The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current businesses, AL-Amael in dustry company represents the sample of this study.to achieve the study aims it had been divided in to three chapters the firsl chapter show the study methodology and target costing theoretical approach other chapter reach practical and conclusions also the suggested recommendation
Abstract:
This research sheds light on the major sins (fornication and sodomy) as two crimes that are prohibited by the divine laws, including its conclusion by the Islamic Sharia. Major sins so that life and the universe are organized, and the individual lives a life of chastity and purity free of filth and filth. The Islamic message included a set of preventive measures and remedial methods that, if the ummah were to apply them, they would live a decent life full of noble goals.
Abstract: Two different shapes of offset optical fiber was studied based on coreless fiber for refractive index (RI)/concentration (con.) measurement, and compare them. These shapes are U and S-shapes, both shapes structures were formed by one segment of coreless fiber (CF) was joined between two single mode (SMF) lead in /lead out with the same displacement (12.268µm) at both sides, the results shows the high sensitive was achieved in a novel S-shape equal 98.768nm/RIU, to our knowledge, no one has ever mentioned or experienced it, it’s the best shape rather than the U-shape which equal 85.628nm/RIU. In this research, it was proved that the offset form has a significant effect on the sensitivity of the sensor. Addi
... Show MoreBackground: Acrylic resin polymer s used in prosthodontic treatment as a denture base material for several decades. Separation and debonding of artificial teeth from denture bases present a laboratory and clinical problem affect patient and dentist. The aim of this study is to evaluate the effect of oxygen plasma and argon plasma treatment of acrylic teeth and thermocycling on bonding strength to hot cured acrylic resin denture base material. Materials and Methods: Sixty denture teeth (right maxillary central incisor) are selected. The denture teeth are waxed onto the beveled surface of rectangular wax block according to Japanese standard for artificial teeth. The control group consisted of 20 denture teeth specimen without any treatment.
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One of the most important parameters determining structural members' durability and strength is the fire flame's influence and hazard. Some engineers have advocated using advanced analytical models to predict fire spread impact within a compartment and considering finite element models of structural components to estimate the temperatures within a component using heat transfer analysis. This paper presented a numerical simulation for a reinforced concrete beam’s structural response in a case containing Water Absorbing Polymer Spheres (WAPS) subjected to fire flame effect. The commercial finite element package ABAQUS was considered. The relevant geometrical and material parameters of the reinforced concrete beam model at elevated t
... Show MoreIodine-doped polythiophene thin films are prepared by aerosol assisted plasma jet polymerization at atmospheric pressure and room temperature. The doping of iodine was carried out in situ by employing iodine crystals in thiophene monomer by weight mixing ratios of 1%, 3%, 5% and 7%. The chemical composition analyses of pure and iodine-doped and heat-treated polythiophene thin films are carried out by FTIR spectroscopy studies. The optical band gaps of the films are evaluated from absorption spectrum studies. Direct transition energy gaps are determined from Tauc plots. The structural changes of polythiophene upon doping and the reduction of optical band gap are explained on the basis of the results obtained from FTIR spectroscopy, UV–V
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في هذا العصر - الذي داهمت في الأخطار لغة الفصاحة والبيان - يبقى القرآن الكريم أعظم حافظ للغة السليمة ، وأكبر معين لأهلها للحفاظ على ثرائها وبلاغتها ، فهي باقية ببقائه ما بقي الليل والنهار .
وهذا البحث يدور حول حفظ القرآن الكريم وأثره على لغة الطفل، ويتكون من مقدمة : وفيها بيان أهمية الموضوع ، وخطة البحث ، ومنهجه، وثلاثة مباحث:
المبحث الأول : فضل حفظ القرآن الكريم ، وفوائد حفظه إجمالاً ، والمبحث الثاني :
... Show MoreComplexes of Au(III) ,Pd (II) , Pt (IV ) and Rh(III) with S – propynyle -2- thiobenzimidazole (BENZA) have been prepared and characterized by IR and UV- Visible spectral methods in addition to magnetic and conductivity measurements and micro – elemental analysis (CHN).The probable structures of the new complexes have been suggested.
This study aims to determine the reasons for the increase in the frequency of sand and dust storms in the Middle East and to identify their sources and mitigate them. A set of climatic data from 60 years (1960–2022) was analyzed. Sand storms in Iraq are a silty sand mature arkose composed of 72.7% sand, 25.1% silt, and 2.19% clay; the clay fraction in dust storms constitutes 70%, with a small amount of silt (20.6%) and sand (9.4%). Dust and sand storms (%) are composed of quartz (49.2, 67.1), feldspar (4.9, 20.9), calcite (38, 5), gypsum (4.8, 0.4), dolomite (0.8, 1.0), and heavy minerals (3.2, 6.6). Increasing temperatures in Iraq, by an average of 2 °C for sixty years, have contributed to an increase in the number of dust storm
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