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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
Sun Jul 01 2018
Journal Name
2018 2nd International Conference On Imaging, Signal Processing And Communication (icispc)
Analogy-based Common-Sense Knowledge for Opinion-Target Identification and Aggregation
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The development of Web 2.0 has improved people's ability to share their opinions. These opinions serve as an important piece of knowledge for other reviewers. To figure out what the opinions is all about, an automatic system of analysis is needed. Aspect-based sentiment analysis is the most important research topic conducted to extract reviewers-opinions about certain attribute, for instance opinion-target (aspect). In aspect-based tasks, the identification of the implicit aspect such as aspects implicitly implied in a review, is the most challenging task to accomplish. However, this paper strives to identify the implicit aspects based on hierarchical algorithm incorporated with common-sense knowledge by means of dimensionality reduction.

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Publication Date
Fri Jun 18 2004
Journal Name
Iraqi Journal Of Laser
Design and Construction of Semiconductor Laser Range Finder for Target Designation
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The aim of this research is to design and construct a semiconductor laser range finder
operating in the near infrared range for ranging and designation. The main part of the range finder is the
transmitter which is a semiconductor laser type GaAs of 0.904 mm wavelength with a beam expander,
and the receiver with its collecting optics. The characteristics of transmitter pulse width were 200ns and
threshold current 10 Amp. and maximum operating current 38 Amp. The repetition rate was set at 660 Hz
and maximum output power about 1 watt. The divergence of the beam was 0.268o. A special computer
code was used for optimum optical design and laser spot size analysis and for calculation of atmosphere
attenuation.

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Renewable energy between limited use and treatment of the electricity crisis in Iraq
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The electric energy is one of the most important renewable energies used in the world as it is the main source for sustainable development and economic development through its use in (production, transport and distribution), and in Iraq, the electric power sector has suffered from many problems and obstacles, as providing electric current is one of the most prominent difficulties and challenges That successive governments and residents have faced since the early nineties of the last century and are still ongoing, and that Iraq has all the climatic conditions for developing the work of the electricity system from renewable energies such as solar and hydroelectric energy, as well as gas fields that have become a Basic pillar of pow

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effectiveness of intense pulsed light (home use) device in facial hair reduction
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Background: Intense pulsed light (IPL) devices produce polychromatic incoherent high-intensity pulsed light with a specified wavelength spectrum, fluence, and pulse duration through the use of flashlamps and bandpass filters. Similar to lasers, IPL devices operate on the selective photothermolysis principle, with melanin acting as the chromophore. Despite this similarity, they are constructed differently and produce different amounts of light Aim of the study: To investigate the efficacy of IPL home-use device in hair reduction technique for women with unwanted facial hair. Subjects and methods: The study was conducted in Baghdad on forty-five female subjects with Fitzpatrick skin phototype (II to IV) and black, brown hair in a period of ei

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Grammar Lesson in  The Book of Al-Zahir in My Meanings         Words of the people to Abu Bakr al-Anbari (d. 328 AH
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Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his family and companions as a whole. Now, the research deals with the grammatical issues mentioned in the Book of Al-Zahir in the meanings of people's words to Abu Bakr Al-Anbari (d. 328 AH). Two parts of the book have more than one edition, it was printed by the Iraqi Ministry of Culture and Information Beirut in 1979 AD, and the Al-Resala Foundation issued the second edition in 1992 AD The third edition was printed in Dar Al-Bashaer in Damascus in the year 2003 AD and it was the reliance on the research and the grammatical issues were arranged on topics that are: interrogation - Deletion, exclusion, marbling, call and Wallace Relief and

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Entrepreneurship Organizations In the framework of strategic leadership practices Field research in the Ministry of Oil))
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Abstract

The labeled research deal with (Entrepreneurship Organizations In the framework of strategic leadership practices: Field research in the Ministry of Oil), Search over the possibility of the influence of the practices of strategic leadership Which include

(Determine the strategic direction, The discovery of the fundamental estimators and maintain it, The development of the human capital, and Maintaining of  an organizational culture influential, and Find a balanced regulatory Control) In a Entrepreneurship  in its dimensions and its (innovation, risk, pre-emptive and independence) On group of heads of departments and authorities

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Usage of non-linear programming in building a mathematical model for production planning according to discount constraints put on bought amount
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Abstract

 This research deals will the declared production planning operation in the general company of planting oils, which have  great role in production operations management who had built mathematical model for correct non-linear programming according to discounting operation during raw materials or half-made materials purchasing operation which concentration of six main products by company but discount included just three products of raw materials, and there were six months taken from the 1st half of 2014 as a planning period has been chosen . Simulated annealing algorithm  application on non-linear model which been more difficulty than possible solution when imposed restric

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Publication Date
Thu Oct 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Theoretical and Practical Investigation of Blood Flow through Stenosed Coronary Lad Artery
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Atherosclerosis is the most common causes of vascular diseases and it is associated with a restriction in the lumen of blood vessels. So; the study of blood flow in arteries is very important to understand the relation between hemodynamic characteristics of blood flow and the occurrence of atherosclerosis.

looking for the physical factors and correlations that explain the phenomena of existence the atherosclerosis disease in the proximal site of LAD artery in some people rather than others is achieved in this study by analysis data from coronary angiography as well as estimating the blood velocity from coronary angiography scans without having a required data on velocity by using some mathematical equations and physical laws. Fif

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
انموذج مقترح للحكمانية في المنظمات العامة: بالتطبيق في وزارة التعليم العالي والبحث العلمي
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              governance Is considered as one approach that gained the attention of many researchers in Management and politics field as one of the dominant philosophies and desired in the current period, became seen as a panacea for all diseases afflicting in particular public administrative organs in General ,This concept has been associated with concepts of reorganization Reforme besidc the administrative directed to improve the efficiency and effectiveness of the performance of such devices as reflected on the totality of features and characteristics that relate to service fulfillment needs of beneficiaries and underlying phenomenon, there was also a constituent charact

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Publication Date
Sun May 27 2012
Journal Name
مجلة دراسات محاسبية ومالية
إنموذج مقترح للحكمانية في المنظمات العامة بالتطبيق في وزارة التعليم العالي والبحث العلمي
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تعد الحوكمة من المداخل التي نالت اهتمام العديد من الباحثين والدارسين في مجال الإدارة والسياسة بوصفها إحدى الفلسفات السائدة والمرغوبة في الفترة الحالية , وأصبح ينظر إليها دواء لجميع الامراض التي تعاني منها الأجهزة الإدارية عموماً بالأخص العامة منها . وقد ارتبط هذا المفهوم بمفاهيم إعادة التنظيم Reforme والاصلاح الإداري المجه لتحسين كفاءة وفاعلية أداء تلك الاجهزة وبما ينعكس على مجمل السمات والمميزات التي تتعلق ب

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