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 studies deals with investigated the potential of a Iraqi bentonite clay for the adsorption of bromo phenol red dye from contaminated water. Impulse adsorption experiments were performed. The contact time influence of initial dye concentration, temperature, pH, ionic strength, partical size adsorbent and adsorbent dosage on bromo phenol red adsorption are investigated in a series of batch adsorption experiments. Adsorption equilibrium data were analyzed and described by the Freundlich, Langmuir and temkin isotherms equations. Thermodynamic parameters inclusive the Gibbs free energy (∆G•), enthalpy (∆H•), and entropy (∆S•), were also calculated. These parameters specified tha
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This paper introduces a generalization sequence of positive and linear operators of integral type based on two parameters to improve the order of approximation. First, the simultaneous approximation is studied and a Voronovskaja-type asymptotic formula is introduced. Next, an error of the estimation in the simultaneous approximation is found. Finally, a numerical example to approximate a test function and its first derivative of this function is given for some values of the parameters.
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Currently, the prominence of automatic multi document summarization task belongs to the information rapid increasing on the Internet. Automatic document summarization technology is progressing and may offer a solution to the problem of information overload.
Automatic text summarization system has the challenge of producing a high quality summary. In this study, the design of generic text summarization model based on sentence extraction has been redirected into a more semantic measure reflecting individually the two significant objectives: content coverage and diversity when generating summaries from multiple documents as an explicit optimization model. The proposed two models have been then coupled and def
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This study was designed for isolation of some fungi that caused sub clinical mastitis in cow milk in AL-anbar governorate in Iraq . Total number of 100 milk samples were collected from 25 cow in AL- Falluja city , by using of California mastitis test 45% of milk samples were infected with sub clinical mastitis ,while 55% of milk samples were negative for California mastitis test. The results showed of fungal isolation of milk samples which were positive for California mastitis test, recording 19 isolates of different types of fungi : Aspergillus fumigatus2.2% , Aspergillus niger 4.4% , Candida albicans 26.6% , Blastomced dermetitidis% 4.4 and Geotrichum candidum4.4%. The isolation of these types of fungi, may be attributed to many factor
... Show MoreDevelopments are carried out to enhance the performance of vertical axis wind turbines (VAWT). This paper studies the performance of the ducted wind turbine with convergent duct (DAWT). Basically, the duct technique is utilized to provide the desired wind velocity facing the turbine. Methodology was developed to estimate the decisive performance parameter and to present the effect of the convergent duct with different inlet angles. The ducted wind turbine was analyzed and simulated using MATLAB software and numerically using ANSYS-Fluent 17.2. Result of both approaches were presented and showed good closeness for the two cases of covering angles 12 and 20 respectively. Results also showed that the convergent duct with an inlet angl
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Poetic objects may go towards a specific purpose and dissolve and interact with them to produce
A purpose characterized by the title but belongs to the U from afar.
The yarn goes towards praise with a purely horizontal relationship that mentions virtues but crowns them towards women.
In lamentation remember the virtues but crown them towards the dead.
In wisdom remember the virtues but crown them towards time.
In the description remember the virtues but crown them towards nature. All objects are inline
Horizontal We will prove this in the axes of research has required the plan to be a blind, five
The preamble, a brief overview of the life of Dabal All Khuzaie and the works and poets of the first axis
The direction
A simple, rapid, accurate and sensitive spectrophotometric method is proposed for the detennination of chlorprQm<tZine -HCl in pwe form and in pharmaceutical formulation. This method is based on the formation. of ion assodation complexes of dmg with either thymol
blue or bromophenol blue in an acidic buffer at pH values 4.17 and
3.68, respectively.
The ion-pair complexes formed exhibit absorption maxima at 41 Onm for both thymol blue and bromophenol blue. These complexes· are quantitatively extracted &n
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