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Contribution of Some Managerial Accounting Techniques to Achieve Market Share Requirements / Applied researchin the Al-Muthanna Cement Company
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The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and the inability of companies to achieve profits and thus difficult to compete in the market with foreign products.

The research was based on the hypothesis that the application of management accounting techniques represented by [continuous improvement technique and target costing and Activity Based Cost (ABC) system and Activity Based Management (ABM)] , Leading to rationalization of the cost of the productand reach the targeted competitive price to achieve market share requirements,and increase the profits of the company under normal working conditions and the available energy and Its ability to improve the quality of its products.

The application of management accounting techniques has been an important advantage for companies, therefore it’s needed to be applied in an Iraqi company, so Muthanna Cement Company was selected.

The research concluded that the company and local companies can apply these two techniques because of their potentials,The research recommendation was based on the fact that local companies have the potential to apply these techniques because of its advantages and benefits in achieving the objectives of these companies in rationalizing the costs of their products and increasing their performance level and access to market share through reaching competitive prices.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Hazardous Materials
Cement kiln dust (CKD)-filter sand permeable reactive barrier for the removal of Cu(II) and Zn(II) from simulated acidic groundwater
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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
The saying of Al-Azhar in the fatwas with it from the words of Imam Zafar (may God have mercy on him) by Imam Pirizadeh Al-Hanafi (d. 1099 AH)
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It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid

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Publication Date
Tue Feb 01 2022
Journal Name
Int. J. Nonlinear Anal. Appl.
Computer-based plagiarism detection techniques: A comparative study
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Plagiarism is becoming more of a problem in academics. It’s made worse by the ease with which a wide range of resources can be found on the internet, as well as the ease with which they can be copied and pasted. It is academic theft since the perpetrator has ”taken” and presented the work of others as his or her own. Manual detection of plagiarism by a human being is difficult, imprecise, and time-consuming because it is difficult for anyone to compare their work to current data. Plagiarism is a big problem in higher education, and it can happen on any topic. Plagiarism detection has been studied in many scientific articles, and methods for recognition have been created utilizing the Plagiarism analysis, Authorship identification, and

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Publication Date
Wed Jan 20 2021
Journal Name
Plant Archives
New Irrigation Techniques for Precision Agriculture: A Review
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Precision irrigation applications are used to optimize the use of water resources, by controlling plant water requirements through using different systems according to soil moisture and plant growth periods. In precision irrigation, different rates of irrigation water are applied to different places of the land in comparison with traditional irrigation methods. Thus the cost of irrigation water is reduced. As a result of the fact that precise irrigation can be used and applied in all irrigation systems, it spreads rapidly in all irrigation systems. The purpose of the Precision Agriculture Technology System (precision irrigation) , is to apply the required level of irrigation according to agricultural inputs to the specified location , by us

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Publication Date
Sun Oct 29 2023
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Optimization Techniques for Human Multi-Biometric Recognition System
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Researchers are increasingly using multimodal biometrics to strengthen the security of biometric applications. In this study, a strong multimodal human identification model was developed to address the growing problem of spoofing attacks in biometric security systems. Through the use of metaheuristic optimization methods, such as the Genetic Algorithm(GA), Ant Colony Optimization(ACO), and Particle Swarm Optimization (PSO) for feature selection, this unique model incorporates three biometric modalities: face, iris, and fingerprint. Image pre-processing, feature extraction, critical image feature selection, and multibiometric recognition are the four main steps in the workflow of the system. To determine its performance, the model wa

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Publication Date
Tue Aug 31 2021
Journal Name
International Journal Of Nonlinear Analysis And Applications
Face mask detection methods and techniques: A review
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Corona virus sickness has become a big public health issue in 2019. Because of its contact-transparent characteristics, it is rapidly spreading. The use of a face mask is among the most efficient methods for preventing the transmission of the Covid-19 virus. Wearing the face mask alone can cut the chance of catching the virus by over 70\%. Consequently, World Health Organization (WHO) advised wearing masks in crowded places as precautionary measures. Because of the incorrect use of facial masks, illnesses have spread rapidly in some locations. To solve this challenge, we needed a reliable mask monitoring system. Numerous government entities are attempting to make wearing a face mask mandatory; this process can be facilitated by using face m

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Publication Date
Wed Jul 06 2022
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Image Compression using Polynomial Coding Techniques: A review
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Publication Date
Sat Apr 13 2019
Journal Name
Journal Of The College Of Languages (jcl)
Certains aspects techniques Chez Henri Barbusse dans L'ENFER
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L’Enfer est un roman de chambre par excellence. Tous les événements s'y sont presque déroulés. Le sujet de ce roman se résume: un jeune homme quitte la campagne pour vivre à Paris .Il loue une chambre dans un hôtel. Il tombe, par un pur hasard, sur une fente dans le mur de sa par laquelle chambre il peut voir tout ce qui se passe dans la chambre voisine .L'histoire racontée par ce narrateur, est la vie intime des couples venant dans cette chambre. Il médite sur sa propre condition à la lumière de ce qui se déroule dans la chambre voisine .C'est pour cette raison,que le roman se caractérise par une stabilité.Quoi qu’elle soit manifeste, le héros démontre une mobilité à son niveau psychique. Car il y a une évolution

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Publication Date
Sat Jun 27 2026
Journal Name
Journal Of Engineering
Image Compression Using 3-D Two-Level Techniques
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In this paper three techniques for image compression are implemented. The proposed techniques consist of three dimension (3-D) two level discrete wavelet transform (DWT), 3-D two level discrete multi-wavelet transform (DMWT) and 3-D two level hybrid (wavelet-multiwavelet transform) technique. Daubechies and Haar are used in discrete wavelet transform and Critically Sampled preprocessing is used in discrete multi-wavelet transform. The aim is to maintain to increase the compression ratio (CR) with respect to increase the level of the transformation in case of 3-D transformation, so, the compression ratio is measured for each level. To get a good compression, the image data properties, were measured, such as, image entropy (He), percent root-

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Publication Date
Tue Dec 30 2025
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Deep Spoof Face Detection Techniques in React Native
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The rapid rise in the use of artificially generated faces has significantly increased the risk of identity theft in biometric authentication systems. Modern facial recognition technologies are now vulnerable to sophisticated attacks using printed images, replayed videos, and highly realistic 3D masks. This creates an urgent need for advanced, reliable, and mobile-compatible fake face detection systems. Research indicates that while deep learning models have demonstrated strong performance in detecting artificially generated faces, deploying these models on consumer mobile devices remains challenging due to limitations in computing power, memory, privacy, and processing speed. This paper highlights several key challenges: (1) optimiz

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