The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current businesses, AL-Amael in dustry company represents the sample of this study.to achieve the study aims it had been divided in to three chapters the firsl chapter show the study methodology and target costing theoretical approach other chapter reach practical and conclusions also the suggested recommendation
The current study was conducted with the aim of fortifying meat burger with the protein isolate extracted from defatted sweetened and unsweetened apricot kernels. The antimicrobial activity of defatted apricot kernels and protein isolates of sweetened and unsweetened kernels against some pathogenic microbes was studied, and it was characterized by its effect on gram-positive bacteria more than gram-negative bacteria. As for its effect on yeast, the inhibition diameter was 4.5 mm at a concentration of 200 mg for the unsweetened protein isolate. As for its effect on mold, the inhibition percentage was between 56.05 65.21% for all samples at a concentration of 100 mg. The sweetened and unsweetened protein isolate was used in the manufact
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This study was conducted to determine the side effects of dexamethasone n some physiological and immunological criteria, which included, Measuring sugar level, liver (ALT, AST , LDH, Total protein) and kidney function (urea, createnine), total and differential count of W.B.C,CRP, TNF-α ,IL6,IL10. thirty rats were divided into two groups (15\ rat). G1: This group was considered negative control injection with normal saline, G2: This group was injected with 2 mg\kg dexamethasone. The results showed a significant increase in the level of enzymesALT, AST and sugar levels and decreased level of total protein in the group treated with the drug, also showed, a significant decrease in the total number of W.B.C an
... Show MoreThis paper aims to shed light on adaptive reuse in traditional architecture (TA) in Erbil, Iraq.
An inductive approach and qualitative method were used in this study. The inductive research approach was used because there was no clear image of adaptive reuse in traditional cafés (TCs) in Erbil. Besides, there are no studies of TCs in Erbil particularly. Thus, there is a lack of knowledge about what adaptations took place in TCs in Erbil. The qualitative method extracted themes and issues from case studies of four TCs in Erbil citadel'
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The Al-Shishtary is considered one of the well-known Andalus poets. His poetry represents a flood of kind emotions, springs from the sincere sources of Divine Love, and this is what we felt in his life and his literary prestige. He was a poet who was familiar withthe art of his timeknowsthe oldand popularintellectual assets ofIslamicSciencesof Sharee'a. This wide culture, which he had, is available to him through his many travels between the coasts of Syria, Egypt and others ... to become Imam of the religion way known as(Al-Shishtariyah)resonatedin the hearts ofthe general publicespecially the poor people. This showshis smoothand influential styleand his humanitarian andsimple words which resonate in the hearts of his followers, therefo
... Show MoreMultimedia is one of the most important elements of modern educational media and must be used in educational websites in order to disseminate knowledge on a large scale and should be used to provide scientific information to all, as the current research tried to explore the possibilities of employing them in the design of educational websites and highlight their role in promoting the scientific aspects of the user. This study included four axes, the first of which was devoted to the introduction which includes the problem of research, its importance, objectives and its objective, temporal and spatial limitations, which were limited to the study of the main pages of Arabic educational websites published in 2019. The second axis contained th
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أن التطور العلمي الحاصل فيما يخص المجال الرياضي أرسى آفاق جديدة لمواكبة التطور الكبير في مجا ل الألعاب والفعاليات الرياضية المختلفة ,و أن تحقيق النتائج الجيدة في فعاليات العاب القوى بشكل عام والثلاثية بشكل خاص في التدريب الرياضي يتطلب إتباع الأساليب العلمية الدقيقة والموضوعية بشكل سليم ومخطط له،فضلا عنة تطبيق نظريات ومنحى جديد لمواكبة الاتجاهات الحديثة في تحقيق النتائج الجيدة للوصول إلى المستويات العالية
... Show MoreIssam al-Din al-Asfrani's footnote
On the interpretation of the oval
Imam
Issam al-Din Ibrahim Arbashah al-Asfrani
(Th 159 e)
Surah Al-Baqarah (verse 55-911)
It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid
... Show MoreThe current research aims to answer the following questions: what is the substance of democracy? What is the content of a democratic society? What is the role of university professor in the democratic development of the student university in light of the new Iraqi society? In order to achieve the goals of the research, the researcher developed an a questionnaire based on literature, Iraq's draft constitution in 2005, and his experience of the field of teaching human rights and public freedoms and the teaching of democracy. It was applied to a sample of faculty members in Department of Education and Psychology / College of Education / University Baghdad for the year 20014 were obtained their answers were then processed statistically. Henc
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