Warith Scientific Journal

The target cost technique and one of its tools represented by reverse engineering is among the most important modern techniques in the field of cost and management accounting, which by applying it, economic units can achieve the goal of cost management by reducing them and thus enhancing their competitive advantage. From this standpoint, the current research aims to study the above technique and its tool by applying it in the men's clothing factory in Najaf. In order to achieve this goal, the two researchers have relied on the actual data of the factory and field coexistence in order to accomplish the applied aspect of the research. The research has reached a set of conclusions, the most important of which is that the men's clothing factory in Najaf, as a sample for research, suffers from the lack of features for the application of the target cost technique and one of its tools represented by reverse engineering, which by applying them can achieve the goal of cost management by reducing it and as a result enhancing the competitive advantage of the is the factory research sample. Therefore, the most important thing is The research came with recommendations that confirm that adequate attention is given to the application of the above technique and its tools for their role in achieving this goal

The managed floating exchange rate is one of the means by which the monetary policy objectives of achieving monetary stability in any national economy can be achieved. Through the exchange rate channel, the central bank can maintain the general level of prices and the income level within the economy and thus control the level of exports and imports from During the control of the exchange rate and the amount of currency sold in the auction, The controversial question raised by the research is whether there is an effect of the managed floating exchange rate and the bank liquidity index. The researcher was able to measure the impact and correlation relationship between the two variables during the study period (2010-2019) and reached a number of results, the most prominent of which is that there is a significant correlation between the window exchange rate and the ratio of loans and advances to total deposits, while there is no correlation relationship to the exchange rate. The window with the ratio of liquid assets to total assets, as well as the research showed that there is no correlation of the parallel exchange rate and the amount of sales with the index of bank liquidity. The research revealed that there is no significant effect on the window’s exchange rate or the window’s sales quantity on the bank liquidity index through the parallel market price. The research recommended the activation of the monetary policy role of the Central Bank in Iraq in a way that it can influence the banking sector to increase banking stability and thus increase monetary stability, as well as the necessity of preserving the effective exchange rate for the important role it plays as it has a positive emotional relationship

This research presents to disclose the indicators of sustainable performance (economic, environmental and social) according to the Sustainable Balanced Scorecard (SBSC), and highlight its importance in achieving the goals and requirements of stakeholders, as the Sustainable Balanced Scorecard (SBSC) has been applied in the National Bank of Baghdad based on the annual report for 2016 -2017), for the purpose of informing stakeholders of the internal details of the economic unit, where the research assumed that (evaluation of the sustainable performance of economic units according to the Sustainable Balanced Scorecard (SBSC) fulfills the requirements of stakeholders), and reached conclusions, the most important of which are: to provide reports on sustainable strategic performance with one package that brings (Financial and non-financial reports) achieve great benefit for stakeholders because they obtain financial data, and non-financial in a transparent manner that represents the value of the economic unit, and the researchers recommended the importance of encouraging economic units to pay attention to achieving a sustainable balanced scorecard as a performance report within the annual report, when It has an important role in familiarizing investors with all the procedures followed by the unit by caring for workers, society and the environment to reduce pollution

Select the optimal portfolio is one of the most important arguments in the field of contemporary finance and investment, and the first solution to this argument is Markowitz (1952). In construction and the method of solving simultaneous equations. The idea of this method is based on the idea of converting the properties of individual papers into equations according to precise mathematical scientific rules and procedures, and then adopting a distinct method for solving these simultaneous equations, and the goal behind that is to determine the identity of the papers to be included in the optimal portfolio as well as the optimal weight to be invested in each A component of this portfolio, under the condition that short selling is not allowed.

The main objective of the research is to introduce the conceptual framework for technical analysis indicators in the foreign exchange market, or what is known as the forex market, and the trading mechanisms and procedures used in it, and then to shed light on some methods. Traders use it to predict the direction of the foreign exchange rates traded.
After reviewing the various theoretical aspects related to the foreign exchange market, the research worked on the practical side to try to uncover some technical analysis indicators to predict the exchange rates of foreign currencies in circulation, by studying the indicators and applying them to the exchange rate. From the US dollar against the Iraqi dinar for the period 2010-2020, the research reached the most important results that indicate the effectiveness of technical analysis indicators in the forex market and speculation based on technical analysis indicators that contribute to neutralizing the execution times of buy and sell orders, as it gives many signals, the most important of which is warning traders of a reversal Price trend. The research ended with recommendations, the most important of which is that the trader who wants to maximize his returns and profits and rationalize his investment decisions in the forex market should use technical analysis after he has finished knowing the basics of trading in the currency market, as technical analysis indicators alone can give buy or sell signals. And directing the investor to increase his knowledge and awareness of technical analysis indicators and the need to diversify the use of technical analysis methods before making an investment decision, but this is accompanied by a full knowledge of the basics of trading in the foreign exchange market.

