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Contribution of Some Managerial Accounting Techniques to Achieve Market Share Requirements / Applied researchin the Al-Muthanna Cement Company
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The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and the inability of companies to achieve profits and thus difficult to compete in the market with foreign products.

The research was based on the hypothesis that the application of management accounting techniques represented by [continuous improvement technique and target costing and Activity Based Cost (ABC) system and Activity Based Management (ABM)] , Leading to rationalization of the cost of the productand reach the targeted competitive price to achieve market share requirements,and increase the profits of the company under normal working conditions and the available energy and Its ability to improve the quality of its products.

The application of management accounting techniques has been an important advantage for companies, therefore it’s needed to be applied in an Iraqi company, so Muthanna Cement Company was selected.

The research concluded that the company and local companies can apply these two techniques because of their potentials,The research recommendation was based on the fact that local companies have the potential to apply these techniques because of its advantages and benefits in achieving the objectives of these companies in rationalizing the costs of their products and increasing their performance level and access to market share through reaching competitive prices.

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
Shyness in Female College Students And its relation to some Variables
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The human being is a social being and human communication is a fundamental axis in the process of social interaction, and the characteristic of social shyness grows through the interaction of the individual with his environment. Identifying the level of shyness among university students, and identifying the differences in shyness among university students according to specialization (scientific, humanities). In order to achieve the objectives of the research, the researcher prepared a measure of shyness based on Zimbardo's theory, and the components that he identified are the (behavioral, cognitive, and emotional components). The validity and reliability were calculated using the Cronbach's alpha method, reaching (0.94), and the scale in

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Improve operational performance by simulating the Holonic manufacturing system A case study at the rubber product plant in Al-Najaf Al-Ashraf
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The research aims to improve operational performance through the application of the Holonic Manufacturing System (HMS) in the rubber products factory in Najaf. The problem was diagnosed with the weakness of the manufacturing system in the factory to meet customers' demands on time within the available resources of machines and workers, which led to time delays of Processing and delivery, increased costs, and reduced flexibility in the factory, A case study methodology used to identify the reality of the manufacturing system and the actual operational performance in the factory. The simulation was used to represent the proposed (HMS) by using (Excel 2010) based on the actual data and calculate the operational performance measures

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Effect of Waste Water Bacteria and some chemical properties on drinking Water in AL-Mada,in Treatment Plan Station
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Three stations were chosen on the water treatment plan of al- madaan .The Samples collected from the (Raw water) and the Sedimentation, filtration and storage water and the drinking water of outlet. Coliform densities T.S and F.C and TS and F.S and total bacterial count as bacteriological pollution indicators, as moste probable number (MPN) method was studied in test. Also some of the chemical characteristics of the water like pH , total suspended solid T.S.S, T.D.D.and S04 , T.Hardness , Ca++ , Mg++ . From the results it were indicated . The study showed the drinking water of outlet (distriputed in system) was agree with WHO criteria and Iraqi limits standards .

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Effect of Good Hygiene Practices on E. coli O157:H7 Contamination in Some Al-‎Karkh Area Restaurants, Baghdad, Iraq
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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Urban Morphological Studies (Concepts, Techniques, and Methods)
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Urban morphological approach (concepts and practices) plays a significant role in forming our cities not only in terms of theoretical perspective but also in how to practice and experience the urban form structures over time. Urban morphology has been focused on studying the processes of formation and transformation of urban form based on its historical development. The main purpose of this study is to explore and describe the existing literature of this approach and thus aiming to summarize the most important studies that put into understanding the city form. In this regard, there were three schools of urban morphological studies, namely: the British, the Italian, and the French School. A reflective comparison between t

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Publication Date
Sun Sep 01 2013
Journal Name
Applied Mechanics And Materials
Artistic Techniques for Developing Creativity in Design
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The design of future will still be the most confusing and puzzling issue and misgivings that arouse worry and leading to the spirit of adventures to make progress and arrive at the ways of reviving, creativity and modernism. The idea of prevailing of a certain culture or certain product in design depends on the given and available techniques, due to the fact that the computer and their artistic techniques become very important and vital to reinforce the image in the design. Thus, it is very necessary to link between these techniques and suitable way to reform the mentality by which the design will be reformed, from what has been said, (there has no utilization for the whole modern and available graphic techniques in the design proce

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Publication Date
Mon Jun 01 2009
Journal Name
2009 Etp International Conference On Future Computer And Communication
Signal Processing Techniques for Robust Spectrum Sensing
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Cognitive radios have the potential to greatly improve spectral efficiency in wireless networks. Cognitive radios are considered lower priority or secondary users of spectrum allocated to a primary user. Their fundamental requirement is to avoid interference to potential primary users in their vicinity. Spectrum sensing has been identified as a key enabling functionality to ensure that cognitive radios would not interfere with primary users, by reliably detecting primary user signals. In addition, reliable sensing creates spectrum opportunities for capacity increase of cognitive networks. One of the key challenges in spectrum sensing is the robust detection of primary signals in highly negative signal-to-noise regimes (SNR).In this paper ,

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Publication Date
Fri Jul 18 2014
Journal Name
International Journal Of Computer Applications
3-Level Techniques Comparison based Image Recognition
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Image recognition is one of the most important applications of information processing, in this paper; a comparison between 3-level techniques based image recognition has been achieved, using discrete wavelet (DWT) and stationary wavelet transforms (SWT), stationary-stationary-stationary (sss), stationary-stationary-wavelet (ssw), stationary-wavelet-stationary (sws), stationary-wavelet-wavelet (sww), wavelet-stationary- stationary (wss), wavelet-stationary-wavelet (wsw), wavelet-wavelet-stationary (wws) and wavelet-wavelet-wavelet (www). A comparison between these techniques has been implemented. according to the peak signal to noise ratio (PSNR), root mean square error (RMSE), compression ratio (CR) and the coding noise e (n) of each third

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Publication Date
Thu Aug 01 2019
Journal Name
International Journal Of Machine Learning And Computing
Emotion Recognition System Based on Hybrid Techniques
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Emotion recognition has important applications in human-computer interaction. Various sources such as facial expressions and speech have been considered for interpreting human emotions. The aim of this paper is to develop an emotion recognition system from facial expressions and speech using a hybrid of machine-learning algorithms in order to enhance the overall performance of human computer communication. For facial emotion recognition, a deep convolutional neural network is used for feature extraction and classification, whereas for speech emotion recognition, the zero-crossing rate, mean, standard deviation and mel frequency cepstral coefficient features are extracted. The extracted features are then fed to a random forest classifier. In

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Publication Date
Sun Feb 02 2025
Journal Name
Engineering, Technology & Applied Science Research
Automated Glaucoma Detection Techniques: A Literature Review
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Significant advances in the automated glaucoma detection techniques have been made through the employment of the Machine Learning (ML) and Deep Learning (DL) methods, an overview of which will be provided in this paper. What sets the current literature review apart is its exclusive focus on the aforementioned techniques for glaucoma detection using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines for filtering the selected papers. To achieve this, an advanced search was conducted in the Scopus database, specifically looking for research papers published in 2023, with the keywords "glaucoma detection", "machine learning", and "deep learning". Among the multiple found papers, the ones focusing

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