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Use the target costing in Decrease costing a practical company far AL-Amal Industries
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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

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The use of Arabic-Islamic Theme in The Stories of Western writers: El empleo del material árabe-islámico en las historias de los escritores occidentales
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This article presents and  explores the theoretical aspect in the use of Arab Islamic theme by the western writers to obtain and achieve individual motives. In this study the model for the theory of Arab presence in Andalusia  , through the book entitled “ Alhamra” by the English writer Washington Erving ,was  analyzed.

The most important results in this research: the success of  the author in the employment of the Islamic history in the formation of the first American legend, Columbus legend, through the selection of the right thoughts to establish his American National theory.  The author compared between the Andalusia experience and the Arab occupation to Spain and the American conquest of the new

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Publication Date
Mon Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
The use of Mixed Bacterial Culture to improve the Biodegradation of Diesel Pollution
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This study was conducted to evaluate the hydrocarbon biodegradation abilities of Enterobacter cloacae, Staphylococcus aureus, Sphingomonas paucimobilis, and Pentoae species which were isolated from different diesel-contaminated soil samples. The isolates were identified by the Vitek 2 system. Fourier-transform spectroscopy (FT-IR) tested the potential of these isolates to biodegrade the diesel according to the peak areas, a significant decrease in the area of the peaks at 2856-2928 cm−1 corresponds to aliphatic hydrocarbons. The appearance of small peaks at 900-1032 cm−1 refers to substituted benzene derivative compounds. An appearance of some new peaks at 3010- 3030 cm−1 which indicate the presence of alcohol (-OH) and ketones (RC=O)

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Publication Date
Wed Aug 20 2025
Journal Name
Economics And Administrative Studies Journal (easj) (formerly Al-dananeer Journal)
The use of the MADC indicator for entry and exit from financial market.
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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
(Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma)
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Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.

On this basis was the research community, their number was (23) common t

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Using Social Media upon the Mental Health of Adolescent Students of preparatory Schools in Al-Diwanyah City
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Objective: To know the impact of social networks on the mental health of adolescents in the city of Diwaniyah.
Methodology: A descriptive cross-sectional study was conducted on adolescents in preparatory schools in ALDiwaniyah
City Center, for the period from Jun 26, 2015 through to October 20, 2015. The schools were
selected from using Probability sampling (240 random samples) six schools were selected from 32 schools (20 %
from total number) the schools were chosen by writing the names of all schools on a pieces of paper and put in
bags. Then, selected six schools random, three boys schools (2 preparatory and 1 secondary) three girls schools
(2 preparatory and 1 secondary), then I chose the sample the students in grad

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Publication Date
Fri Dec 01 2023
Journal Name
International Society For The Study Of Vernacular Settlements
Integrating Urban Agriculture into Neighborhood Planning for Sustainable Development: People’s Perceptions of the Potentials of the Al-Bastanah in Al-Za'faraniya, Iraq
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Hussein AL-Husseiny and his Politilcal Role in Lebanon (1968-1992)
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The study of the historical figures is one of the important in modern history since it is main focus is to show the political , economic or social product of a specific person throughout his life . Therefore , the subject of my research is “ Hussein AL-Husseiny and his politilcal role in Lebanon1968-1992. The research focused on high highting his role in Lebanon within the parliament and the ministry , he has help for the duration of the study. It also dealt with his national attitudes which he lived toward most of crucial issues in Lebanon

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Publication Date
Mon Jan 29 2018
Journal Name
Environmental Earth Sciences
A preliminary assessment of the geochemical factors affecting groundwater and surface water quality around the rural communities in Al-Anbar, Western Desert of Iraq
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
فارسی Practical application of Jean René Ladmiral's model in translation from Arabic to Persian: کاربست عملی الگوی ژان رنه لادمیرال در ترجمه از عربی به فارسی
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Translation is a dynamic and living process that cannot be considered equal to the original text and requires the appropriate structure, language, thought and culture of the target language, and the translator's intellectual, linguistic and cultural influences inadvertently penetrate into the translated text. It causes heterogeneity of the destination text with the source text.

Admiral's theory is trying to help by providing components and suggested approaches to resolve these inconsistencies. In the meantime, in addition to the mission of putting words together, the translator must sometimes sit in the position of the reader and judge and evaluate the translated text in order to understand its shortcomings and try to correct it a

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Crossref
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
L’imaginaire de l’épidémie dans La Peste d’Albert Camus et Le Choléra de Nazik al-Malaika The Imagination of Epidemic in Alber Kamo's Novel " Plague" and Nazik Al-Malaekah's poem "Cholera"
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The present study deals with the story of Epidemic in two literary works issued in the same year (1947). One of them is a novel titled "Plague" written by the French writer Alber Kamo, the second is a poem of the Iraqi poetess Nazik Al-Malaekah. The research reflects a contrastive study of the war vision in the two works as both writers used science to serve literature by using Epidemic as a metaphor to refer to the dangers that the societies faced.

The problem of the present research lies in answering the question about the reason that makes the two writers use metaphor while narrating the issues of the society instead of mentioning them directly and illuminate what implications do the narrative style of Epidemic story have and

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