This research is concerned with studying the correlation and relationship impact between the dimensions of organizational justice and job satisfaction in a sample of Hilla Fabric Factory workers. (50) questionnaires were distributed, and to achieve the goal of the research, two main hypotheses were tested, and the data were processed statistically depending on several methods (simple correlation coefficient, simple regression analysis, T-test, F-test, interpretation coefficient). The research reached many conclusions, the most prominent of which are:
1. Achieving organizational justice is a prerequisite for achieving profits and organizational goals and maintaining competitive advantage.
2. The results of the statistical analysis prove the acceptance of the first main research hypothesis (the existence of a positive relationship between organizational justice and job satisfaction, and this indicates that when justice prevails among all workers, workers innovate at work and have high organizational loyalty to their organizations. "
The research ended with a set of recommendations, the most important of which is "The necessity of adopting the Hilla Fabric Factory on the principle of permanent justice among all workers, and all departments in order to achieve job satisfaction among them, and not to compare work colleagues who produce negative results that affect the performance of workers and its direct reflection on the final production of the organization"

Prediction of accepted numbers trends in the faculty of administrative sciences of university of Aden by using (Box- Jenkins) systematic methodology.
The research is aiming at analyzing the time series by using (Box Jenkins) patterns through different anhytic stages (diagnosis, estimation, diagnosing strutting or testing the pattern accuracy, prediction) to find out the prediction pattern of accepted number trends in the faculty of administration & economics at university of Karbala depending on annual data between(١٩٩٥-٢٠١٤) .and through estimating the coefficient of partial and subjective correlations ,and using unit root testing Dickey and Fuller and the Augmented unit root Dickey – Fuller ,it was perceived that the series of the trends of annual accepted numbers were nonstationary , concerning unit root testing we find the time series of students ,numbers of the faculty of administration & economics between (١٩٩٥-٢٠١٤) is nonstationary which indicate seasonal effects in addition to the effects of the general trend ,and to be statioriary the initial differences we retaken therefore the time series of students, numbers between (١٩٩٥-٢٠١٤) becomes stationary after taking the initial differences. We came to a conclusion that the appropriate pattern for this series is the pattern ARIMA (٤٬١٬٤) is the best pattern, because the norms Akaike and Schwarz are achieving the minimum value and the determining coefficient R-squared is at high value ٠٫٨٠ . Arriving at the best pattern which is ARIMA (٤٬١٬٤)
Y =-٣٣٫٣٠٧٨٧ – ٠٫٣٠٤٧٣٤Yt-٤ +٠٫٩٢٣٠٩١Et-٤
Consequently, there is a transition to the prediction stahe of students numbers in the faculty of administration & economics until the year ٢٠٢٥ toward the illustrated table (٤).

The human visual system contains a hierarchy of modules that participate in visual perception at hyperboloid, primary and sub-classification levels. During previous decades, a different computational model has been proposed to the hierarchical treatment of the anterior cortical feeding of the visual cortex, but many important characteristics of the visual system have been ignored, such as Actual Neuronal Learning and Processing Mechanisms. We propose a mathematical model to recognize objects at different classification levels, Where an escalating neural network equipped with the reinforcement learning base is used as a modular unit at each classification level. Each unit solves the object recognition problem at each classification level, based on the first class-specific neuron spike in the last layer, without using any external classifier. According to the information required at each classification level, the filter band-pass images are used. The performance of our proposed model is evaluated through various evaluation criteria with three standard data sets and a significant improvement in the accuracy of our proposed model recognition was achieved across all trials.

Parametric methods no longer meet the researcher's need due to the restrictions imposed on them because they lost flexibility in parameter estimation and data analysis. Therefore, non-parametric methods were used that because of their efficient in analyzing data without request from the researcher to make Pre-assumptions. The data and the information have the main rule to determining the function form of the studied population, and there are no parameters that represent the observations. Consequently, the purpose of estimating the nonparametric regression function is to approximate the regression function to the true regression function. Our research aims to Study and apply some nonparametric Kernel estimators for the Gaussian weight function, which are both (the localized constant regression estimator, the local linear regression estimator, and the Priestley Chow estimator. The experimental side relied on experiments Simulation on consistent data that simulates the real data that was used in the application side in representing community data, representing random errors, conducting statistical analysis and extracting results and illustrations for comparison between estimators and showing the best among them, using three criteria of comparison, average mean square error, average absolute mean error, and mean integrated square error, five different functions were assumed to generate data in the experimental side, four sample sizes, and three standard deviation values.
The important results of the experimental side are the Priestly Chow estimator show outperform of the other estimators for each of the four sample sizes and three levels of standard deviation, as well as for the five models adopted in the simulation that included the results of Kernel's estimators Nonparametric

This paper presented the idea of estimating the survival function of the mixed probability model (exponential - gamma of the second order) (EG), using the Maximum Likelihood method and the Weighted Least Square method, in order to obtain the best method for estimating the function above from Through the comparison between the two methods of estimation referred to and thus by employing the experimental data (Simulation) that are generated using the method of rejection and acceptance, and for several sizes of samples (30,60,100), the outputs of the experimental tables showed the preference of the weighted least squares method in estimating the survival function in the estimate over the method Maximum Likelihood, for all default values and for all sample sizes, by using the well-known statistical scale (Mse) average mean squares of error.

In this paper, the effect of salts and gibberellin hormone on the length of both the root and the stem of the radish plant was studied, using a factorial experiment according to the completely randomize block design (4 × 4 × 4). The experiment depends on local radish seeds available in the market. Radish seeds marinate for different periods of time in concentrations Different from the hormone gibberellin in the presence of different salt concentrations. The results showed significant differences in the response of the root length and stem length of the radish plant to the treatments that were used in the experiment.
Salt had a negative effect on the root length and stem length of the radish plant, while the gibberellin had a positive effect on the root length and stem length of the radish plant.