The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

Background: This study evaluated the influence of different fiber formulations incorporation in resin composite on cuspal deflection (CD) of endodontically-treated teeth with mesio-occluso-distal (MOD) cavities. Materials and Methods: Thirty-two freshly extracted maxillary premolar teeth received MOD cavity preparation followed by endodontic treatment using single cone obturation technique, and divided into: Group I: direct composite resin only using a centripetal technique, Group II: direct composite resin with short fiber-reinforced composite (everX Flow), Group III: direct composite resin with leno wave ultra-high molecular weight polyethylene (LWUHMWPE) fibers placed on the cavity floor, and Group IV: direct composite resin with LWUHMWP

Electrical Discharge Machining (EDM) is a widespread Nontraditional Machining (NTM) processes for manufacturing of a complicated geometry or very hard metals parts that are difficult to machine by traditional machining operations. Electrical discharge machining is a material removal (MR) process characterized by using electrical discharge erosion. This paper discusses the optimal parameters of EDM on high-speed steel (HSS) AISI M2 as a workpiece using copper and brass as an electrode. The input parameters used for experimental work are current (10, 24 and 42 A), pulse on time (100, 150 and 200 µs), and pulse off time (4, 12 and 25 µs) that have effect on the material removal rate (MRR), electrode wear rate (EWR) and wear ratio (WR). A

The analysis of rigid pavements is a complex mission for many reasons. First, the loading conditions include the repetition of parts of the applied loads (cyclic loads), which produce fatigue in the pavement materials. Additionally, the climatic conditions reveal an important role in the performance of the pavement since the expansion or contraction induced by temperature differences may significantly change the supporting conditions of the pavement. There is an extra difficulty because the pavement structure is made of completely different materials, such as concrete, steel, and soil, with problems related to their interfaces like contact or friction. Because of the problem's difficulty, the finite element simulation is

Carbon fiber reinforced polymers (CFRP) were widely used in strengthening reinforced concrete members
in the last few years, these fibers consist mainly of high strength fibers which increase the member capacity in addition to changing the mode of failure of the reinforced concrete beams. Experimental and theoretical investigations were carried to find the behavior of reinforced concrete beams strengthened by CFRP in shear and bending. The experimental work included testing of 12 beams divided into 4 groups; each group contains 3 beams. The following parameters were taken into consideration: - Concrete crushing strength. - CFRP strengthening location (shear strengthening and both shear and flexure strengthening). Reinforced beams were

This research explored the performance of steel fiber concrete-filled stainless-steel tube columns stiffened with embedded carbon steel T-sections with various steel fiber ratios under biaxial bending conditions. A numerical parametric analysis was adopted, using finite element modeling with Abaqus CAE/2021 to evaluate the effects of the fiber ratio (ranging from 0% to 1.5%) on the load-bearing capacity and deflection behavior of columns. In addition, the compressive strength of concrete ranged between 45 and 65 MPa. An increase in the fiber ratio led to a substantial improvement in the ultimate load-bearing capacity (up to 24%), a reduction in deflection (of approximately 49%), and an improvement in column ductility, which were obt

The silicon carbide/carbon fiber (SiC/CF) hybrid fillers were introduced to improve the electrical and thermal conductivities of the epoxy resin composites. Results of Fourier transform infrared spectroscopy revealed that the peaks at 3532 and 2850 cm⁻¹ relate to carboxylic acid O–H stretching and aldehyde C–H stretching appearing deeper with an increased volume fraction of SiC. Scanning electron microscopic image shows a better interface bonding between the fiber and the matrix when the volume fraction of SiC particles are increased. As frequency increases from 10² Hz to 10⁶ Hz, dielectric constants decrease slightly. Dissipation factor (tan δ) values keep low a