Circular thin walled structures have wide range of applications. This type of structure is generally exposed to different types of loads, but one of the most important types is a buckling. In this work, the phenomena of buckling was studied by using finite element analysis. The circular thin walled structure in this study is constructed from; cylindrical thin shell strengthen by longitudinal stringers, subjected to pure bending in one plane. In addition, Taguchi method was used to identify the optimum combination set of parameters for enhancement of the critical buckling load value, as well as to investigate the most effective parameter. The parameters that have been analyzed were; cylinder shell thickness, shape of stiffeners section an

Mr. Talib Al-Rifai embarked on his political journey at an early stage, engaging in Islamic activism at the age of twenty-two in 1953. During this period, he established strong connections with numerous figures and members affiliated with Sunni Islamic parties, which expanded his sphere of influence and social network. Despite his close interaction with these organizations, he was careful to maintain his independence and avoided formal affiliation with any specific party or organized movement. Al-Rifai distinguished himself by his ability to engage with diverse Islamic currents while maintaining his intellectual independence, which provided him with significant flexibility and enabled him to cultivate a broad network of relationshi

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 t