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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
Wed Jul 08 2009
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Complexeation Behavior of CoII, NiII, CuII, ZnII, and CdII Ions Toward Schiff Base Derived From 2, 4 -Dihydroxy Benzaldehyde and O-Phenylene Diamine
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bstract The aim of this work covers the synthesis and characterization of the new tertra dentate ligand (H4L) containing (N and O) as donor set atoms kind (N2O2) where: H4L=Bis-1,2 (2,4- dihydroxybenzylediene phylinediamine . The preparation of ligand contains reaction 2, 4 - Dihydroxy benzaldehyde and o-phenylene diamine . Schiff base was reacted with some metal ions in the presence of methanol to give the complexes in the general formula [M (H2L)] where: MII = Co, Ni, Cu, Zn, Cd. All compounds were characterized by spectroscopic methods I.R , U.V.-Vis, metal content and molar conductivity measurements, showed that the complexes are non-electrolyte. The proposed geometry for all of the proposed complexes was a tetrahedral while Ni complex

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
ЯВЛЕНИЯ ПОЛИСЕМИИ И ОМОНИМИИ В СПЕЦИАЛИЗИРОВАННОЙ ТЕРМИНОСИСТЕМЕ (на материале геодезической терминологии) Homonymy and Polysemy in Technical Terminology: Terms of Geodesy as an Example
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Aннотация

В статье представлены явления полисемии и омонимии в специализированной терминосистеме, а именно в геодезической терминологии; определены предпосылки и причины возникновения полисемии и омонимии в профессиональном языке в области геодезии и кадастра; установлены различия и взаимосвязь между понятиями омонимия и полисемия; выделены главных типы полисемантических тер

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Incorporation of Nurse Practitioners and Physician Assistants into patient care teams - Focus on infectious Diseases: Nurse practitioners and physician assistants in Infectious Diseases
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There is a global shortage of health care providers needed to address all levels of primary and specialty care.  The recent COVID-19 pandemic also highlights the importance and added value of health professionals with specialty training in infectious diseases.  In the United States, advanced practice providers (APPs) are being engaged to meet the expanding demand for generalist and specialist patient care.  The history and development of advanced practice registered nurses (APRNs) and physician assistants (PAs), are discussed as collaborative healthcare providers to promote better understanding of the ways they can be incorporated into a healthcare system.  An example of how APPs are utilized to provide both inpatient and outpatient

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Publication Date
Mon May 01 2017
Journal Name
Al-mustansiriyah Journal Of Science
Synthesis, characterization and antibacterial Evaluation for mixed-ligand Complexes of Nickle (II), Manganese (II), Copper (II), Cobalt (II) and Mercury (II) with Tetradentate
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Publication Date
Tue Jan 01 2013
Journal Name
Innovative Systems Design And Engineering
Water And Alcohol Extraction Of Thyme Plant (Thymus Vulgaris) And Activity Study Against Bacteria, Tumors And Used As Anti-Oxidant In Margarine Manufacture
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Isolation had been done for active substances from Thyme plant (Thymus Vulgaris) such as volatile oils, Saponins and Tannins. The percentage in form was (21.1%),(59.2%),( 9.7%) respectively. Also a study of anti-bacterial activity of extracts from Thyme using two types of pathogenic bacteria Escherichia Coli and aurous Staphylococcus showed the ability of inhibition for all different extracts by vary inhibition diameters for different active substances, concentrations and bacteria. One type of cancer cellular line used to study the effect of Thyme extracts on the growth of cells in the laboratory and thus know the specifications of extracts as anti-tumor, (L20B) cell line have been used which is mice Transformed cell Line. The possibility o

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Publication Date
Thu Mar 03 2022
Journal Name
V. International Scientific Congress Of Pure, Applied And Technological Science (minar Congress)
synthesis and characterization of new Co(II), Zn(II) and Cd(II) complexes derived from oxadiazole ligand and 1,10-phenanthroline as co-ligand
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In this work, prepared new ligand namely 5-(2,4-dichloro-phenyl)-1,3,4-oxadiazole-2-(3H)-thion, was obtained from the 2,4-dichlorobenzoyl chloride with hydrazine, after that reaxtion with CS2/KOH in methanol.

Publication Date
Sun Jan 01 2017
Journal Name
Analytical Methods
Determination of pharmaceuticals in freshwater sediments using ultrasonic-assisted extraction with SPE clean-up and HPLC-DAD or LC-ESI-MS/MS detection
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A robust and sensitive analytical method is presented for the extraction and determination of six pharmaceuticals in freshwater sediments.

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Publication Date
Sat Jan 01 2022
Journal Name
Pharmacia
Synthesis, docking study, and structureactivity relationship of novel niflumic acid derivatives acting as anticancer agents by inhibiting VEGFR or EGFR tyrosine kinase activities
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Publication Date
Fri Jan 01 2021
Journal Name
Artificial Intelligence For Covid-19
An Efficient Mixture of Deep and Machine Learning Models for COVID-19 and Tuberculosis Detection Using X-Ray Images in Resource Limited Settings
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Publication Date
Thu Apr 01 2021
Journal Name
Journal Of Molecular Structure
Mixed-ligand complexes of ampicillin derived Schiff base ligand and Nicotinamide: Synthesis, physico-chemical studies, DFT calculation, antibacterial study and molecular docking analysis
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A novel series of mixed-ligand complexes of the type, [ML1(L2)3]Clx [M= Cr(III), Fe(III), Co(II),Ni(II), Cu(II), Cd(II) and Hg(II), n = 2, 3], was synthesized using Schiff base (HL1) as main ligand, nicotinamide (L2) as secondary ligand, and the corresponding metal ions in 1:3:1 molar ratio. The main ligand, HL1 was prepared by the interaction of ampicillin drug and 4-chlorobenzophenone. The synthesized mixed ligand complexes were characterized by elemental analysis, UV-Vis, FT-IR,1H-NMR,13C-NMR and TG/DTG studies. In the mixed-ligand complexes, the Schiff base ligand, HL1 showed coordination to the central metal ion in tridentate manner via azomethine nitrogen, β-lactam ring oxygen and deprotonated carboxylic oxygen atoms, whereas the sec

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