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jeasiq-1055
Using Target Costing in Implementation Confrontational Strategy Applied study in General Company for Electronic Industries
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This research has come out with that strategies made by Porter as generally strategies applicable to any size and type of economic units cannot be applied to many of the economic units in the world in generally and in Iraq especially not a lot of economic units have the resources and competencies that enable them to provide a unique product of its kind in the minds of customers and then adopt a differentiation strategy  and not a lot of economic units have the resources and competencies that make them the cost leader. Differentiators and cost leaders are minority in the world while not differentiators and not cost leaders are majority in the world.

The economic units are not differentiators and not cost leaders should adopt a strategy of confrontation and compete with each other through the characteristics of the three main product, or the so-called survival triplet a cost, quality and functionality grappling competitors through the trilogy is one of the possible economic unity to survive and continue to successfully in the industry. The research also concluded that the target costing is cost effective tool that will enable economic units have access to cost, quality and functionality offered by the competitors and then to achieve competition in the trilogy to survive and finally applying confrontation strategy.

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Publication Date
Fri Aug 01 2025
Journal Name
مجلة كلية التربية الاساسية
The Effect of the inquiry wheel model on the chemical enlightenment of Second- Year intermediate School female Students
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The aim of the research was to know the effect of the inquiry wheel model on chemical enlightenment among second-grade middle school female students in government daytime middle and secondary schools. Umm AlQura Middle School was chosen by intentional selection to be its students as the research sample for the academic year (2024-2025). Two groups were chosen, one of which was the experimental group studying using the inquiry wheel model and the other the control group studying in the usual way. The equivalence of the two research groups was verified by a set of variables, which were (chronological age in months, previous information test, Raven's intelligence test, chemical enlightenment scale). As for the research tool, the researchers bu

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Integration of internal audit and external audit and its impact on combating money laundering
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Financial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.

The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods wer

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
الوسائل الوسائل العلاجيّة الطريفة في التراث العلمي العربي استعمال الأنغام الموسيقية أنموذجاَ
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       The scientific heritage is an essential part of the civilization of nation , so Nations has focused on this aspect in the construction of civilization. So the Arab prosperous scientific achievements is no exception to this general rule in being an integral part of the composition of the Arab- Islamic civilization part ,and when we read in the Arab –Islamic medicine books ,we find the genius of the Arab and Muslims physicians and their own new methods of treatment they use music melodies in medication and treatment of patients

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Means of the right to self - determination actions and patterns of its practices under the contemporary international development
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Abstract The means of self-determination have their peaceful and non-peaceful dimensions and are united(peaceful and non-peaceful) by international consensus adopted by international conventions and instruments. This has given it various dimensions at the applied level, especially in the light of the contemporary international developments witnessed by the world represented by a number of complete and incomplete implementation models that have nothing to do with the theory of truth Self-determination associated with the liberation of peoples from colonial domination or the liberation of oppressed nationalities

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
القصدية في اللغة العربية بين الدراسات القديمة والحديثة: القصدية : قديما و حديثا
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معيار القصديَّة في النص هو من الدراسات الحديثة المتطورة من لسانيات الجملة الى لسانيات النص ، وتحليل الخطاب . والذي يعنى بالطرق والأدوات التي يستغلها المؤلف لتحقيق الغايات المقصديَّة 

وهذا البحث ناقش مفهوم(القصديَّة) لغةً ،واصطلاحاً . فاللغة والكلام شكل من أشكال الوجود الإنساني و( الكلام) هو وسيلة التواصل بين الملقي القارئ ، والمتلقي  السامع ؛ وللتوصل الى الدلالة القصديَّة الدقيقة للغة المنطوقة وا

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الصعوبات التي تواجه البحث العلمي في جامعة بغداد من وجهة نظر التدريسيين
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The problem of the study lies in the need for standing on the justifications, reasons and difficulties that face the scientific research matter at Baghdad university. The importance of this study lies in the fact of being scientific research one of the most important methods in developing the teaching members performance efficiency which contributes in teachers contact with the modern developments that emerge in work. That matter which reflexe on the educational process and the scientific production in their universities.

And the research goal is summarized in identifying the difficulties that is facing the scientific research at Baghdad university from the point of view of the lecturers, and also to ide

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
تقييم الأحوال الاقتصادية للمعيشة في مدينة الموصل: السكان والمساكن للمدة 2004-2007
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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
تطوير الكفايات التدريسية للأستاذ الجامعي في ضوء معايير دورة ديمنغ للجودة (PCDA)
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The problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.

This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.

The study results represented by a number of efficiencies that college  teachers shoul

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Publication Date
Fri Jul 03 2026
Journal Name
مجلة اكليل للدراسات الانسانية
الصراعات الاقليمية في منطقة الخليج وانعكاساتها على الامن البحري العماني (1980-1991)
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Publication Date
Sun Sep 09 2018
Journal Name
مجلة التراث العلمي العربي
اثر الحروب على المواقع الاثرية في مدينة الموصل مدينة نينوى الاثرية مثالا
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المستخلص مدينة الموصل من المدن القديمة العريقة الاصيلة بتاريخها واثارها عبر مختلف عصور التاريخ الاسلامي والقديم وهي مسكن للعديد من الانبياء، فضلا عن تميزها بوجود اهم مدينة اشورية قديمة وهي مدينة نينوى الاثرية التي مازالت حدودها واثارها موجودة في مركز الجانب الايسر لمدينة الموصل وفي وسط الاحياء السكنية الحديثة بشكل يجذب الزائر الى روعة الدمج بين الماضي والحاضر ، لكن ألان احلى ما فيها قد زال واصبحت اشبه

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