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Use the target costing in Decrease costing a practical company far AL-Amal Industries
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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

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of Proactiveness and analysis strategic orientation tax organizational excellence: Practical research in the General Authority for Taxes
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This research aims to show the nature of the impact of proactive and analytical strategic orientation in the dimensions of tax organizational excellence (leadership, strategic planning, information and analysis and knowledge management, focus on taxpayers, focus on operations, focus on workforce, business results), in the General Tax Authority  The questionnaire was used as a tool to collect data and information from the sample of (110) who are (Associate Director General, Head of Department, Under-Head of First Division, Under-Head of Second Section, Division Officer).  Arithmetic mean, intestinal deviation the research has reached a number of conclusions, the most prominent of which are: -

  1. There is an effect of

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Language communication, and the impact of journalism after 2003 AD (a study in the two newspapers, Al-Takahi and Al-Sabah)
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The 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

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Publication Date
Wed Jun 03 2026
Journal Name
Al–bahith Al–a'alami
Objectivity of the Liaison in the Iraqi Media Institutions (Al Mada, Azzaman, Al-Sumaria, Aletejah Instituations & Satalite Channels as a Model)
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Objectivity is the common denominator between the qualities and elements of a news story that is described as the mother of journalistic arts. When there is doubt about the authenticity of the information contained in the press, whether readable, audible or visual, it means that there is an imbalance in objectivity. When, furthermore, there is an incorrect and intentional use of words in order to influence readers, it means to move away from objectivity as a necessary element in the success of the media institution; and the success of its editorial material.

But the objective interpretation may take several dimensions to the liaison. For the purpose of grasping the interpretation of objectivity among those liaisons working in the

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Publication Date
Tue Jul 19 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using Game Theory to Determine the Optimal Strategy for the Transportation Sector in Iraq
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In this paper, game theory was used and applied to the transport sector in Iraq, as this sector includes two axes, the public transport axis and the second axis the private transport axis, as each of these axes includes several types of transport, namely (sea transport, air transport, land transport, transport by rail, port transport) and the travel and tourism sector, as public transport lacks this sector, as the competitive advantage matrix for the transport sector was formed and after applying the MinMax-MaxMin principle to the matrix in all its stages, it was found that there was an equilibrium point except for the last stage where the equilibrium point was not available Therefore, the use of the linear programming method was

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
identifying the reasons of electronic smoking spreading (VAPING) in the society with practical application using Analytical Factors
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We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where  (КМО) and a (bartlett) tests

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Publication Date
Mon Jul 03 2023
Journal Name
College Of Islamic Sciences
A critical methodological study in abrogative,abrogated, in a book of (Zad AlTafseer) in Surah Al-Baqara in the holy Quraan.
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This research is a critical methodological  study deals with some Quranic verses abrogative,abrogated.

by Ibn al-Jawzi (may Allah have mercy on him) in his book (Tafseer Zad al-Maseer) inin Surah Al-Baqara the  in the holy Quraan.

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Promotional Mix in Achieving Competitive Advantage in Industrial Organizations
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Purpose – determine the impact of the promotional mix in achieving competitive advantage in industrial organizations.

Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.

Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by an intentional sample of (143) individuals in the Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of v

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Mask technique in the poem "Christ after the crucifixion" for Bder Shaker Al_Sayab
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Research summary

Perhaps the methods of mask that Arab poets resorted to in our time are due to the conditions of oppression and political and social repression that the Arab poet suffered from; So he strived to circumvent it, and it became a justification for hiding behind it. The research is available on a number of topics that lead to the definition of the mask technique and the beginning of its prevalence in Arabic literature after the Second World War, especially in recent decades by benefiting from historical stories, fairy tales and legends of all kinds. As well as defining the mask idiomatically and linguistically, and the beginning of its use in ancient religious rituals, and the special place it had in Greek plays. Poets

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
The Degree of Using Augmented Reality Technology among students of the Optimum Invesment Project fot Teaching Personnel Program and the difficulties they face at Al-Shaqra University
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Augmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Rightness in Evalating Basra and Kufa’s Views in The Work Of Al _ Anbary, Al - Insaf Fi Masael Al - Khilaf
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This paper deals with the Kufis and basris agreements in Abo Al _ Barakat Al _ anbary’s
work “ Al- Insaf Fi Masael Al - Khilaf.It attempts to settle the disputes and find out the right
views.
The book presents the issnes that the two schools of Kufa and Basra dispute upon and try to
evaluate them so as to support the correct ones .The present researcher has noticed that the
author of the above work was not always right or accurate in picturing a number of issues as
disputable whereas they implicitly shared the same views .Accordingly ,this papor sheds light
on such cases and drew acadernic researchers, attention to the invalidity of Al –anbary’s
misjudged views.

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