Preferred Language
Articles
/
jpgiafs-83
Contribution of Some Managerial Accounting Techniques to Achieve Market Share Requirements / Applied researchin the Al-Muthanna Cement Company
...Show More Authors

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.

Crossref
View Publication
Publication Date
Sat Jan 01 2022
Journal Name
Medico-legal Update
Cytotoxic Effect of Modified Gutta Percha by Incorporating Bioactive Glass 45S5 and Chitosan Particles As Potential Root Canal Filling
...Show More Authors

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Oct 17 2016
Journal Name
Proceedings Of The Institution Of Mechanical Engineers, Part B: Journal Of Engineering Manufacture
Development and control of shaped metal deposition process using tungsten inert gas arc heat source in additive layered manufacturing
...Show More Authors

Tungsten inert gas arc welding–based shaped metal deposition is a novel additive manufacturing technology which can be used for fabricating solid dense parts by melting a cold wire on a substrate in a layer-by-layer manner via continuous DC arc heat. The shaped metal deposition method would be an alternative way to traditional manufacturing methods, especially for complex featured and large-scale solid parts manufacturing, and it is particularly used for aerospace structural components, manufacturing, and repairing of die/molds and middle-sized dense parts. This article presents the designing, constructing, and controlling of an additive manufacturing system using tungsten inert gas plus wire–based shaped metal deposition metho

... Show More
View Publication
Scopus (12)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Regeneration of Pain, Touch, Cold, and Warmth, sensations in split thickness human skin grafts in adults (A clinical study)
...Show More Authors

Back ground: Skin grafting is the most common form
of reconstructive surgery, and regeneration of
sensations in skin grafts is a complex process
influenced by many factors such as , the thickness of
the graft, the depth of the grafted bed, meshing of the
graft, the condition of the bed and the surrounding
area. So many studies performed on this subject, some
of them clinically based on subjective type of sensation
tests, and others histological to detect the presence of
nerve fibers in the grafted skin
Objectives: To detect return of sensations to split
thickness skin grafts by clinical methods.
Methods: From Oct. 1995 to Oct. 2010, a clinical
prospective study performed in Al wasity Hospital for

... Show More
View Publication Preview PDF
Publication Date
Sun May 31 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Clinical and radiographical evaluation of pulpotomy in primary molars treated with Pulpotec (PD), Formocresol and Mineral Trioxide Aggregate (MTA)
...Show More Authors

Background: Pulpotomy is an accepted treatment for the management of cariously exposed pulps in symptom free primary molars to achieve one of the most important goals for Pedodontists, which is the retention of the pulpally involved deciduous teeth healthy until the time of normal exfoliation. The purpose of this study was to evaluate the relative success of pulpotec, formocresol and Mineral Trioxide Aggregate (MTA) in cariously exposed primary molar teeth, using clinical and radiographical examinations. Materials and methods: Thirty nine children with 45 primary molars requiring pulpotomy were selected in this study, 15 teeth treated by each type of pulpotomy medicament. Clinical and radiographical follow up for the patients was performed

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 23 2014
Journal Name
مجلة إبن الھيثم للعلوم الصرفة و التطبيقية
Synthesis of Tetra Dentate N2O2 and their Complexes With Cu[II), Zn[II), Cd[II) and Hg[II) Ions
...Show More Authors

Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of pregnant women’s knowledge and practices concerning prenatal care who attend primary health care centers in Baghdad City
...Show More Authors

Objective: To assess knowledge of pregnant women concerning prenatal care who attend primary health care
center in Baghdad city.
Methodology: A descriptive analytic study carried on (100) pregnant women who attend primary health care
centers in Baghdad city (50) of them from Al- Sheik Omer primary health care center \Resafa sector .and 50 from
Belat Al-Shuhadaa/ Al Karch sector, during the period from April to November 2011. The data were collected
through interview and use questionnaire format. Validity and Reliability of the questionnaire were determined
through panel of experts and pilot study, data were analysed through the application of descriptive statistical
analysis and inferential statistical analysis.
R

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using Remote Sensing and GIS in Measuring Vegetation Cover Change from Satellite Imagery in Mosul City, North of Iraq
...Show More Authors
Abstract<p>The aim of the study is the assessment of changes in the land cover within Mosul City in the north of Iraq using Geographic Information Systems (GIS) and remote sensing techniques during the period (2014-2018). Satellite images of the Landsat 8 on this period have been selected to classify images in order to measure normalized difference vegetation index (NDVI) to assess land cover changes within Mosul City. The results indicated that the vegetative distribution ratio in 2014 is 4.98% of the total area under study, decreased to 4.77% in 2015 and then decreased to 4.54 <italic>%</italic> in 2016, after then decreased to 3,59% in 2017,then increased to 4.39% in 2018. Land cove</p> ... Show More
View Publication
Scopus (22)
Crossref (13)
Scopus Crossref
Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Green Engineering
Water distribution and interference of wetting front in stratified soil under a continues and an intermittent subsurface drip irrigation
...Show More Authors

Scopus (9)
Scopus
Publication Date
Mon May 01 2017
Journal Name
Spectrochimica Acta Part A: Molecular And Biomolecular Spectroscopy
Extraction, preparation and application of pigments from Cordyline fruticosa and Hylocereus polyrhizus as sensitizers for dye-sensitized solar cells
...Show More Authors

View Publication
Scopus (44)
Crossref (40)
Scopus Clarivate Crossref
Publication Date
Sun Jan 15 2012
Journal Name
Talanta
Molecularly imprinted polymer as sorbent in micro-solid phase extraction of ochratoxin A in coffee, grape juice and urine
...Show More Authors

A simple, environmental friendly and selective sample preparation technique employing porous membrane protected micro-solid phase extraction (μ-SPE) loaded with molecularly imprinted polymer (MIP) for the determination of ochratoxin A (OTA) is described. After the extraction, the analyte was desorbed using ultrasonication and was analyzed using high performance liquid chromatography. Under the optimized conditions, the detection limits of OTA for coffee, grape juice and urine were 0.06 ng g−1, 0.02 and 0.02 ng mL−1, respectively while the quantification limits were 0.19 ng g−1, 0.06 and 0.08 ng mL−1, respectively. The recoveries of OTA from coffee spiked at 1, 25 and 50 ng g−1, grape juice and urine samples at 1, 25 and 50 ng mL

... Show More
View Publication
Scopus (110)
Crossref (96)
Scopus Clarivate Crossref