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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
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading
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  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight&n

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The effects of human error in the banking risks - Empirical study in a number of Iraqi private banks
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Abstract

This research aims to study human error effects in the banking risks in the private banks  through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error-free manner.

Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entr

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Hygienic, natural and geographical significance in AL-Muntadham book for lbn AI-Jouzy
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This study takes its importance in the area of systemic and historical
studies because it stands on presenting such aspects from the systematic
respect and now Ibn AL-Jouzy dealt with the text of this subject and how he
was exact in telling them.
Therefore, this study sheds light on the important aspects of this
method in his book through reading and studying such texts whether they had
direct or indirect relationship with this subject.
This study is not an easy task since it is based on contriving the
intellectual aspects in the methods of lbn AL-Jouzy and how he deals with the
text of this subject in its hygienic, natural and geographical aspects in
constructing a historical method in most scripts, the gen

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Conflict between Somalian – Ethiopian Aboyt Al – Oaghaden 1960 – 1978
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The study of the subject shows us the couflict between Somalian- Ethiopian. About Al-Oaghaden (1960-1978). This province is purely Somalian area in their language ،manners ،
traditions ،and their most population from Migrant bedouin.
In the last nineteenth century ،Ethiopia had entered to exit from plateau ،and become nearly from Red Sea and Indian Ocean.
The study shows us ،the conflict between colonization countries ،about African horn ،then fore Ethiopia entered as partner to divide the zone area ، and that division hadn’t Cares about the unity of people ،or the similar of language or religoun ،for this reason which had interference happened between broders and division about the same tribe from more Century ،

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Publication Date
Thu Dec 20 2007
Journal Name
Journal Of Planner And Development
To contribute in handling the housing crisis in the city of BaghdadA study for the decision of the Mayoralty of Baghdad to allow adding a third floor for the residential units
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We need to know the basic facts concerning planning top and bottom limits including any critical levels or the threshold over which the cost would be much higher for land development. Therefore this paper concerned with Baghdad Municipality decision No.2/1004 dated 7/12/2004. The reason behind this decision is the hope to face up at least in the severe housing crisis in the city of Baghdad. This paper attempts to know the attitude of the local community in the general through a field study of people living near such dwelling where third floors are added of. This might indicate any positive or negative effects whether on short or long-term including its effect on the theoretical side including the population growth of Baghdad, the

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The role of the sound effect to represent the psychopathic character in cinema
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The process of employing modern technology in a consistent manner is what the researcher is interested in, and the psychological role of the sound effect in enhancing psychopathic representations in cinematic characters, which had a wide resonance in the field of cinematic films, and after the predominance of digital technology in the production of contemporary films, the sound effect has a higher efficiency And a good level of advanced aesthetic and dramatic expression in film employment, so many directors resorted to this type of films by using various new and advanced techniques and technological programs in their industry, since the traditional construction does not achieve the dazzling that the viewer desires.

Accordingly, th

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Speech Structure in Nahj Al-Balaghah
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The research is a contemporary stylistic study of the text that expresses the psychological
meanings in Nahj Al-Balaghah.
The research is divided to three chapters.
The first chapter : characteristics of psychological text.
It is about the power to influence the addressee ,that is to say ,the text influence power
connects with vulnerability and emotions inside the addressee spirit and his response to
violent effects shaking his feelings and that is represented in outbreaking of words vitality and
homogeneously. The Imam's wrath , grief , love to rightness , hatred of falsehood and
deviation from Islam arouses the words and emotions through :
1. Reduction in words and expansion in meaning by means of inspiration

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Miraculous character in Fadhil Al-Azzawi's Novels
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this research adopts the study of experimentational fiction in the characters for the writer Fadhil Al-Azzawi ,which appear in the miraculous characters that the writer creates in his enumerative paragraphs , and these characters are featured by there reveling on traditions which is prevalent in the formation of these characters, The research also included theoretical beginning foe experimental fiction and miraculous characters, followed by analysis and examination of these characters in the writer`s texts, finishing by an epilogue for the results of the research , giving the references and resources we depended on writing this research .

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Religious Authority Poetry Adnan AL-Sayegh,s
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After this stage in the Bible is problematic and the profane in the poetry of the AL-Sayeghs,
and found that the poems path heading towards obey religious authority because of their wills
and powers, and the insurgency in other areas, as it did not employ shady methods and puns
and intriguing, and I find the reason for this is due to the fear poet focused toward the
influence of political Sergeant, more than effusion direction ascendancy religious sergeant,
was a AL-Sayeghs stop at this border; but went to the formulations problematic diversity in
the cognitive system, he tries it all to critique, as submitted by the history of the conflicts
produced generations of oppression and conflict and tension (what my fault I

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Asphaltene Precipitation Investigation Using a Screening Techniques for Crude Oil Sample from the Nahr-Umr Formation/Halfaya Oil Field
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Many oil and gas processes, including oil recovery, oil transportation, and petroleum processing, are negatively impacted by the precipitation and deposition of asphaltene. Screening methods for determining the stability of asphaltenes in crude oil have been developed due to the high cost of remediating asphaltene deposition in crude oil production and processing. The colloidal instability index, the Asphaltene-resin ratio, the De Boer plot, and the modified colloidal instability index were used to predict the stability of asphaltene in crude oil in this study. The screening approaches were investigated in detail, as done for the experimental results obtained from them. The factors regulating the asphaltene precipitation are different fr

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