Preferred Language
Articles
/
jpgiafs-694
Use the target costing in Decrease costing a practical company far AL-Amal Industries
...Show More Authors

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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Effect of Zinc (Zn) -Doped on the Structural, Optical and Electrical Properties of (Cdo)1-Xznx Films Prepared by Pulsed Laser Deposition Technique
...Show More Authors

Pure cadmium oxide films (CdO) and doped with zinc were prepared at different atomic ratios using a pulsed laser deposition technique using an ND-YAG laser from the targets of the pressed powder capsules. X-ray diffraction measurements showed a cubic-shaped of CdO structure. Another phase appeared, especially in high percentages of zinc, corresponding to the hexagonal structure of zinc. The degree of crystallinity, as well as the crystal size, increased with the increase of the zinc ratio for the used targets. The atomic force microscopy measurements showed that increasing the dopant percentage leads to an increase in the size of the nanoparticles, the particle size distribution was irregular and wide, in addition, to increase the surfac

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Study of water productivity of wheat and moisture distribution under the influence of center pivot irrigation and different tillage systems for desert soils
...Show More Authors

A field experiment was conducted to grow the wheat crop during the fall season 2020 in Karbala province, north of Ain Al-Tamr District in two locations of different textures and parent materials. The first site (calcareous soil) with a sandy loam texture, is located at (44° 40′ 37′) east longitude and (32° 41′ 34′) north latitude, at an altitude of 32 m above sea level, and an area of 20 hectares. As for the second location (gypsum soil) with a loam texture, it is located at a longitude (45° 41′ 39′) east and a latitude (33° 43′ 34′ north) and at an altitude of 33 m above sea level and an area of 20 hectares. To find out the effect of different tillage systems on water productivity and wheat yield under center pivot irri

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Crossref
Publication Date
Sun Feb 17 2019
Journal Name
Iraqi Journal Of Physics
Nucleon momentum distributions and elastic electron scattering form factors for 58Ni, 60Ni, 62Ni, and 64Ni isotopes using the framework of coherent fluctuation model
...Show More Authors

The nucleon momentum distributions (NMD) and elastic electron scattering form factors of the ground state for some 1f-2p-shell nuclei, such as 58Ni, 60Ni, 62Ni, and 64Ni
isotopes have been calculated in the framework of the coherent fluctuation model (CFM) and expressed in terms of the weight function lf(x)l. The weight function (fluctuation function) has been related to the nucleon density distribution (NDD) of the nuclei and determined from the theory and experiment. The NDD is derived from a simple method based on the use of the single particle wave functions of the harmonic oscillator potential and the occupation numbers of the states. The feature of the l

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Study of the Effect of Diabetes Mellitus I on Bone Mineral Density of Upper and Lower Limbs by Dual-Energy X-Ray Absorptiometry
...Show More Authors

Background: Bone mineral density (BMD) has been assessed using Dual-Energy X-ray absorptiometry (DEXA). This procedure is considered to be of vital importance in assessing the general condition of individuals concerning their skeletal mineralization. BMD is measured according to the results of the DEXA examination of the vertebral column and pelvis. Although diabetes mellitus (D.M.)is known to affect BMD, the information regarding this relationship is not currently particularly clear. Objective: This study concentrates on the point that the assessment of BMD for the vertebral column is insuffi-cient to give a realistic and correct picture of the mineralization of the remaining part of the skeleton. Besides, this study elicited a gen

... Show More
View Publication
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
The Efficiency of Using Ozone Gas and Heat to Control Larvae and Adult Stage of Red Flour Beetle, Tribolium castaneum (Herbst) (Coleoptera: Tenebrionidae)
...Show More Authors

The effect of ozone gas with temperatures 35. 40 and 45 Celsius to control on larval and adult stages of Tribolium castaneum was tested and at time of exposure 1.0, 3.0, 7.0, 9.0, 11.0, 13.0 hours and the level of relative humidity prevailing during the test 45 ± 1%. Results showed significant differences between the exposure times, when the percentage of mortality 100% between larvae (primary, intermediate and advanced) in the treatment effect at a temperature of 35 Celsius with ozone gas at exposure time to 9.0, 11.0, 11.0 hours for the three ages respectively, and adult (male and female) in the same treatment when the three heat degrees had given ratios the total mortality reached 100% of both males at exposure time to 7.0 ,3

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Elucidation of the removal of trivalent and divalent heavy metal ions from aqueous solutions using hybrid-porous composite ion-exchangers by nonlinear regression
...Show More Authors

View Publication
Scopus (32)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Sun Jan 17 2021
Journal Name
Academic Journal Of Interdisciplinary Studies
Employees Retention Strategy and its Impact on Organizational Memory: An Exploratory Research for the opinion of Faculty Members at Private Colleges on Baghdad
...Show More Authors

The research aims to determine the impact of employees’ retention strategy on organizational memory. This research is historical, descriptive, and analytical. The sample consists of 158 faculty members in five private colleges in Baghdad. The technique used to analyze the data is SEM (Structural Equation Modeling), and SPSS (Statistical Package for the Social Sciences). The research concludes that the employees retaining strategy plays a vital role in retaining employees and hence maintains organizational memory. The findings and recommendations of this research assure the administrations of private colleges that employees retention strategy play a vital role in retaining its employee and hence maintains organizational memory. T

... Show More
View Publication
Scopus (4)
Crossref (8)
Scopus Crossref
Publication Date
Mon Aug 03 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطبيق الضريبة الانتقائية على السجائر في زيادة الحصيلة الضريبية: The effect of applying the selective tax on cigarettes on increasing the tax revenue
...Show More Authors

The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 07 2021
Journal Name
جهاز التقيسس والسيطرة النوعية
تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية
...Show More Authors

تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية

Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
قيود الختام او حرود المتن دراسة تطبيقية بالاستناد على نماذج مختارة من المخطوطات الاسلامية من القرن(10-13هـ/ 16-19م) في المكتبة المركزية بأربيل:
...Show More Authors

     Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity

View Publication Preview PDF