Preferred Language
Articles
/
jeasiq-1009
Target cost tool to achieve competitive advantage
...Show More Authors

Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Printmaking Techniques to Enable People with Visual Impairment to Taste Print Artworks
...Show More Authors

The study aims to integrate the visually impaired people into the art connoisseur community through producing special print artworks to enable the visually impaired people to use their other senses to feel artworks by using artistic printing techniques through adding some prominent materials to the printing colors or making an impact that visually impaired people can perceive using their other senses. This study also aims to set up art exhibitions that display tangible works that can enable visually impaired people to feel artwork and understand its elements to enable them to feel it through other senses.
The study follows the experimental method, through using artistic printing techniques, which allow printing with prominent textur

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 03 2024
Journal Name
Buildings
Reduced Volume Approach to Evaluate Biaxial Bubbled Slabs’ Resistance to Punching Shear
...Show More Authors

The bubbled slab, a type of reinforced concrete (RC) slab with plastic voids, is an innovative design that employs a biaxial distribution of voiding formers within the slab to reduce the slab’s self-weight while preserving a load-carrying capacity that is approximately comparable to that of solid slabs. This paper presents a new approach for figuring out the effective critical shear perimeter of voided slabs using the reduced-volume concept of concrete. This approach aims to reduce the coefficient of variation of the current design standards, namely the ACI 318-19 and Eurocode 2, for assessing the slabs’ resistance to punching shear. Our experimental program investigated the impact of voiding former patterns and the location of

... Show More
View Publication
Scopus (4)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Study the Level of Service to Roadways which Leading to Basrah University
...Show More Authors

The building of Basrah University located in a rural area at Gramat Ali, its consist of seven colleges and very high number of students, lecturers ,and employers. Therefore, the intersections which leading to university building suffer congestion at morning peak hour (8-9) A.M and evening peak hour (2-3) P.M. In this study we collected the data in intersections which leading to university building at peak hour at same time, then we had analysis this data by using the highway capacity manual (HCM) and program (HCS). Also, we collected that data in University entries with classification of vehicles according to types and number of passengers at peak hour. Then we studied the number of proposals to riddance the congestion, such as the effe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
A solution to the Lifely Disobedience and its Effect to Stop Divorce
...Show More Authors

Allah legislated marriage and made it dwelling, fellowship and mercy between
the two couples, Prophet Moh'd (peace of Allah and blessing be upon him) ordered a
husband to look after his wife, treat her with full charity and make love with here
every kindly. On the other hand, he ordered a wife to obey her husband and respect
him deeply, nevertheless, some obstacles may sometimes be appeared within the life
of their marriage, this may be caused by either a husband or a wife. This problem is
called lifely disobedience (AL-Noshooz).
In the other words, this means that a wife begins to hate her husband, refuse his orders
and not obey him.
In brief, they hate each other which leads to some marks appear in their
m

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 13 2025
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
A Proposed Approach to Agricultural Extension in Iraq for a Better Response to the Needs of farmer’s to Address Their Challenges
...Show More Authors

View Publication
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
A Novel Analytical Model to Design Piezoelectric Patches Used to Repair Cracked Beams
...Show More Authors

In this paper, an analytical solution describing the deflection of a cracked beam repaired with piezoelectric patch is introduced. The solution is derived using perturbation method. A novel analytical model to calculate the proper dimensions of piezoelectric patches used to repair cracked beams is also introduced. This model shows that the thickness of the piezoelectric patch depends mainly on the thickness of the cracked beam, the electro-mechanical properties of the patch material, the applied load and the crack location. Furthermore, the model shows that the length of the piezoelectric patches depends on the thickness of the patch as well as it depends on the length of the cracked beam and the crack depth. The additional flexibil

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Thu May 02 2019
Journal Name
Journal Of Planner And Development
ways to employ planning and architectural methods to rationalize the introduction of electricity
...Show More Authors

the rationalization of energy consumption Require awareness in the possibility of bridging the local need severe shortage of electric power for daily requirements. The research aims to show that the engineers of various specializations and architects, including in particular can have an active role in about the importance of the role of energy in human life, and it’s best utilization without extravagance (which our religion forbids it). Here lies the problem of the research to find possible means and alternative methods to reduce (rationalization) electrical energy consumption in hot dry areas in general which need large energy for air conditioning because of the crucial climate of these regions that making access to the area o

... Show More
View Publication
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
A Novel Analytical Model to Design Piezoelectric Patches Used to Repair Cracked Beams
...Show More Authors

In this paper, an analytical solution describing the deflection of a cracked beam repaired with piezoelectric patch is introduced. The solution is derived using perturbation method. A novel analytical model to calculate the proper dimensions of piezoelectric patches used to repair cracked beams is also introduced. This model shows that the thickness of the piezoelectric patch depends mainly on the thickness of the cracked beam, the electro-mechanical properties of the patch material, the applied load and the crack location. Furthermore, the model shows that the length of the piezoelectric patches depends on the thickness of the patch as well as it depends on the length of the cracked beam and the crack depth. The additio

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of an Educational Program in Light Of Behavioral Cognitive Theory to Develop Efficient Response to Students Affected by Crises
...Show More Authors

The aim of this research is to construct an educational program in light of the theory of behavioral cognitive and its impact on the development of the efficient response to students affected by crises (centers of your right to education). To achieve the objectives of the research, two scales were developed by the researcher in addition to two equivalent hypotheses were formulated. The scale contains (26) items divided into five fields; for its validity and reliability were derived based on the measure of efficient response, an educational program based on the theory of behavioral cognition. The test and the educational program were applied to a sample of (60) students from the centers of your right to education, divided into experimenta

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
Sections of monotheism and its types according to Sufism
...Show More Authors

Praise be to God, Lord of the Worlds, who has made His way for His servants who know in the depths and who are devoted to Him at all times and times, so He has delivered to Himself their pain from two exiles, and His prayers and peace are the perfect trust in the presence of the pearl of charity of existence. Possessor of great intercession and praiseworthy status until the day of meeting and eternity, and upon his family and companions, the people of tomorrow, steadfastness, generosity, and generosity, and after that

For a long period of time, I have been asking myself: Why did he attack so many contemporary books, especially Sufism? Why this unlimited financial expenditure on printing, binding, beautifying and enticing readers?

... Show More
View Publication Preview PDF