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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
Fri Jan 24 2025
Journal Name
Plos One
Assessment of the bypass of obturation materials beyond fractured instruments after using different obturation techniques in simulated curved canals (An in-vitro study)
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This study evaluated the extent to which obturation materials bypass fractured endodontic instruments positioned in the middle and apical thirds of severely curved simulated root canals using different obturation techniques. Sixty resin blocks with simulated root canals were used, each with a 50° curvature, a 6.5 mm radius of curvature, and a length of 16.5 mm, prepared to an ISO #15 diameter and taper. Canals were shaped using ProTaper Universal files (Dentsply Maillefer) attached to an X-smart Plus endo motor (Dentsply), set at 3.5 Ncm torque and 250 rpm, up to size S2 at working length. To simulate fractures, F2 and F3 files were weakened 3 mm from the tip, then twisted to break in the apical and middle sections of the canal, re

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of the Iraqi Song in the Orchestral Compositions of Hanz Moomer- (Foug Al-Nakhl) as a Model: فراس ياسين جاسم
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The use of the Iraqi song in the symphony orchestra is one of the pioneering and important works, which carries with it an artistic value of aesthetic specificity in how to use the Iraqi singing heritage. The research aimed to identify the employment of the song (Foug Al-Nakhl) and its works within the Iraqi national symphony orchestra music by the author Hans Count Momer whose works still have a great influence on the authors of the Iraqi orchestra.  The researcher presented a brief introduction to the Iraqi Symphony Orchestra, a brief introduction about the author, and the trends of world music towards heritage. He also talked about musical composition, research procedures and tools, and applying the tool to the selected sample (F

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Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Knowledge Management in Saudi Universities Applied study in Shaqra University
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  This research aims  to know the reality of  implementation of  Knowledge Management in Saudi Universities Applied  in Shaqra University and to study the difficults whish encountered in applying the Knowledge Management approach.

The study investigated the university staff  in Shaqra, Thadig, and Huraymila branches,  using a questionnaire designed by the researcher to collect the data, sample of (260) members was used, applying the descriptive analytical approach to test the hypothesis by using (SPSS) program.

The study revealed that the first four zero hypothesis are rejected because there is medium approval of the university members on the fo

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Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Use of Replacement Models On Determine the Optimal Time to Replacement
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Abstract:-

            The approach maintenance and replacement one of techniques of operations research whom cares of the failure experienced by a lot of production lines which consist of a set of machines and equipment, which in turn exposed to the failure or work stoppages over the lifetime, which requires reducing the working time of these machines or equipment below what can or conuct  maintenance process once in a while or a replacement for one part of the machine or replace one of the machines in production lines. In this research is the study of the failure s that occur in some parts of one of the machines for the General Company for Vege

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Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Transformational Leadership Dimensions and Its Role in the Rationalization of Banking Decisions: An Exploratory Esearch of the Views of A Sample of the Officials In the Iraqi Private Banks
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The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop

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Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Using Wild Plant Species Grown in Wadi Al – Tib Region North East of Al – Ammara, Iraq, as Indicators of Heavy Metals Accumulation
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The current study included, studying the ability of eight genera of plants belong to Brassicaceae family, Brassica tournifortii, Cakile Arabica, Capsella bursa – pastoris,Carrichtera annua, Diplotaxis acris, Diplotaxis haru , Eruca sativa and Erucaria hispanica to accumulate ten heavy metals Cadmium, Chromium , Copper, Mercury, Manganese ,Nickel ,Lead ,and Zinc . Plant leaves samples were collected from Al-Tib area during spring of 2021.The data demonstrated that, the highest conc. of Cd was 2.7 mg/kg in Diplotaxis acris leaves and lower value was 0.3 mg/kg in Cakile Arabica leaves. For Co, the highest conc.was 1.3 mg/kg in Capsella bursa – pastoris leaves, whereas the lower value was 0.5 mg/kg in Cakile arabica leaves. As for Cr ele

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Scopus (2)
Scopus Crossref
Publication Date
Tue Jul 01 2003
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE ABDOMINAL NERVE GANGLIA OF SOME CARABIDAE (COLEOPTERA) OF IRAQ
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The abdominal nerve cord of some species of Iraq Carabids has been studied to evaluate
the variation in the number of the abdominal ganglia among the species and to find out
relation of these variations with the classical taxonomy of the family Carabidae into tribes.

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Publication Date
Tue May 30 2023
Journal Name
Gsc Biological And Pharmaceutical Sciences
Anatomical study of the 3rd metacarpal bone of some mammals
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The current study included the anatomical structure of the metatarsal bone in sheep in terms of the traditional structural description of the bone, as it was found that the metatarsal bone in the fore and hind limbs of adult sheep had no visible differences between it and animals, especially ruminants. The metacarpal \tarsal bone No. 3 was cylindrical in shape, with the presence of the metacarpal \tarsal bones 2 and 4 declines, articulated from the proximal end with the metacarpal and metatarsal bones whereas from the distal part with the fetlock joint and the first phalanx bone. The aim of the study is to determine whether the environment and its changes in Iraq have affected the animals and their bones in terms of length, thicknes

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Crossref
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Financial Performance Measures On The Basis Of Value And Its Reflection On Companies Performance Under The Governance: An Applied Study On A sample Of Companies Listed In the Iraqi Stock Exchange
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Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of Contractual Budget In Support Of Sustainable Development Applied Research In The Ministry Of Housing And Construction And Public Municipalities
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The research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional respo

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