This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

this research concern with material function subject by using it in Baghdad education in formational places , because it considered as one of the most important spaces which needs a material presentation for the interior consistings that shares with prepairing the right mode for thos who use these spaces, regarding to that this research includes four chapters: Chapter one: concern with the research problem represented by the following question: can we use the material to place the hole spaces of information place ? So the aim of the research seems very obvious in functioning the material these places, and to take a close view on the importance of the research the theory , implementation and objective limits also concerning the terminolog

The current research dealt with the rapid development of industrial product design in recent times, and this development in the field of design led to the emergence of modern trends in many terms and theories to direct greater interest in the cognitive foundations of design and its relationship with the components of other natural sciences, and despite the impressive technological development, nature remains With its content of formative values and structural dimensions, it is the first source of inspiration and the source of all modern mathematical sciences and theories, as God made them tend towards organization to continue to provide us with endless inspiration. Hence, the fractional one, which is an important part of dedicating the d

The contemporary arts, including the graphic design art, adopted new concepts and methods that diverged from the customary rules of design, such as the method of irregularity, as a result of the art keeping up with the intellectual, scientific and technical developments that accompanied all fields of life which caused a problem in employing this technique because of its influence on the functional aspect of the graphic achievement. Hence, the researcher chose the title of the research entitled (the irregularity in contemporary graphic achievement) based on the following questions: a-Does the transformation of style in contemporary graphic design constitute a problem for the designs it produces?b- Has the contemporary graphic design achie

Over the last few years, the interior designer has been given the ability to access many innovative tools for new forms of unprecedented diversity and efficiency. Some design experts have described the new parametric procedures they are introducing to create new interior projects as a radical transformation that carries all the elements of a qualitative shift in interior design. The best of these parametric procedures is the technical capabilities offered by us to create new forms that are different from what has been discussed in everything that has been produced by designers and architects since modernity and even before it to the present time, which returns our design products through a series of computer programs that perform the pro

God created man with a social nature, that is, man cannot live alone, but there must be a society associated with him. And when God addressed Adam, the first of His creation, he addressed him with the speech of the Muthanna to him and his wife. “This tree, then you will be among the wrongdoers” (Al-Baqara: 35), and thus was the divine discourse for the first human experience on earth. It accommodates a social relationship, which is (the family), husband and wife. And since a person needs to meet, as Ibn Khaldun said: (The human meeting is necessary, and the wise men express this by saying (the human being is of course civil)) (). And as it is known that with the meeting, relations arise from love and hate, cooperation and struggle, a

  This research means a study (the impact of the Arab-Islamic environment on contemporary painting, the artist Abd al-Rahman al-Suleiman as a model). The research falls into two axes: the first: the theoretical axis, and the second: the applied axis. The first axis dealt with an introduction that contained: (the research problem, its importance, its goal, its limits, and the definition of terms). This research aims to uncover (the impact of the Arab-Islamic environment on contemporary painting, and the artist Suleiman was a model). And the research limits spatially: Saudi Arabia, and temporally: 2010-2014. This theme included two topics: The first: the characteristics of the Saudi environment and its impact on art. The second: the s

The research is a special case of semantics modern Iraqi art, especially with regard to the art of sculpture, and the exact Nasba sculpture, has included research, four chapters on whale1. The first chapter: which consisted of:A. The research problem.B. The importance of research.C. Find goal.H. Find borders.Kh. Determine the terms.2. Chapter II: The theoretical framework: which consisted ofA. The first topic: sculptured configuration.B. The second topic:1. The first axis: contemporary Iraqi sculpture.2. The second axis: the sculptor Jawad Salim.3. The third axis: Mohammed sculptor debateC. Theoretical framework indicators.D. Previous studies.3. Chapter III: proceedings: which included:A. Find community.B. The research sample.C. Research

  This research deals with an aesthetic discourse that depends on the expressive connotations and the aesthetics of its formation in sculpture, The sculptural works of the artist Saad Al-Basri were chosen as a model, Therefore, it deals with a contemporary plastic topic that benefits art education students and plastic arts students, The method of using materials and their formation methods has evolved and the great change that took place in the taste has developed, As the more knowledge and viewing of artworks increases in research and studies, it leads to an increase in aesthetic taste and aesthetic sense, which is reflected in the artistic achievements of students in the implementation of their work, A field study was conducted to

In the city of Hebron, small business industrial organizations face a major challenge related to its ability to reach, attract and sustain a sufficient number of customers in order to ensure its continuity and sustainability. The research problem is summarized in an attempt to reveal how the e-marketing could improve and support the marketing effectiveness of small business industrial organizations in the city of Hebron/Palestine. The importance of this research stems from the fact that it addresses a new knowledge branch of the field of marketing, which is electronic marketing for small business organizations, and the fact that the research highlights appropriate marketing solutions for these organizations in light of the Intern