Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

Records of two regionalized variables were processed for each of porosity and permeability of reservoir rocks in Zubair Formation (Zb-109) south Iraq as an indication of the most important reservoir property which is the homogeneity,considering their important results in criterion most needed for primary and enhanced oil reservoirs.The results of dispersion treatment,the statistical incorporeal indications,boxes plots,rhombus style and tangents angles of intersected circles indicated by confidence interval of porosity and permeability data, have shown that the reservoir rocks of Zubair units (LS),(1L) and (DJ) have reservoir properties of high quality,in contrast to that of Zubair units (MS) and (AB)which have reservoir properties of less q

The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

This article is part of the bigger project of my PhD thesis which investigates the influence of the British war poetry of the twentieth century on the development of Iraqi poetry in the century/Plymouth University/UK. The article examines the influences of British poetry on the development of the forms of poetry in Iraq after the Second World War. The aim is to shed the light on the creation of the ‘third product’ or the Iraqi poetry that shows the influences of the translated British poetry or the ‘second product’; which was written in prose for it is almost impossible to transfer the rhyme and rhythm of poetry from one language to another. Those who translated the poetry where also the pioneers of the major formal revolution in Ar

The current research deals with the study of aesthetic relations in the field of interior design and the extent to which its mechanisms achieve sensory stimulation between the internal and external spaces, to generate a continuous visual connection that is an extension of it, achieving in turn sensory stimulation for the users of those spaces. The internal and external spaces meet the desired purpose of feeling pleasure and beauty.” The current research aims to “discover the nature of aesthetic relations between the internal and external spaces and the extent to which mechanisms can achieve sensory stimulation in residential spaces.” The first topic included the concept of aesthetic relations, sensory excitement, and perception at

Colonialism radically transformed the cultures of colonized peoples, often rupturing Indigenous traditions and folklore. Whether creating colonial discourse, promoting orientalist literature, advocating western educational institutions, or through biased media representations, imperial powers systematically oppressed Indigenous and Native peoples. Subjugated communities, however, created, and still form postcolonial discourse from their knowledge systems. This discourse insists on Indigenous and Native culture as central to Indigenous and Native peoples identity. This study examines the postcolonial literature of three groups: Kānaka Maoli, African Americans, and Iraqis. The scope of this dissertation scrutinizes how folklore is employed

The current paper highlights an important character represented by the American president John Tyler 1841 – 1845, who is considered the tenth American president. The importance of this paper lies in identifying his personality in terms of his upbringing and the political activities he practiced before assuming the presidency and his most significant internal achievements, which showed his decisions as a president. He was fully prepared to support national policies since they do not exceed the authorities of the states. With his achievements in the foreign policy, he was capable to draw and define the features of the American foreign relations that were in harmony with the general situation in the United States of America at that time.

Image compression is one of the data compression types applied to digital images in order to reduce their high cost for storage and/or transmission. Image compression algorithms may take the benefit of visual sensitivity and statistical properties of image data to deliver superior results in comparison with generic data compression schemes, which are used for other digital data. In the first approach, the input image is divided into blocks, each of which is 16 x 16, 32 x 32, or 64 x 64 pixels. The blocks are converted first into a string; then, encoded by using a lossless and dictionary-based algorithm known as arithmetic coding. The more occurrence of the pixels values is codded in few bits compare with pixel values of less occurre

Abstract:-

The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived i