lively physical entity, is subject to continuous variation due to . growth, development and change. This reality covers the existing or futuristic additives or  additions, consecutively these changes may have a strong sensation of disorientation as a result of formatic changes in buildings, or in movement paths. And it epitomized the research problem to "the need for knowledge to clarify the impact of intellectual and executive policy in achieving coherence, functional and space organization of the elements of the university urban environment and in the stages of future growth and change,"  the search targeted "to highlight the study of constraction politics on campus Bmqomad

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