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 industrial sector in Jordan .The corporations in the industrial sector have been selected in this research because the practices related to target costing and value chain have not been given the required attention in the previous research and studies.The data was collected by means of a questionaire handed to a sample from the Jordanian manufacturing corporations to test the four null hypotheses. The results overall indicate that the sampled corporations have the appropriate environment to the application of target costing approach, there exist a role to the mentioned approaches in reducing cost and there is a relevant relationship between the two approaches. Also, these results clearly show that there are some statistically significant relationships between target rosting and value chain approaches at the jordanian manufacturing corporations. Finally,The result of the analysis have led to reject the null hypotheses (1) to (4) of the research and fully accepted the alternative ones.
The study of the " Speech act " in grammatical codes reveals great efforts in the study of the elements of linguistic communication contained in their efforts, and is part of the study of the linguistics of heritage, and the research has been designed to identify the verbal act in the blog of Ibn al-Khabaz (guiding the shine) by studying its sections comprehensively; To the spirit of grammatical discourse as well as the combination of the concept of the semantic act already verbal according to Searle, and its response in the form of indirect verbal acts more than direct acts, as well as the pure formulas of the opinions of the violators in the speech of Ibn al-Khabaz other than the proven verbal formulas Approval and approval, the class
... Show MoreThe purpose of the study is to identify the need to improve health services in Iraq by determining the efficiency of service in health care centres and working on exploiting limited resources through choosing the most efficient technological art represented by using precast concrete technology to fill the shortfall in the establishment health centres for primary care and to explain the impact of this on saving resources, time, and increasing production efficiency. To achieve this, the quantitative analysis adopted as a methodology in the study by determining the size of the deficit in the infrastructure of health centres for primary care according to the standard of a he
... Show MoreThe methods used by the print media (press) is varied in conveying its messages and its orientations to the readers. But language takes the leading method among these methods, or a real competitor - so far - due to the characteristics and advantages of languages, including: ease, abbreviation, and development, etc.
In the midst of such events, political tensions, and what they carry of the global developments, and among which was the most important the fall of the former Iraqi regime in the spring of 2003, the press had the greatest share, and a large portion on the level of monitoring, analyzing, and interpreting the various consequences of the event. The interpreting of the news varies according to the evolving political trends
... Show MoreThis research is a result of other studies made about the iraqi public and its relationship with different states institutions, until recently, such studies were almost non-existent. The main characteristic that distinguishes scientific research is that it involves a specific problem that needs to be studied and analysed from multiple aspects. What is meant by identifying the problem, is to limit the topic to what the researcher wants to deal with, rather than what the title suggests as topics which the researcher doesn’t want to deal with. The problem of this research is the absence of thoughtful and planned scientific programs to build a positive mental image of the institutions of the modern state in general and the House of Represe
... Show MoreThe global oil market is one of the most important markets in the world and occupies especially for countries consuming and producing countries, and the status of understanding of the mechanism for determining prices in the market help to stand on many factors affecting oil demand and supply of oil and geopolitical factors, climate and alternative sources of energy .. etc. factors, and that the main objective of the research is to study the causes and results left behind by the oil price shocks in the world market, and the movement of these factors be through a cycle of energy that explain the strength of competition between these factors and their effects on prices, when demand increases evolution Large image leads to significan
... Show MoreThis study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.
To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test
... Show MoreIn Iraq, more than 1031 school projects have been halted due to disputes and claims resulting from financial, contractual, or other issues. This research aims to identify, prioritize, and allocate the most critical risk factors that threaten these projects’ success for the duration (2017-2022). Based on a multi-step methodology developed through systematic literature reviews, realistic case studies, and semi-structured interviews, 47 risk factors were identified. Based on 153 verified responses, the survey reveals that the top-ranked risk factors are corruption and bribery, delaying the payments of the financial dues to the contractors or sub-contractors, absence of risk management strategy, multiple change orders due
... Show MoreThis study was conducted in Animal Resources Department , College of Agriculture to estimate the effect of chemical and biological treatments to improve the nutritive value of poor quality roughages ( corn cobs and wild reed ) . The feeds were treated chemically with 4% NaoH solution ,whereas Aspergillus niger was used to ferment corn cobs and wild reed samples . The chemical analysis showed that protein percentages of corn cobs and wild reed was increased significantly (P<0.05) from 6.05% to 10.51% and 17.70% and from 3.10 %to 6.50% and 9.96% for both chemical and biological treatments respectively. The crude fiber percentages decreased significantly (P<0.05) from 29.19% and 26.10% to 23.60% and 20.10% for chemical treatment and was 20
... Show MoreThe term "semantic exchange" was popularized in Arabic, especially in derivatives, grammatical structures, etc., but it came under different names or terms, including deviation, deviation, transition, displacement, tooth breach, replacement, attention, etc. In the rooting of this term through its study in language and terminology, and among linguists, grammar and others, we have reached a number of results, including The existence of a harmonization between the lexical and idiomatic meaning of the term exchange, and the phenomenon of semantic exchange is a form of expansion in language, and that the first language scientists They had turned to this And studied under Cairo for different names, as noted above.